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Taxes Consolidation Act 1997

▸ Part 1 – Interpretation (ss 1-11)
  • Section 1 – Interpretation of this Act [TCA 1997 s 1]
  • Section 2 – Interpretation of Tax Acts [TCA 1997 s 2]
  • Section 3 – Interpretation of Income Tax Acts [TCA 1997 s 3]
  • Section 4 – Interpretation of Corporation Tax Acts [TCA 1997 s 4]
  • Section 5 – Interpretation of Capital Gains Tax Acts [TCA 1997 s 5]
  • Section 6 – Construction of references to child in Tax Acts and Capital Gains Tax Acts [TCA 1997 s 6]
  • Section 7 – Application to certain taxing statutes of Age of Majority Act, 1985 [TCA 1997 s 7]
  • Section 8 – Construction of certain taxing statutes in accordance with Status of Children Act, 1987 [TCA 1997 s 8]
  • Section 9 – Subsidiaries [TCA 1997 s 9]
  • Section 10 – Connected persons [TCA 1997 s 10]
  • Section 11 – Meaning of "control" in certain contexts [TCA 1997 s 11]
▸ Part 2 – The charge to tax (ss 12-31)
  • ▸ Chapter 1 – Income tax (ss 12-20)
    • Section 12 – The charge to income tax [TCA 1997 s 12]
    • Section 13 – Extension of charge to income tax to profits and income derived from activities carried on and employments exercised on the Continental Shelf [TCA 1997 s 13]
    • Section 14 – Fractions of a euro and yearly assessments [TCA 1997 s 14]
    • Section 15 – Rate of charge [TCA 1997 s 15]
    • Section 16 – Income tax charged by deduction [TCA 1997 s 16]
    • Section 17 – Schedule C [TCA 1997 s 17]
    • Section 18 – Schedule D [TCA 1997 s 18]
    • Section 19 – Schedule E [TCA 1997 s 19]
    • Section 20 – Schedule F [TCA 1997 s 20]
  • ▸ Chapter 2 – Corporation tax (ss 21-27)
    • Section 21 – The charge to corporation tax and exclusion of income tax and capital gains tax [TCA 1997 s 21]
    • Section 21A – Higher rate of corporation tax [TCA 1997 s 21A]
    • Section 21B – Tax treatment of certain dividends [TCA 1997 s 21B]
    • Section 22 – Reduced rate of corporation tax for certain income [TCA 1997 s 22]
    • Section 22A – Reduction of corporation tax liability in respect of certain trading income [TCA 1997 s 22A]
    • Section 23 – Application of section 13 for purposes of corporation tax [TCA 1997 s 23]
    • Section 23A – Company residence [TCA 1997 s 23A]
    • Section 23B – Residence of SE or SCE [TCA 1997 s 23B]
    • Section 24 – Companies resident in the State: income tax on payments made or received [TCA 1997 s 24]
    • Section 25 – Companies not resident in the State [TCA 1997 s 25]
    • Section 25A – Attribution of profits to a branch [TCA 1997 s 25A]
    • Section 26 – General scheme of corporation tax [TCA 1997 s 26]
    • Section 27 – Basis of, and periods for, assessment [TCA 1997 s 27]
  • ▸ Chapter 3 – Capital gains tax (ss 28-31)
    • Section 28 – Taxation of capital gains and rate of charge [TCA 1997 s 28]
    • Section 29 – Persons chargeable [TCA 1997 s 29]
    • Section 29A – Temporary non-residents [TCA 1997 s 29A]
    • Section 30 – Partnerships [TCA 1997 s 30]
    • Section 31 – Amount chargeable [TCA 1997 s 31]
▸ Part 3 – Provisions relating to the Schedule C charge and government and other public securities (ss 32-51)
  • ▸ Chapter 1 – Principal provisions relating to the Schedule C charge (ss 32-35)
    • Section 32 – Interpretation (Chapter 1) [TCA 1997 s 32]
    • Section 33 – Method of charge and payment [TCA 1997 s 33]
    • Section 34 – Stock, dividends or interest belonging to the State [TCA 1997 s 34]
    • Section 35 – Securities of foreign territories [TCA 1997 s 35]
  • ▸ Chapter 2 – Government and other public securities: interest payable without deduction of tax (ss 36-41)
    • Section 36 – Government securities [TCA 1997 s 36]
    • Section 37 – Securities of certain State-owned companies [TCA 1997 s 37]
    • Section 38 – Certain State-guaranteed securities [TCA 1997 s 38]
    • Section 39 – Securities of certain European bodies [TCA 1997 s 39]
    • Section 40 – Securities of International Bank for Reconstruction and Development [TCA 1997 s 40]
    • Section 41 – Securities of designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995 [TCA 1997 s 41]
  • ▸ Chapter 3 – Government and other public securities: exemptions from tax (ss 42-50)
    • Section 42 – Exemption of interest on savings certificates [TCA 1997 s 42]
    • Section 43 – Certain securities issued by Minister for Finance [TCA 1997 s 43]
    • Section 44 – Exemption from corporation tax of certain securities issued by Minister for Finance [TCA 1997 s 44]
    • Section 45 – Exemption of non-interest-bearing securities [TCA 1997 s 45]
    • Section 46 – Exemption of premiums on investment bonds [TCA 1997 s 46]
    • Section 47 – Certain securities of ACC Bank plc [TCA 1997 s 47]
    • Section 48 – Exemption of premiums on certain securities [TCA 1997 s 48]
    • Section 49 – Exemption of certain securities [TCA 1997 s 49]
    • Section 50 – Securities of Irish local authorities issued abroad [TCA 1997 s 50]
  • ▸ Chapter 4 – Miscellaneous provisions (ss 51)
    • Section 51 – Funding bonds issued in respect of interest on certain debts [TCA 1997 s 51]
▸ Part 4 – Principal provisions relating to the Schedule D charge (ss 52-111)
  • ▸ Chapter 1 – Supplementary charging provisions (ss 52-59)
    • Section 52 – Persons chargeable [TCA 1997 s 52]
    • Section 53 – Cattle and milk dealers [TCA 1997 s 53]
    • Section 54 – Interest, etc paid without deduction of tax under Schedule C [TCA 1997 s 54]
    • Section 55 – Taxation of strips of securities [TCA 1997 s 55]
    • Section 56 – Tax on quarries, mines and other concerns chargeable under Case I(b) of Schedule D [TCA 1997 s 56]
    • Section 57 – Extension of charge to tax under Case III of Schedule D in certain circumstances [TCA 1997 s 57]
    • Section 58 – Charge to tax of profits or gains from unknown or unlawful source [TCA 1997 s 58]
    • Section 59 – Charge to tax of income from which tax has been deducted [TCA 1997 s 59]
  • ▸ Chapter 2 – Foreign dividends (ss 60-64)
    • Section 60 – Interpretation (Chapter 2) [TCA 1997 s 60]
    • Section 61 – Dividends entrusted for payment in the State [TCA 1997 s 61]
    • Section 62 – Dividends paid outside the State and proceeds of sale of dividend coupons [TCA 1997 s 62]
    • Section 63 – Exemption of dividends of non-residents [TCA 1997 s 63]
    • Section 64 – Interest on quoted Eurobonds [TCA 1997 s 64]
  • ▸ Chapter 3 – Income tax: basis of assessment under Cases I and II (ss 65-69)
    • Section 65 – Cases I and II: basis of assessment [TCA 1997 s 65]
    • Section 66 – Special basis at commencement of trade or profession [TCA 1997 s 66]
    • Section 67 – Special basis on discontinuance of trade or profession [TCA 1997 s 67]
    • Section 68 – Short-lived businesses [TCA 1997 s 68]
    • Section 69 – Changes of proprietorship [TCA 1997 s 69]
  • ▸ Chapter 4 – Income tax: basis of assessment under Cases III, IV and V (ss 70-75)
    • Section 70 – Case III: basis of assessment [TCA 1997 s 70]
    • Section 71 – Foreign securities and possessions [TCA 1997 s 71]
    • Section 72 – Charge to tax on sums applied outside the State in repaying certain loans [TCA 1997 s 72]
    • Section 73 – Income from certain possessions in Great Britain or Northern Ireland [TCA 1997 s 73]
    • Section 74 – Case IV: basis of assessment [TCA 1997 s 74]
    • Section 75 – Case V: basis of assessment [TCA 1997 s 75]
  • ▸ Chapter 5 – Computational provisions: corporation tax (ss 76-80A)
    • Section 76 – Computation of income: application of income tax principles [TCA 1997 s 76]
