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Contents  

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXA EXCHANGE OF INFORMATION UNDER AVOIDANCE OF DOUBLE TAXATION ARRANGEMENTS AND EXCHANGE OF INFORMATION ARRANGEMENTS

Part XXB INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCE

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, authority, person or fund exempted

SECOND SCHEDULE Rates of tax

THIRD SCHEDULE Repealed

FOURTH SCHEDULE Name of bond, securities, stock or fund

FIFTH SCHEDULE Child relief

SIXTH SCHEDULE Number of years of working life of asset

SEVENTH SCHEDULE Advance rulings

EIGHTH SCHEDULE Information to be included in a request for information under Part XXA

Legislative History

Comparative Table

Comparative Table

 
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On 24/09/2017, you requested the version in force on 24/09/2017 incorporating all amendments published on or before 24/09/2017. The closest version currently available is that of 02/07/2017.
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COMPARATIVE TABLE

Income Tax Act

The following provisions in the 2004 Revised Edition of the Income Tax Act were renumbered by the Law Revision Commissioners in the 2008 Revised Edition.

This Comparative Table is provided for the convenience of users. It is not part of the Income Tax Act.

2008 Ed.
2004 Ed.
10C—(1) to (6)
10C—(1) to (6)
         (7) (Deleted by Act 7/2007)
         (8) to (12)
         (8) to (12)
13F—(1)(a) and (b)
13F—(1)(a) and (b)
         (c)(i) and (ii)
               (c)(i) and (ii)
              (iii) and (iv)
(Deleted by Act 49/2004)
          (2) to (6)
         (2) to (6)
13G—(1) and (2)
13G—(1) and (2)
         (3)
         (2A)
         (4)
         (3)
         (5)
         (4)
13M (Repealed by Act 53/2007)
13N—(1)(a)
13N—(1)(a)
                (b) (Spent)
                (b)
                (c)
          (2) to (7)
          (2) to (7)
13O—(1)
13O—(1)
         (2)
         (1A)
         (3)
         (2)
         (4)
         (3)
16—(1) to (12)
16—(1) to (12)
       (13)
       (12A)
       (14)
       (13)
19—(1) to (1B)
19—(1) to (1B)
       (2)(a) and (b)
       (2)(a) and (b)
           (c) and (d) (Spent)
           (c)
           (e)
           (d)
           (f)
       (3) to (7)
       (3) to (7)
19A—(1) to (13)
19A—(1) to (13)
         (13A)
         (13A)
         (13B)
         (14) to (16)
         (14) to (16)
19C—(1) to (3)
19C—(1) to (3)
         (4) (Deleted by Act 7/2007)
         (4)
         (5)
         (5)
         (6)
         (6)
         (7)
         (7)
         (8)
         (9) (Deleted by Act 7/2007)
         (8)
         (10)
         (9)
         (11)
         (10)
         (11A)
         (11)
         (11B)
         (12)
         (11C)
         (13)
         (12)
19D—(1) to (12)
19D—(1) to (12)
         (13)
         (12A)
         (14)
         (12B)
         (15)
         (13)
         (16)
         (14)
26—(1) to (9)
26—(1) to (9)
       (10)
       (9A)
       (11)
       (9B)
       (12)
       (10)
37—(1) to (4)
37—(1) to (4)
       (5)
       (4A)
       (6)
       (5)
       (6) (Deleted by Act 34/2005)
       (7) to (14)
       (7) to (14)
       (15)
       (14A)
       (16)
       (15)
       (17)
       (16)
       (18)
       (16A)
       (19)
       (17)
       (18) (Deleted by Act 34/2005)
43I—(1) to (3)
43I—(1) to (3)
        (4) (Deleted by Act 53/2007)
        (5) (Deleted by Act 53/2007)
        (6) to (9)
        (6) to (9)
43L (Repealed by Act 7/2007)
51—(1)
51—(1)
       (2) and (3)
(Deleted by Act 49/2004)
       (2)
       (4)
       (3)
       (5)
       (6) (Deleted by Act 49/2004)
62—(1) to (3)
62—(1) to (3)
       (4) (Deleted by Act 49/2004)
       (4)
       (5)
       (5)
       (6)
       (7) (Deleted by Act 49/2004)
       (8) (Deleted by Act 7/2007)
71A (Repealed by Act 49/2004)
78—(1) to (6)
78—(1) to (6)
       (7)
       (6A)
       (8)
       (7)
       (9)
       (8)
       (10)
       (9)
       (11)
       (10)
       (12)
       (10A)
       (13)
       (10B)
       (14)
       (11)
       (15)
       (12)
       (16)
       (13)
79—(1) and (2)
79—(1) and (2)
       (3)
       (2A)
       (4)
       (3)
       (5)
       (3A)
       (6)
       (4)
       (7)
       (4A)
       (8)
       (4B)
       (9)
       (4C)
       (10)
       (4D)
       (11)
       (5)
       (12)
       (6)
93—(1) to (5)
93—(1) to (5)
       (6) (Deleted by Act 49/2004)
       (6)
       (7)
       (7)
       (8)
       (8)
       (9)
FIFTH SCHEDULE
FIFTH SCHEDULE
1 to 6
1 to 6
7 (Deleted by Act 49/2004)
8 (Deleted by Act 49/2004)
7(a)
9(a)
  (b) (Deleted by Act 49/2004)
  (b)
  (c)