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| Document | Issuer | Date | Format | Live source | Citation key |
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| Taxes Consolidation Act 1997 (No. 39 of 1997), as enacted, complete text | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 3.7 MB | Open | TCA 1997 |
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| Taxes Consolidation Act 1997, section 1028, Married persons (capital gains tax) (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 39 KB | Open | TCA 1997 s 1028 |
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| Taxes Consolidation Act 1997, section 1080, Interest on overdue income tax and corporation tax (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 42 KB | Open | TCA 1997 s 1080 |
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| Taxes Consolidation Act 1997, section 1084, Surcharge for late returns (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 64 KB | Open | TCA 1997 s 1084 |
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| Taxes Consolidation Act 1997, section 28, Taxation of capital gains and rate of charge (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 27 KB | Open | TCA 1997 s 28 |
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| Taxes Consolidation Act 1997, section 29, Persons chargeable (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 47 KB | Open | TCA 1997 s 29 |
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| Taxes Consolidation Act 1997, section 31, Amount chargeable (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 25 KB | Open | TCA 1997 s 31 |
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| 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 Book | 1997-11-30 | PDF, 28 KB | Open | TCA 1997 s 538 |
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| Taxes Consolidation Act 1997, section 546, Allowable losses (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 35 KB | Open | TCA 1997 s 546 |
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| Taxes Consolidation Act 1997, section 547, Disposals and acquisitions treated as made at market value (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 41 KB | Open | TCA 1997 s 547 |
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| Taxes Consolidation Act 1997, section 552, Acquisition, enhancement and disposal costs (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 41 KB | Open | TCA 1997 s 552 |
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| Taxes Consolidation Act 1997, section 580, Shares, securities, etc: identification (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 41 KB | Open | TCA 1997 s 580 |
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| Taxes Consolidation Act 1997, section 581, Disposals of shares or securities within 4 weeks of acquisition (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 33 KB | Open | TCA 1997 s 581 |
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| Taxes Consolidation Act 1997, section 601, Annual exempt amount (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 35 KB | Open | TCA 1997 s 601 |
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| Taxes Consolidation Act 1997, section 886, Obligation to keep certain records (as enacted) | Houses of the Oireachtas, Irish Statute Book | 1997-11-30 | PDF, 52 KB | Open | TCA 1997 s 886 |
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| Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), as enacted, complete text | Houses of the Oireachtas, Irish Statute Book | 2003-02-21 | PDF, 639 KB | Open | CATCA 2003 |
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| Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), as enacted, complete text | Houses of the Oireachtas, Irish Statute Book | 2010-11-23 | PDF, 752 KB | Open | |
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| Value-Added Tax Consolidation Act 2010, Schedule 1, exempt activities (as enacted) | Houses of the Oireachtas, Irish Statute Book | 2010-11-23 | PDF, 119 KB | Open | VATCA 2010 SCH 1 |
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| 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 2023 | European Parliament and Council of the European Union, published by the Publications Office of the European Union | 2023-05-31 | PDF, 751 KB | Open | EU REG 2023/1113 |
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| S.I. No. 584 of 2025, European Union (Administrative Cooperation in the Field of Taxation) Regulations 2025 | Minister for Finance, published on the Irish Statute Book | 2025-12-04 (made, notice published in Iris Oifigiuil on 2025-12-09) | PDF, 259 KB | Open | SI 584/2025 |
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| Finance Act 2025 (No. 18 of 2025), as enacted, complete text | Houses of the Oireachtas, Irish Statute Book | 2025-12-23 | PDF, 985 KB | Open | |
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| 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 Book | 2025-12-23 | PDF, 128 KB | Open | FA 2025 |
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