Taxes Consolidation Act, 1997 (Number 39 of 1997)

SCHEDULE 29[24]>

Provisions Referred to in Sections 1052,1053 and 1054<[24]
[42]>
[24]>
Provisions Referred to in Sections 1052, 1054 and 1077E<[24]
<[42]
[42]>
Provisions referred to in sections 1052, 1054, 1077E and 1077F<[42]

Section 1052, 1053 and 1054.
[ITA67 Sch15; F(MP)A68 s5(2); FA72 s13(4) and Sch1 PtIII par3; FA73 s33(7) and Sch 3 par2 and s39 and Sch5 par10; FA74 s59(6) and s73(5); FA75 s22(2) and Sch2 PtII; FA76 s11(4); FA81 s29(4); FA82 s4(8), s5(2)(b) and s51(8); FA83 s20(5), s21(3), and s22(3); FA84 s24(9) and s29(6); FA85 s19(4); FA86 s9(11)(b) and s40(1); FA88 s10(12) and s73(7)(a); FA89 s18(5)(b), s19(4) and Sch 1 par3(1); FA91 s68(4); FA92 s226(7); WCTIPA93 s12; FA95 s7(9)(b) and s236(7); FA97 s13(2)]







Column 1

Column 2

Column 3



section 121
[12]>
section 172K(1)
section 172L(2)
<[12]
[9]>
section 244A and Regulations under that section
<[9]
[7]>
section 470 and Regulations under that section
<[7]
[8]>
section 470A and Regulations under that section
<[8]
[25]>
section 470B and Regulations under that section
<[25]

[4]>
section 128(11)
<[4]

[13]>
[1]>
section 172K(1)
section 172L(2)
<[1]
<[13]


section 123(6)
[44]>
section 128B(4)
<[44]
[22]>
section 128C(15)
section 128D(8)
section128E(9)
<[22]


section 473 or Regulations under that section

section 183

section 238(3)



[13]>
section 258(2)
<[13]

[10]>
section 264B
section 267E
<[10]


section 257(1)
[11]>
section 267B
<[11]
[33]>
section 473A
<[33]
[32]>
section 477B
<[32]
[35]>
section 477C
<[35]
[30]>
section 481(2F)
<[30]


section 477
[40]>
section 485
<[40]
[43]>
section 485A
<[43]
[34]>
section 531AF
<[34]
[37]>
Section 508A
<[37]
[37]>
Section 508B
<[37]
[37]>
Section 508C
<[37]
[41]>
Section 653T
<[41]
[46]>
Section 653AQ
<[46]

[29]>
section 505(3) and (4)
<[29]

[38]>
[29]>
section 503(3) and (4) (as substituted by section 33 of the Finance Act 2011)
section 505(3) and (4) (before the coming into operation of section 33 of the Finance Act 2011)
<[29]
<[38]


[31]>
section 505(1) and (2)
<[31]

[31]>
section 503(1) and (2) (as substituted by section 33 of the Finance Act 2011)
section 505(1) and (2) (before the coming into operation of section 33 of the Finance Act 2011)
<[31]



[27]>section 531 and Regulations under that section<[27][27]>Chapter 2 of Part 18 and regulations made under that Chapter<[27]
[14]>
section 730FA(2)
<[14]
[5]>
section 730G(2)
section 739F(2)
<[5]
[39]>
section 739R(2)
<[39]

section 510(7)
section 645

[20]>section 510(8)<[20]
[27]>section 531 and Regulations under that section<[27][27]>Chapter 2 of Part 18 and regulations made under that Chapter<[27]


section 877

section 804(4)



section 878

section 808

section 734(5)
[16]>
section 784A(8)
<[16]


section 879(2)

section 812(4)

section 876


section 880

section 815

section 885


[28]>section 951(1) and (2)<[28][28]>Chapter 3 of Part 41A<[28]
[36]>
[2]>
section 986 and Regulations under that section
<[2]
<[36]
[36]>
Chapter 4 of Part 42 and regulations made under that Chapter
<[36]

section 881

[19]>
section 893(3)
<[19]
[19]>
section 896
<[19]
[23]>
section 896A
<[23]


paragraphs (a)(iii)(I) and (c) of subsection (2) and paragraphs (a)(i) and (b)(i) of subsection (4) of section 1002

section 888
section 890
section 891
[3]>
section 891A
<[3]
section 892

[26]>
section 897B
<[26]
section 904
section 972
Schedule 2, paragraph 14
[21]>
Schedule 12, paragraph 3(5); Schedule 12A, paragraph 6A; Schedule 12C, paragraph 20A;
<[21]
Schedule 23, paragraph 3(2)(a)


section 1023

[17]>
section 893(2)
<[17]