    • Section 76A – Computation of profits or gains of a company - accounting standards [TCA 1997 s 76A]
    • Section 76B – Treatment of unrealised gains and losses in certain cases [TCA 1997 s 76B]
    • Section 76C – Use of different accounting policies within a group of companies [TCA 1997 s 76C]
    • Section 76D – Computation of income from finance leases [TCA 1997 s 76D]
    • Section 76E – Computation of profits and gains: deductions for interest paid by qualifying financing companies [TCA 1997 s 76E]
    • Section 77 – Miscellaneous special rules for computation of income [TCA 1997 s 77]
    • Section 78 – Computation of companies' chargeable gains [TCA 1997 s 78]
    • Section 79 – Foreign currency: computation of income and chargeable gains [TCA 1997 s 79]
    • Section 79A – Matching of relevant foreign currency assets with foreign currency liabilities [TCA 1997 s 79A]
    • Section 79B – Matching of foreign currency assets with certain foreign currency share capital [TCA 1997 s 79B]
    • Section 79C – Exclusion of foreign currency as asset of certain companies [TCA 1997 s 79C]
    • Section 80 – Taxation of certain foreign currencies [TCA 1997 s 80]
    • Section 80A – Taxation of certain short term leases plant and machinery [TCA 1997 s 80A]
  • ▸ Chapter 6 – Computational provisions: general (ss 81-88A)
    • Section 81 – General rule as to deductions [TCA 1997 s 81]
    • Section 81A – Restriction of deductions for employee benefit contributions [TCA 1997 s 81A]
    • Section 81B – Equalisation reserves for credit insurance and reinsurance business of companies [TCA 1997 s 81B]
    • Section 81C – Emissions allowances [TCA 1997 s 81C]
    • Section 81D – Deduction for stock exchange listing expenditure [TCA 1997 s 81D]
    • Section 81E – Enhanced deduction for eligible construction expenditure [TCA 1997 s 81E]
    • Section 82 – Pre-trading expenditure [TCA 1997 s 82]
    • Section 83 – Expenses of management of investment companies [TCA 1997 s 83]
    • Section 83A – Expenditure involving crime [TCA 1997 s 83A]
    • Section 84 – Expenses in relation to establishment or alteration of superannuation schemes [TCA 1997 s 84]
    • Section 85 – Deduction for certain industrial premises [TCA 1997 s 85]
    • Section 86 – Cost of registration of trade marks [TCA 1997 s 86]
    • Section 87 – Debts set off against profits and subsequently released [TCA 1997 s 87]
    • Section 87A – Deductions for gifts to Foundation for Investing in Communities [TCA 1997 s 87A]
    • Section 87B – Release of debts in certain trades [TCA 1997 s 87B]
    • Section 88 – Deduction for gifts to Enterprise Trust Ltd [TCA 1997 s 88]
    • Section 88A – Double deduction in respect of certain emoluments [TCA 1997 s 88A]
  • ▸ Chapter 7 – Special measures on discontinuance of, and change of basis of computation of profits or gains of, a trade or profession (ss 89-95A)
    • Section 89 – Valuation of trading stock at discontinuance of trade [TCA 1997 s 89]
    • Section 90 – Valuation of work in progress at discontinuance of profession [TCA 1997 s 90]
    • Section 91 – Receipts accruing after discontinuance of trade or profession [TCA 1997 s 91]
    • Section 92 – Receipts and losses accruing after change treated as discontinuance [TCA 1997 s 92]
    • Section 93 – Cash basis, etc: relief for certain individuals [TCA 1997 s 93]
    • Section 94 – Conventional basis: general charge on receipts after change of basis [TCA 1997 s 94]
    • Section 95 – Supplementary provisions as to tax under section 91 or 94 [TCA 1997 s 95]
    • Section 95A – Change of basis of computation of profits or gains of a trade or profession [TCA 1997 s 95A]
  • ▸ Chapter 8 – Taxation of rents and certain other payments (ss 96-106A)
    • Section 96 – Interpretation (Chapter 8) [TCA 1997 s 96]
    • Section 97 – Computational rules and allowable deductions [TCA 1997 s 97]
    • Section 97A – Pre-letting expenditure in respect of vacant premises [TCA 1997 s 97A]
    • Section 97B – Deduction for retrofitting expenditure [TCA 1997 s 97B]
    • Section 98 – Treatment of premiums, etc as rent [TCA 1997 s 98]
    • Section 98A – Taxation of reverse premiums [TCA 1997 s 98A]
    • Section 99 – Charge on assignment of lease granted at undervalue [TCA 1997 s 99]
    • Section 100 – Charge on sale of land with right to reconveyance [TCA 1997 s 100]
    • Section 100A – Appeals against determinations under sections 98 to 100 [TCA 1997 s 100A]
    • Section 101 – Relief for amount not received [TCA 1997 s 101]
    • Section 102 – Deduction by reference to premium, etc paid in computation of profits for purposes of Schedule D, Cases I and II [TCA 1997 s 102]
    • Section 103 – Deduction by reference to premiums, etc paid in computation of profits for purposes of this Chapter [TCA 1997 s 103]
    • Section 104 – Taxation of certain rents and other payments [TCA 1997 s 104]
    • Section 105 – Taxation of rents: restriction in respect of certain rent and interest [TCA 1997 s 105]
    • Section 106 – Tax treatment of receipts and outgoings on sale of premises [TCA 1997 s 106]
    • Section 106A – Transfer of rent [TCA 1997 s 106A]
  • ▸ Chapter 9 – Miscellaneous provisions (ss 107-111)
    • Section 107 – Apportionment of profits [TCA 1997 s 107]
    • Section 108 – Statement of profits [TCA 1997 s 108]
    • Section 109 – Payments in respect of redundancy [TCA 1997 s 109]
    • Section 110 – Securitisation [TCA 1997 s 110]
    • Section 111 – Allowance to owner of let mineral rights for expenses of management of minerals [TCA 1997 s 111]
▸ Part 4A – Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large scale domestic groups in the Union (ss 111A-111AAAE)
  • ▸ Chapter 1 – Interpretation and general (Part 4A) (ss 111A-111D)
    • Section 111A – Interpretation (Part 4A) [TCA 1997 s 111A]
    • Section 111B – Principles for construing rules in accordance with OECD Pillar Two guidance [TCA 1997 s 111B]
    • Section 111C – Scope of Part 4A [TCA 1997 s 111C]
    • Section 111D – Location of constituent entity [TCA 1997 s 111D]
  • ▸ Chapter 2 – IIR and UTPR (ss 111E-111M)
    • Section 111E – Ultimate parent entity in the State [TCA 1997 s 111E]
    • Section 111F – Intermediate parent entity in the State [TCA 1997 s 111F]
    • Section 111G – Intermediate parent entity located in the State and held by excluded ultimate parent entity [TCA 1997 s 111G]
    • Section 111H – Partially-owned parent entity in the State [TCA 1997 s 111H]
    • Section 111I – Allocation of top-up tax under IIR [TCA 1997 s 111I]
    • Section 111J – IIR offset mechanism [TCA 1997 s 111J]
    • Section 111K – Effect of qualified domestic top-up tax [TCA 1997 s 111K]
    • Section 111L – Application of UTPR across MNE group [TCA1997 s 111L]
    • Section 111M – Application of UTPR in jurisdiction of ultimate parent entity [TCA 1997 s 111M]
    • Section 111N – Calculation and allocation of UTPR top-up tax amount [TCA 1997 s 111N]
  • ▸ Chapter 3 – Calculation of the qualifying income or loss (ss 111O-111S)
    • Section 111O – Determination of qualifying income or loss [TCA 1997 s 111O]
    • Section 111P – Adjustments to determine qualifying income or loss [TCA 1997 s 111P]
    • Section 111Q – International shipping income exclusion [TCA 1997 s 111Q]
    • Section 111R – Allocation of qualifying income or loss between main entity and permanent establishment [TCA 1997 s 111R]
    • Section 111S – Allocation of qualifying income or loss of flow-through entity [TCA 1997 s 111S]
