No. 7/1976:

CORPORATION TAX ACT, 1976

AN ACT TO CHARGE AND IMPOSE ON CERTAIN PROFITS A DUTY OF INLAND REVENUE TO BE KNOWN AS CORPORATION TAX, TO AMEND THE LAW RELATING TO INLAND REVENUE AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE.

[31st March, 1976]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: