Ireland legislation

The Acts, sections and statutory instruments the rules come from.

Showing 1 to 22 of 22 documents, archived 2026-10-28

Each title opens the authority's own page, which is always the current word.

Legislation documents archived for Ireland
DocumentIssuerDateFormatLive sourceCitation key
Taxes Consolidation Act 1997 (No. 39 of 1997), as enacted, complete textHouses of the Oireachtas, Irish Statute Book1997-11-30PDF, 3.7 MBOpenTCA 1997
Taxes Consolidation Act 1997, section 1028, Married persons (capital gains tax) (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 39 KBOpenTCA 1997 s 1028
Taxes Consolidation Act 1997, section 1080, Interest on overdue income tax and corporation tax (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 42 KBOpenTCA 1997 s 1080
Taxes Consolidation Act 1997, section 1084, Surcharge for late returns (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 64 KBOpenTCA 1997 s 1084
Taxes Consolidation Act 1997, section 28, Taxation of capital gains and rate of charge (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 27 KBOpenTCA 1997 s 28
Taxes Consolidation Act 1997, section 29, Persons chargeable (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 47 KBOpenTCA 1997 s 29
Taxes Consolidation Act 1997, section 31, Amount chargeable (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 25 KBOpenTCA 1997 s 31
Taxes Consolidation Act 1997, section 538, Disposals where assets lost or destroyed or become of negligible value (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 28 KBOpenTCA 1997 s 538
Taxes Consolidation Act 1997, section 546, Allowable losses (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 35 KBOpenTCA 1997 s 546
Taxes Consolidation Act 1997, section 547, Disposals and acquisitions treated as made at market value (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 41 KBOpenTCA 1997 s 547
Taxes Consolidation Act 1997, section 552, Acquisition, enhancement and disposal costs (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 41 KBOpenTCA 1997 s 552
Taxes Consolidation Act 1997, section 580, Shares, securities, etc: identification (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 41 KBOpenTCA 1997 s 580
Taxes Consolidation Act 1997, section 581, Disposals of shares or securities within 4 weeks of acquisition (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 33 KBOpenTCA 1997 s 581
Taxes Consolidation Act 1997, section 601, Annual exempt amount (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 35 KBOpenTCA 1997 s 601
Taxes Consolidation Act 1997, section 886, Obligation to keep certain records (as enacted)Houses of the Oireachtas, Irish Statute Book1997-11-30PDF, 52 KBOpenTCA 1997 s 886
Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), as enacted, complete textHouses of the Oireachtas, Irish Statute Book2003-02-21PDF, 639 KBOpenCATCA 2003
Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), as enacted, complete textHouses of the Oireachtas, Irish Statute Book2010-11-23PDF, 752 KBOpen
Value-Added Tax Consolidation Act 2010, Schedule 1, exempt activities (as enacted)Houses of the Oireachtas, Irish Statute Book2010-11-23PDF, 119 KBOpenVATCA 2010 SCH 1
Regulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 2023 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849 (recast), Official Journal L 150 of 9 June 2023European Parliament and Council of the European Union, published by the Publications Office of the European Union2023-05-31PDF, 751 KBOpenEU REG 2023/1113
S.I. No. 584 of 2025, European Union (Administrative Cooperation in the Field of Taxation) Regulations 2025Minister for Finance, published on the Irish Statute Book2025-12-04 (made, notice published in Iris Oifigiuil on 2025-12-09)PDF, 259 KBOpenSI 584/2025
Finance Act 2025 (No. 18 of 2025), as enacted, complete textHouses of the Oireachtas, Irish Statute Book2025-12-23PDF, 985 KBOpen
Finance Act 2025, section 92, Implementation of Part I of OECD (2023) International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework (as enacted)Houses of the Oireachtas, Irish Statute Book2025-12-23PDF, 128 KBOpenFA 2025