Taxes Consolidation Bill 1997

Public bill · Government · Introduced

Consolidates Ireland’s laws on income tax, corporation tax and capital gains tax into one clearer statute, while also bringing together related rules on other taxes and duties. It sets out how tax is calculated, including rules for selling assets, businesses, shares, land, trusts, pensions, farms, mines, petroleum and investment funds. It also governs tax returns, self-assessment, Revenue investigations, appeals, payment and recovery of tax, and penalties for non-compliance. Its main importance is making a large and complex body of tax law easier to administer and apply, while preserving existing tax rules and reliefs.

Formal long title

Bill entitled an Act to consolidate enactments relating to income tax, corporation tax and capital gains tax, including certain enactments relating also to other taxes and duties

Last updated 12 April 2018