Chapter 2 Income Tax (ss. 2-15)

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Finance Act, 2002 (No. 5)
Part 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-63)
Chapter 2 Income Tax (ss. 2-15)

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Version status: | Document consolidation status: Updated to reflect all known changes

Version date: 25 March 2002 - onwards

		Future version	Amendment requiring commencement	Draft proposed change
	2. Amendment of section 15 (rate of charge) of Principal Act.
	3. Personal tax credits.
	4. Age exemption.
	5. Amendment of section 467 (employed person taking care of incapacitated individual) of Principal Act.
	6. Amendment of section 477 (relief for service charges) of Principal Act.
	7. Amendment of section 126 (tax treatment of certain benefits payable under Social Welfare Acts) of Principal Act.
	8. Amendment of section 122 (preferential loan arrangements) of Principal Act.
	9. Amendment of section 469 (relief for health expenses) of Principal Act.
	10. Amendment of Part 30 (occupational pension schemes, retirement annuities, purchased life annuities and certain pensions) of Principal Act.
	11. Amendment of section 128 (tax treatment of directors of companies and employees granted rights to acquire shares or other assets) of Principal Act.
	12. Relief on retirement for certain income of certain sportspersons.
	13. Amendment of provisions relating to approved profit sharing schemes and employee share ownership trusts.
	14. Income tax: restriction on use of losses on approved buildings.
	15. Amendment of Schedule 3 (reliefs in respect of income tax charged on payments on retirement, etc.) to Principal Act.