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Taxes Consolidation Act, 1997 (Number 39 of 1997)


The Charge to Tax


Income tax

12 The charge to income tax.

[ITA67 s4; FA80 s55]

Income tax shall, subject to the Income Tax Acts, be charged in respect of all property, profits or gains respectively described or comprised in the Schedules contained in the sections enumerated below—

Schedule CSection 17;

Schedule DSection 18;

Schedule ESection 19;

Schedule FSection 20;

and in accordance with the provisions of the Income Tax Acts applicable to those Schedules.