Waiver of Certain Tax, Interest and Penalties Act, 1993, sections 2(3)(a) and 3(6)(b)


Waiver of Certain Tax, Interest and Penalties Act, 1993, sections 2(3)(a) and 3(6)(b) 
[45]>section 101 of the Finance Act 2022<[45]

section 894(3)
[18]>
section 896
<[18]




section 897




section 898




section 900




section 909




section 935




section 947




Schedule 1, paragraph 1




Schedule 9, paragraph 8
[6]>
Schedule 12, paragraph 3(4)
Schedule 12A, paragraph 6
Schedule 12B, paragraph 5
Schedule 12C, paragraph 20.
<[6]




Schedule 18, paragraph 1(2)
[15]>
Schedule 18B, paragraph 30
<[15]




Schedule 23, paragraphs 2, 3(2)(b) and 3(3)

Column 1	Column 2	Column 3
section 121 ^[12]> section 172K(1) section 172L(2) ^<[12] ^[9]> section 244A and Regulations under that section ^<[9] ^[7]> section 470 and Regulations under that section ^<[7] ^[8]> section 470A and Regulations under that section ^<[8] ^[25]> section 470B and Regulations under that section ^<[25]	^[4]> section 128(11) ^<[4] ^[13]> ^[1]> section 172K(1) section 172L(2) ^<[1] ^<[13]	section 123(6) ^[44]> section 128B(4) ^<[44] ^[22]> section 128C(15) section 128D(8) section128E(9) ^<[22]
section 473 or Regulations under that section	section 183	section 238(3)
	^[13]> section 258(2) ^<[13] ^[10]> section 264B section 267E ^<[10]	section 257(1) ^[11]> section 267B ^<[11] ^[33]> section 473A ^<[33] ^[32]> section 477B ^<[32] ^[35]> section 477C ^<[35] ^[30]> section 481(2F) ^<[30]
section 477 ^[40]> section 485 ^<[40] ^[43]> section 485A ^<[43] ^[34]> section 531AF ^<[34] ^[37]> Section 508A ^<[37] ^[37]> Section 508B ^<[37] ^[37]> Section 508C ^<[37] ^[41]> Section 653T ^<[41] ^[46]> Section 653AQ ^<[46]	^[29]> section 505(3) and (4) ^<[29] ^[38]> ^[29]> section 503(3) and (4) (as substituted by section 33 of the Finance Act 2011) section 505(3) and (4) (before the coming into operation of section 33 of the Finance Act 2011) ^<[29] ^<[38]	^[31]> section 505(1) and (2) ^<[31] ^[31]> section 503(1) and (2) (as substituted by section 33 of the Finance Act 2011) section 505(1) and (2) (before the coming into operation of section 33 of the Finance Act 2011) ^<[31]
~~^[27]>section 531 and Regulations under that section^<[27]~~^[27]>Chapter 2 of Part 18 and regulations made under that Chapter^<[27] ^[14]> section 730FA(2) ^<[14] ^[5]> section 730G(2) section 739F(2) ^<[5] ^[39]> section 739R(2) ^<[39]	section 510(7) section 645	^[20]>section 510(8)^<[20] ~~^[27]>section 531 and Regulations under that section^<[27]~~^[27]>Chapter 2 of Part 18 and regulations made under that Chapter^<[27]
section 877	section 804(4)
section 878	section 808	section 734(5) ^[16]> section 784A(8) ^<[16]
section 879(2)	section 812(4)	section 876
section 880	section 815	section 885
~~^[28]>section 951(1) and (2)^<[28]~~^[28]>Chapter 3 of Part 41A^<[28] ^[36]> ^[2]> section 986 and Regulations under that section ^<[2] ^<[36] ^[36]> Chapter 4 of Part 42 and regulations made under that Chapter ^<[36]	section 881	^[19]> section 893(3) ^<[19] ^[19]> section 896 ^<[19] ^[23]> section 896A ^<[23]
paragraphs (a)(iii)(I) and (c) of subsection (2) and paragraphs (a)(i) and (b)(i) of subsection (4) of section 1002	section 888 section 890 section 891 ^[3]> section 891A ^<[3] section 892	^[26]> section 897B ^<[26] section 904 section 972 Schedule 2, paragraph 14 ^[21]> Schedule 12, paragraph 3(5); Schedule 12A, paragraph 6A; Schedule 12C, paragraph 20A; ^<[21] Schedule 23, paragraph 3(2)(a)
section 1023	^[17]> section 893(2) ^<[17]	Waiver of Certain Tax, Interest and Penalties Act, 1993, sections 2(3)(a) and 3(6)(b)
Waiver of Certain Tax, Interest and Penalties Act, 1993, sections 2(3)(a) and 3(6)(b) ^[45]>section 101 of the Finance Act 2022^<[45]	section 894(3) ^[18]> section 896 ^<[18]
	section 897
	section 898
	section 900
	section 909
	section 935
	section 947
	Schedule 1, paragraph 1
	Schedule 9, paragraph 8 ^[6]> Schedule 12, paragraph 3(4) Schedule 12A, paragraph 6 Schedule 12B, paragraph 5 Schedule 12C, paragraph 20. ^<[6]
	Schedule 18, paragraph 1(2) ^[15]> Schedule 18B, paragraph 30 ^<[15]
	Schedule 23, paragraphs 2, 3(2)(b) and 3(3)

[1]

[+]

Inserted by FA99 s27(d).

[2]

[+]

Inserted by FA99 s41(a).

[3]

[+]

Inserted by FA99 s41(b).

[4]

[-]

Deleted by FA00 s27(c)(i).

[5]

[+]

Inserted by FA00 s72.

[6]

[+]

Inserted by FA01 s15(c).

[7]

[+]

Inserted by FA01 s19(3).

[8]

[+]

Inserted by FA01 s20(c).

[9]

[+]

Inserted by FA01 s23(2). Applies as respects the year of assessment 2002 and subsequent years of assessment.

[10]

[+]

Inserted by FA01 s57(1)(c)(i). With effect from 1 January 2002 as per S.I. No. 596 of 2001.

[11]

[+]

Inserted by FA01 s57(1)(c)(ii). With effect from 1 January 2002 as per S.I. No. 596 of 2001.

[12]

[+]

Inserted by FA02 s128(a)(i).

[13]

[-] [-]

Deleted by FA02 s128(b).

[14]

[+]

Inserted by FA02 s40(4). Applies as on and from 5 December 2001.

[15]

[+]

Inserted by FA02 s53(4). Per FA03 s62(2) with effect from 28 March 2003.

[16]

[+]

Inserted by FA03 s14(1)(g). Has effect as on and from 28 March 2003

[17]

[-]

Deleted by FA05 sched6(1)(p)(i)(I). Applies as on and from 25 March 2005

[18]

[+]

Inserted by FA05 sched6(1)(p)(i)(II). Applies as on and from 25 March 2005

[19]

[-] [+]

Substituted by FA05 sched6(1)(p)(ii). Applies as on and from 25 March 2005

[20]

[+]

Inserted by FA08 s19(1)(e)(i). Applies as on and from 1 January 2009.

[21]

[+]

Inserted by FA08 s19(1)(e)(ii). Applies as on and from 1 January 2009.

[22]

[+]

Inserted by F(No.2)A08 s11(a). This section is deemed to have come into force and takes effect as on and from 1 January 2009.

[23]

[+]

Inserted by F(No.2)A08 s11(b). This section is deemed to have come into force and takes effect as on and from 1 January 2009.

[24]

[-] [+]

Substituted by F(No.2)A08 sched5(part2)(1)(au). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after the passing of this Act.

[25]

[+]

Inserted by the Health Insurance (Miscellaneous Provisions) Act 2009 sec 25

[26]

[+]

Inserted by FA10 s18(1)(b). Has effect as on and from 3 April 2010.

[27]

[-] [+] [-] [+]

Substituted by FA11 s20(1)(u). With effect from 1 January 2012 as per S.I. No. 660 of 2011.

[28]

[-] [+]

Substituted by FA12 sched4(part2)(g).