  • ▸ Chapter 4 – Calculation of adjusted covered taxes (ss 111T-111AB)
    • Section 111T – Covered taxes [TCA 1997 s 111T]
    • Section 111U – Adjusted covered taxes [TCA 1997 s 111U]
    • Section 111V – Meaning of marketable transferable tax credit [TCA 1997 s 111V]
    • Section 111W – Equity investment inclusion election and qualified flow-through tax benefits of qualified ownership interests [TCA 1997 s 111W]
    • Section 111X – Total deferred tax adjustment amount [TCA 1997 s 111X]
    • Section 111Y – Qualifying loss election [TCA 1997 s 111Y]
    • Section 111Z – Specific allocation of covered taxes incurred by certain types of constituent entities [TCA 1997 s 111Z]
    • Section 111AA – Rules required for blended CFC regime [TCA 1997 s 111AA]
    • Section 111AB – Post-filing adjustments and tax rate changes [TCA 1997 s 111AB]
  • ▸ Chapter 5 – Calculation of the effective tax rate and the top-up tax (ss 111AC-111AKA)
    • Section 111AC – Determination of effective tax rate [TCA 1997 s 111AC]
    • Section 111AD – Calculation of top-up tax [TCA 1997 s 111AD]
    • Section 111AE – Substance-based income exclusion [TCA 1997 s 111AE]
    • Section 111AF – Additional top-up tax [TCA 1997 s 111AF]
    • Section 111AG – De minimis exclusion [TCA 1997 s 111AG]
    • Section 111AH – Minority owned constituent entities [TCA 1997 s 111AH]
    • Section 111AI – Qualified domestic top-up tax safe harbour [TCA 1997 s 111AI]
    • Section 111AJ – Transitional CbCR safe harbour [TCA 1997 s 111AJ]
    • Section 111AK – Transitional UTPR safe harbour [TCA 1997 s 111AK]
    • Section 111AKA – Simplified calculations safe harbour [TCA 1997 s 111AKA]
  • ▸ Chapter 6 – Corporate restructuring and holding structures (ss 111AL-111AP)
    • Section 111AL – Application of consolidated revenue threshold to group mergers and demergers [TCA 1997 s 111AL]
    • Section 111AM – Constituent entities joining and leaving MNE group or large-scale domestic group [TCA 1997 s 111AM]
    • Section 111AN – Transfer of assets and liabilities [TCA 1997 s 111AN]
    • Section 111AO – Joint ventures [TCA 1997 s 111AO]
    • Section 111AP – Multi-parented MNE and large-scale domestic groups [TCA 1997 s 111AP]
  • ▸ Chapter 7 – Tax neutrality and distribution regimes (ss 111AQ-111AV)
    • Section 111AQ – Ultimate parent entity that is a flow-through entity [TCA 1997 s 111AQ]
    • Section 111AR – Ultimate parent entity subject to a deductible dividend regime [TCA 1997 s 111AR]
    • Section 111AS – Eligible distribution tax systems [TCA 1997 s 111AS]
    • Section 111AT – Determination of effective tax rate and top-up tax of investment entity [TCA 1997 s 111AT]
    • Section 111AU – Election to treat investment entity as tax transparent entity [TCA 1997 s 111AU]
    • Section 111AV – Election to apply taxable distribution method [TCA 1997 s 111AV]
  • ▸ Chapter 8 – Transition Rules (ss 111AW-111AZ)
    • Section 111AW – Tax treatment of deferred tax assets, deferred tax liabilities and transferred assets upon transition [TCA 1997 s 111AW]
    • Section 111AX – Transitional relief for substance-based income exclusion [TCA 1997 s 111AX]
    • Section 111AY – Initial phase of exclusion from IIR and UTPR of MNE groups and large-scale domestic groups [TCA 1997 s 111AY]
    • Section 111AZ – Delayed application of IIR and UTPR by Member States [TCA 1997 s 111AZ]
  • ▸ Chapter 9 – Domestic Top-up Tax (ss 111AAA-111AAE)
    • Section 111AAA – Interpretation (Chapter 9) [TCA 1997 s 111AAA]
    • Section 111AAB – Qualifying entities [TCA 1997 s 111AAB]
    • Section 111AAC – Chargeable entities [TCA 1997 s 111AAC]
    • Section 111AAD – Determining top-up amounts of qualifying entity [TCA 1997 s 111AAD]
    • Section 111AAE – Scope of application of qualifying domestic top-up tax [TCA 1997 s 111AAE]
  • ▸ Chapter 10 – Administration (ss 111AAF-111AAAD)
    • Section 111AAF – Interpretation (Chapter 10) [TCA 1997 s 111AAF]
    • Section 111AAG – Care and management [TCA 1997 s 111AAG]
    • Section 111AAH – Obligation to register [TCA 1997 s 111AAH]
    • Section 111AAI – Top-up tax information return [TCA 1997 s 111AAI]
    • Section 111AAJ – IIR return and self-assessment [TCA 1997 s 111AAJ]
    • Section 111AAK – UTPR return and self-assessment [TCA 1997 s 111AAK]
    • Section 111AAL – UTPR group [TCA 1997 s 111AAL]
    • Section 111AAM – UTPR group recovery [TCA 1997 s 111AAM]
    • Section 111AAN – QDTT return and self-assessment [TCA 1997 s 111AAN]
    • Section 111AAO – QDTT group [TCA 1997 s 111AAO]
    • Section 111AAP – QDTT group recovery [TCA 1997 s 111AAP]
    • Section 111AAQ – Expression of doubt [TCA 1997 s 111AAQ]
    • Section 111AAR – Actions by person acting under authority [TCA 1997 s 111AAR]
    • Section 111AAS – Date for payment [TCA 1997 s 111AAS]
    • Section 111AAT – Assessments and enquiries [TCA 1997 s 111AAT]
    • Section 111AAU – Revenue assessment [TCA 1997 s 111AAU]
    • Section 111AAV – Notice of Revenue assessment [TCA 1997 s 111AAV]
    • Section 111AAW – Appeal to Appeal Commissioners [TCA 1997 s 111AAW]
    • Section 111AAX – Surcharge for late return [TCA 1997 s 111AAX]
    • Section 111AAY – Interest on overdue amounts [TCA 1997 s 111AAY]
    • Section 111AAZ – Obligation to keep certain records [TCA 1997 s 111AAZ]
    • Section 111AAAA – Use of currency [TCA 1997 s 111AAAA]
    • Section 111AAAB – Penalties [TCA 1997 s 111AAAB]
    • Section 111AAAC – Transitional simplified jurisdictional reporting [TCA 1997 s 111AAAC]
    • Section 111AAAD – Elections [TCA 1997 s 111AAAD]
  • ▸ Chapter 11 – Application (s 111AAAE)
    • Section 111AAAE – Application (Part 4A) [TCA 1997 s 111AAAE]
▸ Part 5 – Principal provisions relating to the Schedule E charge (ss 112-128F)
  • ▸ Chapter 1 – Basis of assessment, persons chargeable and extent of charge (ss 112-112B)
    • Section 112 – Basis of assessment, persons chargeable and extent of charge [TCA 1997 s 112]
    • Section 112A – Taxation of certain perquisites [TCA 1997 s 112A]
    • Section 112AA – Taxation of certain perquisites [TCA 1997 s 112AA]
    • Section 112B – Granting of vouchers [TCA 1997 s 112B]
  • ▸ Chapter 2 – Computational provisions (ss 113-115)
    • Section 113 – Making of deductions [TCA 1997 s 113]
    • Section 114 – General rule as to deductions [TCA 1997 s 114]
    • Section 114A – Deduction in respect of certain expenses of remote working [TCA 1997 s 114A]
    • Section 115 – Fixed deduction for certain classes of persons [TCA 1997 s 115]
  • ▸ Chapter 3 – Expenses allowances and provisions relating to the general benefits in kind charge (ss 116-120B)
    • Section 116 – Interpretation (Chapter 3) [TCA 1997 s 116]
    • Section 117 – Expenses allowances [TCA 1997 s 117]
    • Section 118 – Benefits in kind: general charging provision [TCA 1997 s 118]
    • Section 118A – Costs and expenses in respect of personal security assets and services [TCA 1997 s 118A]
    • Section 118B – Revenue approved salary sacrifice agreements [TCA 1997 s 118B]
    • Section 119 – Valuation of benefits in kind [TCA 1997 s 119]
    • Section 120 – Unincorporated bodies, partnerships and individuals [TCA 1997 s 120]
    • Section 120A – Exemption from benefit in kind of certain childcare facilities [TCA 1997 s 120A]
    • Section 120B – Certain benefits in kind: members of Permanent Defence Force [TCA 1997 s 120B]
  • ▸ Chapter 4 – Other benefit in kind charges (ss 121-122A)
    • Section 121 – Benefit of use of car [TCA 1997 s 121]
    • Section 121A – Benefit of use of van [TCA 1997 s 121A]
