Taxes Consolidation Act, 1997 (Number 39 of 1997)
The Charge to 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—
and in accordance with the provisions of the Income Tax Acts applicable to those Schedules.