The IRQ exception is a normal interrupt caused by a LOW level on the nIRQ input. IRQ has a lower priority than FIQ, and is masked on entry to an FIQ sequence.

Irrespective of whether exception entry is from ARM state, Thumb state, or Java state, an IRQ handler returns from the interrupt by executing:

SUBS PC,R14_irq,#4

You can disable IRQ exceptions within a privileged mode by setting the CPSR I flag. When the I flag is clear, the ARM1136JF-S processor checks for a LOW level on the output of the nIRQ register at the end of each instruction.

IRQs are disabled when an IRQ occurs. You can use nested interrupts but it is up to you to save any corruptible registers and to re-enable IRQs.