    • Section 122 – Preferential loan arrangements [TCA 1997 s 122]
    • Section 122A – Notional loans relating to shares etc [TCA 1997 s 122A]
  • ▸ Chapter 5 – Miscellaneous charging provisions (ss 123-128F)
    • Section 123 – General tax treatment of payments on retirement or removal from office or employment [TCA 1997 s 123]
    • Section 124 – Tax treatment of certain severance payments [TCA 1997 s 124]
    • Section 124A – Tax treatment of payments made pursuant to an order under section 2B of Employment Permits Act 2003 [TCA 1997 s 124A]
    • Section 125 – Tax treatment of benefits received under permanent health benefit schemes [TCA 1997 s 125]
    • Section 126 – Tax treatment of certain benefits payable under Social Welfare Acts [TCA 1997 s 126]
    • Section 127 – Tax treatment of restrictive covenants [TCA 1997 s 127]
    • Section 127A – Tax treatment of members of the European Parliament [TCA 1997 s 127A]
    • Section 127B – Tax treatment of flight crew in international traffic [TCA 1997 s 127B]
    • Section 128 – Tax treatment of directors of companies and employees granted rights to acquire shares or other assets [TCA 1997 s 128]
    • Section 128A – Deferral of payment of tax under section 128 [TCA 1997 s 128A]
    • Section 128B – Payment of tax under section 128 [TCA 1997 s 128B]
    • Section 128C – Tax treatment of directors and employees who acquire convertible securities [TCA 1997 s 128C]
    • Section 128D – Tax treatment of directors of companies and employees who acquire restricted shares [TCA 1997 s 128D]
    • Section 128E – Tax treatment of directors of companies and employees who acquire forfeitable shares [TCA 1997 s 128E]
    • Section 128F – Key Employee Engagement Programme [TCA 1997 s 128F]
▸ Part 6 – Company distributions, tax credits, franked investment income and advance corporation tax (ss 129-186)
  • ▸ Chapter 1 – Taxation of company distributions (ss 129-129A)
    • Section 129 – Irish resident company distributions not generally chargeable to corporation tax [TCA 1997 s 129]
    • Section 129A – Dividends paid out of foreign profits [TCA 1997 s 129A]
  • ▸ Chapter 2 – Meaning of distribution (ss 130-135)
    • Section 130 – Matters to be treated as distributions [TCA 1997 s 130]
    • Section 131 – Bonus issues following repayment of share capital [TCA 1997 s 131]
    • Section 132 – Matters to be treated or not treated as repayments of share capital [TCA 1997 s 132]
    • Section 133 – Limitation on meaning of "distribution" - general [TCA 1997 s 133]
    • Section 134 – Limitation on meaning of "distribution" in relation to certain payments made in respect of "foreign source" finance [TCA 1997 s 134]
    • Section 135 – Distributions: supplemental [TCA 1997 s 135]
  • ▸ Chapter 3 – Distributions and tax credits - general (ss 136-139)
    • Section 136 – Tax credit for certain recipients of distributions [TCA 1997 s 136]
    • Section 137 – Disallowance of reliefs in respect of bonus issues [TCA 1997 s 137]
    • Section 138 – Treatment of dividends on certain preference shares [TCA 1997 s 138]
    • Section 139 – Dividends and other distributions at gross rate or of gross amount [TCA 1997 s 139]
  • ▸ Chapter 4 – Distributions out of certain exempt profits or gains or out of certain relieved income (ss 140-146)
    • Section 140 – Distributions out of profits or gains from stallion fees, stud greyhound services fees and occupation of certain woodlands [TCA 1997 s 140]
    • Section 141 – Distributions out of income from patent royalties [TCA 1997 s 141]
    • Section 142 – Distributions out of profits of certain mines [TCA 1997 s 142]
    • Section 143 – Distributions out of profits from coal, gypsum and anhydrite mining operations [TCA 1997 s 143]
    • Section 144 – Distributions out of profits from trading within Shannon Airport [TCA 1997 s 144]
    • Section 145 – Distributions out of profits from export of certain goods [TCA 1997 s 145]
    • Section 146 – Provisions supplementary to section 145 [TCA 1997 s 146]
  • ▸ Chapter 5 – Distributions out of certain income of manufacturing companies (ss 147-151)
    • Section 147 – Distributions [TCA 1997 s 147]
    • Section 148 – Treatment of certain deductions in relation to relevant distributions [TCA 1997 s 148]
    • Section 149 – Dividends and other distributions at gross rate or of gross amount [TCA 1997 s 149]
    • Section 150 – Tax credit for recipients of certain distributions [TCA 1997 s 150]
    • Section 151 – Appeals [TCA 1997 s 151]
  • ▸ Chapter 6 – Distributions - supplemental (ss 152-155)
    • Section 152 – Explanation of tax credit to be annexed to interest and dividend warrants [TCA 1997 s 152]
    • Section 153 – Distributions to certain non-residents [TCA 1997 s 153]
    • Section 154 – Attribution of distributions to accounting periods [TCA 1997 s 154]
    • Section 155 – Restriction of certain reliefs in respect of distributions out of certain exempt or relieved profits [TCA 1997 s 155]
  • ▸ Chapter 7 – Franked investment income (ss 156-158)
    • Section 156 – Franked investment income and franked payments [TCA 1997 s 156]
    • Section 157 – Set-off of losses, etc against franked investment income [TCA 1997 s 157]
    • Section 158 – Set-off of loss brought forward or terminal loss against franked investment income in the case of financial concerns [TCA 1997 s 158]
  • ▸ Chapter 8 – Advance corporation tax (ss 159-172)
    • Section 159 – Liability for advance corporation tax [TCA 1997 s 159]
    • Section 160 – Set-off of advance corporation tax [TCA 1997 s 160]
    • Section 161 – Rectification of excessive set-off of advance corporation tax [TCA 1997 s 161]
    • Section 162 – Calculation of advance corporation tax where company receives distributions [TCA 1997 s 162]
    • Section 163 – Tax credit recovered from company [TCA 1997 s 163]
    • Section 164 – Restrictions as to payment of tax credit [TCA 1997 s 164]
    • Section 165 – Group dividends [TCA 1997 s 165]
    • Section 166 – Surrender of advance corporation tax [TCA 1997 s 166]
    • Section 167 – Change of ownership of company: calculation and treatment of advance corporation tax [TCA 1997 s 167]
    • Section 168 – Distributions to certain non-resident companies [TCA 1997 s 168]
    • Section 169 – Non-distributing investment companies [TCA 1997 s 169]
    • Section 171 – Returns, payment and collection of advance corporation tax [TCA 1997 s 171]
    • Section 172 – Application of Corporation Tax Acts [TCA 1997 s 172]
  • ▸ Chapter 8A – Dividend withholding tax (ss 172A-172M)
    • Section 172A – Interpretation [TCA 1997 s 172A]
    • Section 172B – Dividend withholding tax on relevant distributions [TCA 1997 s 172B]
    • Section 172BA – Obligation on certain persons to obtain tax reference numbers of persons beneficially entitled to relevant distributions [TCA 1997 s 172BA]
    • Section 172C – Exemption from dividend withholding tax for certain persons [TCA 1997 s 172C]
    • Section 172D – Exemption from dividend withholding tax for certain non-resident persons [TCA 1997 s 172D]
    • Section 172E – Qualifying intermediaries [TCA 1997 s 172E]
    • Section 172F – Obligations of qualifying intermediary in relation to relevant distributions [TCA 1997 s 172F]
    • Section 172FA – Recognised qualifying intermediaries [TCA 1997 s 172FA]
    • Section 172G – Authorised withholding agent [TCA 1997 s 172G]
    • Section 172H – Obligations of authorised withholding agent in relation to relevant distributions [TCA 1997 s 172H]
    • Section 172I – Statement to be given to recipient of relevant distributions [TCA 1997 s 172I]
    • Section 172J – Credit for, or repayment of, dividend withholding tax borne [TCA 1997 s 172J]
    • Section 172K – Returns, payment and collection of dividend withholding tax [TCA 1997 s 172K]
    • Section 172L – Reporting of distributions made under stapled stock arrangements [TCA 1997 s 172L]
    • Section 172LA – Deduction of dividend withholding tax on settlement of market claims [TCA 1997 s 172LA]
    • Section 172M – Delegation of powers and functions of Revenue Commissioners [TCA 1997 s 172M]
  • ▸ Chapter 9 – Taxation of acquisition by a company of its own shares (ss 173-186)
    • Section 173 – Interpretation (Chapter 9) [TCA 1997 s 173]
    • Section 174 – Taxation of dealer's receipts on purchase of shares by issuing company or by its subsidiary [TCA 1997 s 174]
    • Section 175 – Purchase of own shares by quoted company [TCA 1997 s 175]
    • Section 176 – Purchase of unquoted shares by issuing company or its subsidiary [TCA 1997 s 176]
    • Section 176A – Purchase of own shares – supplementary [TCA 1997 s 176A]
    • Section 177 – Conditions as to residence and period of ownership [TCA 1997 s 177]
    • Section 178 – Conditions as to reduction of vendor's interest as shareholder [TCA 1997 s 178]
    • Section 179 – Conditions applicable where purchasing company is member of a group [TCA 1997 s 179]
    • Section 180 – Additional conditions [TCA 1997 s 180]
    • Section 181 – Relaxation of conditions in certain cases [TCA 1997 s 181]
    • Section 182 – Returns [TCA 1997 s 182]
    • Section 183 – Information [TCA 1997 s 183]
    • Section 184 – Treasury shares [TCA 1997 s 184]
    • Section 185 – Associated persons [TCA 1997 s 185]
    • Section 186 – Connected persons [TCA 1997 s 186]
▸ Part 7 – Income tax and corporation tax exemptions (ss 187-236)
  • ▸ Chapter 1 – Income tax (ss 187-216F)
    • Section 187 – Exemption from income tax and associated marginal relief [TCA 1997 s 187]
    • Section 188 – Age exemption and associated marginal relief [TCA 1997 s 188]
    • Section 189 – Payments in respect of personal injuries [TCA 1997 s 189]
    • Section 189A – Special trusts for permanently incapacitated individuals [TCA 1997 s 189A]
    • Section 189B – Exemption in respect of periodic payments for personal injuries [TCA 1997 s 189B]
    • Section 190 – Certain payments made by the Haemophilia HIV Trust [TCA 1997 s 190]
    • Section 191 – Taxation treatment of Hepatitis C compensation payments [TCA 1997 s 191]
    • Section 192 – Payments in respect of thalidomide children [TCA 1997 s 192]
    • Section 192A – Exemption in respect of certain payments under employment law [TCA 1997 s 192A]
    • Section 192B – Foster care payments etc [TCA 1997 s 192B]
    • Section 192BA – Exemption of certain payments made or authorised by Child and Family Agency [TCA 1997 s 192BA]
    • Section 192C – Exemption in respect of payments of State support [TCA 1997 s 192C]
    • Section 192D – Exemption in respect of fuel grant [TCA 1997 s 192D]
    • Section 192E – Exemption in respect of water conservation grant [TCA 1997 s 192E]
    • Section 192F – Exemption in respect of certain education-related payments [TCA 1997 s 192F]
    • Section 192G – Exemption in respect of training allowance payments (TCA 1997 s 192G)
    • Section 192H – Exemption in respect of Mobility Allowance [TCA 1997 s 192H]
    • Section 192I – Exemption in respect of Pandemic Placement Grant [TCA 1997 s 192I]
    • Section 192J – Exemption in respect of electricity costs emergency benefit payment [TCA 1997 s 192J]
    • Section 192K – Exemption in respect of Pandemic Special Recognition Payment [TCA 1997 s 192K]
    • Section 192L – Exemption in respect of incorrect birth registration payment [TCA 1997 s 192L]
    • Section 192M – Exemption in respect of payments under Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers [TCA 1997 s 192M]
    • Section 192N – Exemption of payments in relation to Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors [TCA 1997 s 192N]
    • Section 192O – Exemption in respect of Clinical Placement Allowance [TCA 1997 s 192O]
    • Section 192P – Exemption in respect of allowance for maternity-related administrative support [TCA 1997 s 192P]
    • Section 192Q – Exemption in respect of State contribution under automatic enrolment retirement savings system [TCA 1997 s 192Q]
    • Section 193 – Income from scholarships [TCA 1997 s 193]
    • Section 194 – Child benefit [TCA 1997 s 194]
    • Section 194A – Early childcare supplement [TCA 1997 s 194A]
    • Section 194AA – Exemption of certain childcare support payments [TCA 1997 s 194AA]
    • Section 194B – Back to work family dividend [TCA 1997 s 194B]
    • Section 195 – Exemption of certain earnings of writers, composers and artists [TCA 1997 s 195]
    • Section 195A – Exemption in respect of certain expense payments [TCA 1997 s 195A]
    • Section 195B – Exemption in respect of certain expense payments for relevant directors [TCA 1997 s 195B]
    • Section 195C – Exemption in respect of certain expenses of State Examinations Commission examiners [TCA 1997 s 195C]
    • Section 195D – Exemption in respect of certain expense payments for resident relevant directors [TCA 1997 s 195D]
    • Section 195E – Exemption in respect of certain expenses of members of Disabled Drivers Medical Board of Appeal [TCA 1997 s 195E]
    • Section 196 – Expenses of members of judiciary [TCA 1997 s 196]
    • Section 196A – State employees: foreign service allowances [TCA 1997 s 196A]
    • Section 196B – Employees of certain agencies: foreign service allowances [TCA 1997 s 196B]
    • Section 197 – Bonus or interest paid under instalment savings schemes [TCA 1997 s 197]
    • Section 198 – Certain interest not to be chargeable [TCA 1997 s 198]
    • Section 199 – Interest on certain securities [TCA 1997 s 199]
    • Section 200 – Certain foreign pensions [TCA 1997 s 200]
    • Section 200A – Lump sums from foreign pension arrangements [TCA 1997 s 200A]
    • Section 201 – Exemptions and reliefs in respect of tax under section 123 [TCA 1997 s 201]
    • Section 202 – Relief for agreed pay restructuring [TCA 1997 s 202]
    • Section 203 – Payments in respect of redundancy [TCA 1997 s 203]
    • Section 204 – Military and other pensions, gratuities and allowances [TCA 1997 s 204]
    • Section 204A – Exemption in respect of annual allowance for reserve members of the Garda Síochána [TCA 1997 s 204A]
    • Section 204B – Exemption in respect of compensation for certain living donors [TCA 1997 s 204B]
    • Section 205 – Veterans of War of Independence [TCA 1997 s 205]
    • Section 205A – Magdalen laundry payments [TCA 1997 s 205A]
    • Section 205B – Payments under Mother and Baby Institutions Payment Scheme Act 2023 [TCA 1997 s 205B]
    • Section 205C – Exemption in respect of CervicalCheck payments [TCA 1997 s 205C]
    • Section 205D – Exemption in respect of Stardust ex-gratia payments [TCA 1997 s 205D]
    • Section 206 – Income from investments under Social Welfare (Consolidation) Act, 1993 [TCA 1997 s 206]
    • Section 207 – Rents of properties belonging to hospitals and other charities [TCA 1997 s 207]
    • Section 207A – Charities Regulatory Authority and Common Investment Fund [TCA 1997 s 207A]
    • Section 208 – Lands owned and occupied, and trades carried on by, charities [TCA 1997 s 208]
    • Section 208A – Overseas charities [TCA 1997 s 208A]
    • Section 208B – Charities - miscellaneous [TCA 1997 s 208B]
    • Section 209 – Bodies for the promotion of Universal Declaration of Human Rights and the implementation of European Convention for the Protection of Human Rights and Fundamental Freedoms [TCA 1997 s 209]
    • Section 210 – The Great Book of Ireland Trust [TCA 1997 s 210]
    • Section 211 – Friendly societies [TCA 1997 s 211]
    • Section 212 – Credit unions [TCA 1997 s 212]
    • Section 213 – Trade unions [TCA 1997 s 213]
    • Section 214 – Local authorities, etc [TCA 1997 s 214]
    • Section 215 – Certain profits of agricultural societies [TCA 1997 s 215]
    • Section 216 – Profits from lotteries [TCA 1997 s 216]
    • Section 216A – Rent-a-room relief [TCA 1997 s 216A]
    • Section 216B – Payments under Scéim na a bhFoghlaimeoirí Gaeilge [TCA 1997 s 216B]
    • Section 216C – Childcare services relief [TCA 1997 s 216C]
    • Section 216D – Certain profits of micro-generation of electricity [TCA 1997 s 216D]
    • Section 216E – Payments under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022 [TCA 1997 s 216E]
    • Section 216F – Exemption of certain profits arising from production, maintenance and repair of certain musical instruments [TCA 1997 s 216F]
  • ▸ Chapter 2 – Corporation tax (ss 217-222A)
    • Section 217 – Certain income of Nítrigin Éireann Teoranta [TCA 1997 s 217]
    • Section 218 – Certain income of Housing Finance Agency plc [TCA 1997 s 218]
    • Section 218A – Certain income of Motor Insurers Bureau of Ireland (TCA 1997 s 218A]
    • Section 219 – Income of body designated under Irish Takeover Panel Act, 1997 [TCA 1997 s 219]
    • Section 219A – Income of credit unions [TCA 1997 s 219A]
    • Section 219B – Income of Investor Compensation Company Ltd [TCA 1997 s 219B]
    • Section 220 – Profits of certain bodies corporate [TCA 1997 s 220]
    • Section 221 – Certain payments to National Co-operative Farm Relief Services Ltd and certain payments made to its members [TCA 1997 s 221]
    • Section 222 – Certain dividends from a non-resident subsidiary [TCA 1997 s 222]
    • Section 222A – Exemption of certain profits or gains arising from cost rental properties [TCA 1997 s 222A]
  • ▸ Chapter 3 – Income tax and corporation tax (ss 223-236)
    • Section 223 – Small enterprise grants [TCA 1997 s 223]
    • Section 224 – Grants to medium and large industrial undertakings [TCA 1997 s 224]
    • Section 225 – Employment grants [TCA 1997 s 225]
    • Section 226 – Certain employment grants and recruitment subsidies [TCA 1997 s 226]
    • Section 227 – Certain income arising to specified non-commercial State-sponsored bodies [TCA 1997 s 227]
    • Section 228 – Income arising to designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995 [TCA 1997 s 228]
    • Section 229 – Harbour authorities and port companies [TCA 1997 s 229]
    • Section 229A – Shannon Commercial Enterprises Ltd [TCA 1997 s 229A]
    • Section 230 – National Treasury Management Agency [TCA 1997 s 230]
    • Section 230A – National Pensions Reserve Fund Commission [TCA 1997 s 230A]
    • Section 230AA – NAMA profits exempt from corporation tax [TCA 1997 s 230AA]
    • Section 230AB – National Development Finance Agency [TCA 1997 s 230AB]
    • Section 230AC – Strategic Banking Corporation of Ireland [TCA 1997 s 230AC]
    • Section 231 – Profits or gains from stallion fees [TCA 1997 s 231]
    • Section 232 – Profits from occupation of certain woodlands [TCA 1997 s 232]
    • Section 233 – Stud greyhound service fees [TCA 1997 s 233]
    • Section 234 – Certain income derived from patent royalties [TCA 1997 s 234]
    • Section 235 – Bodies established for promotion of athletic or amateur games or sports [TCA 1997 s 235]
    • Section 235A – Exemption for certain sporting national governing bodies [TCA 1997 s 235A]
    • Section 236 – Loan of certain art objects [TCA 1997 s 236]
▸ Part 8 – Annual payments, charges and interest (ss 237-267M)
  • ▸ Chapter 1 – Annual payments (ss 237-242A)
    • Section 237 – Annual payments payable wholly out of taxed income [TCA 1997 s 237]
    • Section 238 – Annual payments not payable out of taxed income [TCA 1997 s 238]
    • Section 239 – Income tax on payments by resident companies [TCA 1997 s 239]
    • Section 240 – Provisions as to tax under section 239 [TCA 1997 s 240]
    • Section 241 – Income tax on payments by non-resident companies [TCA 1997 s 241]
    • Section 242 – Annual payments for non-taxable consideration [TCA 1997 s 242]
    • Section 242A – Tax treatment of certain royalties [TCA 1997 s 242A]
  • ▸ Chapter 2 – Charges on income for corporation tax purposes (ss 243-243B)
    • Section 243 – Allowance of charges on income [TCA 1997 s 243]
    • Section 243A – Restriction of relevant charges on income [TCA 1997 s 243A]
    • Section 243B – Relief for certain charges on income on a value basis [TCA 1997 s 243B]
  • ▸ Chapter 3 – Principal provisions relating to the payment of interest (ss 244-255)
    • Section 244 – Relief for interest paid on certain home loans [TCA 1997 s 244]
    • Section 244A – Application of section 244 (relief for interest paid on certain home loans) [TCA 1997 s 244A]
    • Section 245 – Relief for certain bridging loans [TCA 1997 s 245]
    • Section 246 – Interest payments by companies and to non-residents [TCA 1997 s 246]
    • Section 246A – Interest in respect of wholesale debt instruments [TCA 1997 s 246A]
    • Section 247 – Relief to companies on loans applied in acquiring interest in other companies [TCA 1997 s 247]
    • Section 248 – Relief to individuals on loans applied in acquiring interest in companies [TCA 1997 s 248]
    • Section 248A – Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships [TCA 1997 s 248A]
    • Section 249 – Rules relating to recovery of capital and replacement loans [TCA 1997 s 249]
    • Section 250 – Extension of relief under section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies [TCA 1997 s 250]
    • Section 250A – Restriction of relief to individuals in respect of loans applied in acquiring interest in companies [TCA 1997 s 250A]
    • Section 251 – Restriction of relief to individuals on loans applied in acquiring shares in companies where a claim for "BES relief" or "film relief" is made in respect of amount subscribed for shares [TCA 1997 s 251]
    • Section 252 – Restriction of relief to individuals on loans applied in acquiring interest in companies which become quoted companies [TCA 1997 s 252]
    • Section 253 – Relief to individuals on loans applied in acquiring interest in partnerships [TCA 1997 s 253]
    • Section 254 – Interest on borrowings to replace capital withdrawn in certain circumstances from a business [TCA 1997 s 254]
    • Section 255 – Arrangements for payment of interest less tax or of fixed net amount [TCA 1997 s 255]
  • ▸ Chapter 4 – Interest payments by certain deposit takers (ss 256-267)
    • Section 256 – Interpretation (Chapter 4) [TCA 1997 s 256]
    • Section 257 – Deduction of tax from relevant interest [TCA 1997 s 257]
    • Section 258 – Returns and collection of appropriate tax [TCA 1997 s 258]
    • Section 259 – Alternative amount on account of appropriate tax [TCA 1997 s 259]
    • Section 260 – Provisions supplemental to sections 258 and 259 [TCA 1997 s 260]
    • Section 261 – Taxation of relevant interest, etc [TCA 1997 s 261]
    • Section 261A – Taxation of interest on special term accounts [TCA 1997 s 261A]
    • Section 261B – Taxation of specified interest [TCA 1997 s 261B]
    • Section 262 – Statement furnished by relevant deposit taker [TCA 1997 s 262]
    • Section 263 – Declarations relating to deposits of non-residents [TCA 1997 s 263]
    • Section 263A – Declarations to a relevant deposit taker relating to deposits of certain persons [TCA 1997 s 263A]
    • Section 263B – Declarations to the Revenue Commissioners relating to deposits of certain persons [TCA 1997 s 263B]
    • Section 263C – Notifications by the Revenue Commissioners relating to deposits of certain persons [TCA 1997 s 263C]
    • Section 263D – Declarations to the Revenue Commissioners in relation to relevant amounts [TCA 1997 s263D]
    • Section 263E – Notification by the Revenue Commissioners relating to deposits of relevant amounts [TCA 1997 s 263E]
    • Section 263F – Declarations relating to deposits made by a PEPP provider held for a PEPP [TCA 1997 s 263F]
    • Section 264 – Conditions and declarations relating to special savings accounts [TCA 1997 s 264]
    • Section 264A – Conditions and declarations relating to special term accounts [TCA 1997 s 264A]
    • Section 264B – Returns of special term accounts by relevant deposit takers [TCA 1997 s 264B]
    • Section 265 – Deposits of companies and pension schemes [TCA 1997 s 265]
    • Section 265A – Deposits of certain persons [TCA 1997 s 265A]
    • Section 266 – Deposits of charities [TCA 1997 s 266]
    • Section 266A – Repayments of appropriate tax to first-time purchasers [TCA 1997 s 266A]
    • Section 267 – Repayment of appropriate tax in certain cases [TCA 1997 s 267]
  • ▸ Chapter 5 – Dividend payments by credit unions (ss 267A-267F)
    • Section 267A – Interpretation (Chapter 5) [TCA 1997 s 267A]
    • Section 267AA – Taxation of dividends on regular share accounts [TCA 1997 s 267AA]
    • Section 267B – Election to open a special share account or a special term share account [TCA 1997 s 267B]
    • Section 267C – Taxation of dividends on special term share accounts [TCA 1997 s 267C]
    • Section 267D – Conditions and declarations relating to special term share accounts [TCA 1997 s 267D]
    • Section 267E – Returns of special term share accounts by credit unions [TCA 1997 s 267E]
    • Section 267F – Supplementary provisions (Chapter 5) [TCA 1997 s 267F]
  • ▸ Chapter 6 – Implementation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (ss 267G-267L)
    • Section 267G – Interpretation (Chapter 6) [TCA 1997 s 267G]
    • Section 267H – Application (Chapter 6) [TCA 1997 s 267H]
    • Section 267I – Exemptions from tax and withholding tax [TCA 1997 s 267I]
    • Section 267J – Credit for foreign tax [TCA 1997 s 267J]
    • Section 267K – Miscellaneous [TCA 1997 s 267K]
    • Section 267L – Application of this Chapter to certain payments made to companies in Switzerland [TCA 1997 s 267L]
  • ▸ Chapter 7 – Certain interest from sources outside the State (ss 267M)
    • Section 267M – Tax rate applicable to certain deposit interest received by individuals [TCA 1997 s 267M]
▸ Part 8A – Specified financial transactions (ss 267N-267V)
  • ▸ Chapter 1 – Interpretation (ss 267N)
    • Section 267N – Interpretation [TCA 1997 s 267N]
  • ▸ Chapter 2 – Credit return (ss 267O-267P)
    • Section 267O – Treatment of credit return [TCA 1997 s 267O]
    • Section 267P – Treatment of credit transaction [TCA 1997 s 267P]
  • ▸ Chapter 3 – Deposit return (ss 267Q)
    • Section 267Q – Treatment of deposit return [TCA 1997 s 267Q]
  • ▸ Chapter 4 – Investment certificates and returns (ss 267R-267S)
    • Section 267R – Treatment of investment return [TCA 1997 s 267R]
    • Section 267S – Treatment of certificate owner [TCA 1997 s 267S]
  • ▸ Chapter 5 – Reporting (ss 267T)
    • Section 267T – Reporting [TCA 1997 s 267T]
  • ▸ Chapter 6 – Application (ss 267U-267V)
    • Section 267U – Application [TCA 1997 s 267U]
    • Section 267V – Transactions to avoid tax [TCA 1997 s 267V]
▸ Part 9 – Principal provisions relating to relief for capital expenditure (ss 268-321)
  • ▸ Chapter 1 – Industrial buildings or structures: industrial building allowances, writing-down allowances, balancing allowances and balancing charges (ss 268-282)
    • Section 268 – Meaning of "industrial building or structure" [TCA 1997 s 268]
    • Section 269 – Meaning of "the relevant interest" [TCA 1997 s 269]
    • Section 270 – Meaning of "expenditure on construction of building or structure" [TCA 1997 s 270]
    • Section 271 – Industrial building allowances [TCA 1997 s 271]
    • Section 272 – Writing-down allowances [TCA 1997 s 272]
    • Section 273 – Acceleration of writing-down allowances in respect of certain expenditure on certain industrial buildings or structures [TCA 1997 s 273]
    • Section 274 – Balancing allowances and balancing charges [TCA 1997 s 274]
    • Section 275 – Restriction of balancing allowances on sale of industrial building or structure [TCA 1997 s 275]
    • Section 276 – Application of sections 272 and 274 in relation to capital expenditure on refurbishment [TCA 1997 s 276]
    • Section 277 – Writing off of expenditure and meaning of "residue of expenditure" [TCA 1997 s 277]
    • Section 278 – Manner of making allowances and charges [TCA 1997 s 278]
    • Section 279 – Purchases of certain buildings or structures [TCA 1997 s 279]
    • Section 280 – Temporary disuse of building or structure [TCA 1997 s 280]
    • Section 281 – Special provisions in regard to leases [TCA 1997 s 281]
    • Section 282 – Supplementary provisions (Chapter 1) [TCA 1997 s 282]
  • ▸ Chapter 2 – Machinery or plant: initial allowances, wear and tear allowances, balancing allowances and balancing charges (ss 283-301)
    • Section 283 – Initial allowances [TCA 1997 s 283]
    • Section 284 – Wear and tear allowances [TCA 1997 s 284]
    • Section 285 – Acceleration of wear and tear allowances [TCA 1997 s 285]
    • Section 285A – Acceleration of wear and tear allowances for certain energy-efficient equipment [TCA 1997 s 285A]
    • Section 285B – Acceleration of wear and tear allowances for childcare and fitness centre equipment [TCA 1997 s 285B]
    • Section 285C – Acceleration of wear and tear allowances for gas vehicles and refuelling equipment [TCA 1997 s 285C]
    • Section 285D – Acceleration of wear and tear allowances for farm safety equipment [TCA 1997 s 285D]
    • Section 286 – Increased wear and tear allowances for taxis and cars for short-term hire [TCA 1997 s 286]
    • Section 286A – Wear and tear allowances for licences for public hire vehicles [TCA 1997 s 286A]
    • Section 287 – Wear and tear allowances deemed to have been made in certain cases [TCA 1997 s 287]
    • Section 288 – Balancing allowances and balancing charges [TCA 1997 s 288]
    • Section 289 – Calculation of balancing allowances and balancing charges in certain cases [TCA 1997 s 289]
    • Section 290 – Option in case of replacement [TCA 1997 s 290]
    • Section 291 – Computer software [TCA 1997 s 291]
    • Section 291A – Intangible assets [TCA 1997 s 291A]
    • Section 292 – Meaning of "amount still unallowed" [TCA 1997 s 292]
    • Section 293 – Application to partnerships [TCA 1997 s 293]
    • Section 294 – Machinery or plant used partly for non-trading purposes [TCA 1997 s 294]
    • Section 295 – Option in case of succession under will or intestacy [TCA 1997 s 295]
    • Section 296 – Balancing allowances and balancing charges: wear and tear allowances deemed to have been made in certain cases [TCA 1997 s 296]
    • Section 297 – Subsidies towards wear and tear [TCA 1997 s 297]
    • Section 298 – Allowances to lessors [TCA 1997 s 298]
    • Section 299 – Allowances to lessees [TCA 1997 s 299]
    • Section 300 – Manner of making allowances and charges [TCA 1997 s 300]
    • Section 301 – Application to professions, employments and offices [TCA 1997 s 301]
  • ▸ Chapter 3 – Dredging: initial allowances and annual allowances (ss 302-303)
    • Section 302 – Interpretation (Chapter 3) [TCA 1997 s 302]
    • Section 303 – Allowances for expenditure on dredging [TCA 1997 s 303]
  • ▸ Chapter 4 – Miscellaneous and general (ss 304-321)
    • Section 304 – Income tax: allowances and charges in taxing a trade, etc [TCA 1997 s 304]
    • Section 305 – Income tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax [TCA 1997 s 305]
    • Section 306 – Meaning of basis period [TCA 1997 s 306]
    • Section 307 – Corporation tax: allowances and charges in taxing a trade [TCA 1997 s 307]
    • Section 308 – Corporation tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax [TCA 1997 s 308]
    • Section 308A – Assets transferred in course of scheme of reconstruction or amalgamation [TCA 1997 s 308A]
    • Section 309 – Companies not resident in the State [TCA 1997 s 309]
    • Section 310 – Allowances in respect of certain contributions to capital expenditure of local authorities [TCA 1997 s 310]
    • Section 311 – Apportionment of consideration and exchanges and surrenders of leasehold interests [TCA 1997 s 311]
    • Section 312 – Special provisions as to certain sales [TCA 1997 s 312]
    • Section 313 – Effect, in certain cases, of succession to trade, etc [TCA 1997 s 313]
    • Section 314 – Procedure on apportionment [TCA 1997 s 314]
    • Section 315 – Property used for purposes of "exempted trading operations" [TCA 1997 s 315]
    • Section 316 – Interpretation of certain references to expenditure and time when expenditure is incurred [TCA 1997 s 316]
    • Section 317 – Treatment of grants [TCA 1997 s 317]
    • Section 318 – Meaning of "sale, insurance, salvage or compensation moneys" [TCA 1997 s 318]
    • Section 319 – Adjustment of allowances by reference to value-added tax [TCA 1997 s 319]
    • Section 320 – Other interpretation (Part 9) [TCA 1997 s 320]
    • Section 321 – Provisions of general application in relation to the making of allowances and charges [TCA 1997 s 321]
▸ Part 10 – Income tax and corporation tax: reliefs for renewal and improvement of certain urban areas, certain resort areas and certain islands (ss 322-372AAE)
  • ▸ Chapter 1 – Custom House Docks Area (ss 322-329)
    • Section 322 – Interpretation (Chapter 1) [TCA 1997 s 322]
    • Section 323 – Capital allowances in relation to construction of certain commercial premises [TCA 1997 s 323]
    • Section 324 – Double rent allowance in respect of rent paid for certain business premises [TCA 1997 s 324]
    • Section 325 – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 325]
    • Section 326 – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 326]
    • Section 327 – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 327]
    • Section 328 – Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment [TCA 1997 s 328]
    • Section 329 – Provisions supplementary to sections 325 to 328 [TCA 1997 s 329]
  • ▸ Chapter 2 – Temple Bar Area (ss 330-338)
    • Section 330 – Interpretation (Chapter 2) [TCA 1997 s 330]
    • Section 331 – Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures [TCA 1997 s 331]
    • Section 332 – Capital allowances in relation to construction or refurbishment of certain commercial premises [TCA 1997 s 332]
    • Section 333 – Double rent allowance in respect of rent paid for certain business premises [TCA 1997 s 333]
    • Section 334 – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 334]
    • Section 335 – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 335]
    • Section 336 – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 336]
    • Section 337 – Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment [TCA 1997 s 337]
    • Section 338 – Provisions supplementary to sections 334 to 337 [TCA 1997 s 338]
  • ▸ Chapter 3 – Designated areas, designated streets, enterprise areas and multi-storey car parks in certain urban areas (ss 339-350A)
    • Section 339 – Interpretation (Chapter 3) [TCA 1997 s 339]
    • Section 340 – Designated areas, designated streets and enterprise areas [TCA 1997 s 340]
    • Section 341 – Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures [TCA 1997 s 341]
    • Section 342 – Capital allowances in relation to construction or refurbishment of certain commercial premises [TCA 1997 s 342]
    • Section 343 – Capital allowances in relation to construction or refurbishment of certain buildings or structures in enterprise areas [TCA 1997 s 343]
    • Section 344 – Capital allowances in relation to construction or refurbishment of certain multi-storey car parks [TCA 1997 s 344]
    • Section 345 – Double rent allowance in respect of rent paid for certain business premises [TCA 1997 s 345]
    • Section 346 – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 346]
    • Section 347 – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 347]
    • Section 348 – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 348]
    • Section 349 – Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment [TCA 1997 s 349]
    • Section 350 – Provisions supplementary to sections 346 to 349 [TCA 1997 s 350]
    • Section 350A – Provision against double relief [TCA 1997 s 350A]
  • ▸ Chapter 4 – Qualifying resort areas (ss 351-359)
    • Section 351 – Interpretation (Chapter 4) [TCA 1997 s 351]
    • Section 352 – Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures [TCA 1997 s 352]
    • Section 353 – Capital allowances in relation to construction or refurbishment of certain commercial premises [TCA 1997 s 353]
    • Section 354 – Double rent allowance in respect of rent paid for certain business premises [TCA 1997 s 354]
    • Section 355 – Disclaimer of capital allowances on holiday cottages, holiday apartments, etc [TCA 1997 s 355]
    • Section 356 – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 356]
    • Section 357 – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 357]
    • Section 358 – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 358]
    • Section 359 – Provisions supplementary to sections 356 to 358 [TCA 1997 s 359]
  • ▸ Chapter 5 – Designated islands (ss 360-365)
    • Section 360 – Interpretation (Chapter 5) [TCA 1997 s 360]
    • Section 361 – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 361]
    • Section 362 – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 362]
    • Section 363 – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 363]
    • Section 364 – Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment [TCA 1997 s 364]
    • Section 365 – Provisions supplementary to sections 360 to 364 [TCA 1997 s 365]
  • ▸ Chapter 6 – Dublin Docklands Area (ss 366-372)
    • Section 366 – Interpretation (Chapter 6) [TCA 1997 s 366]
    • Section 367 – Qualifying areas [TCA 1997 s 367]
    • Section 368 – Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures [TCA 1997 s 368]
    • Section 369 – Capital allowances in relation to construction or refurbishment of certain commercial premises [TCA 1997 s 369]
    • Section 370 – Double rent allowance in respect of rent paid for certain business premises [TCA 1997 s 370]
    • Section 371 – Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment [TCA 1997 s 371]
    • Section 372 – Provisions supplementary to section 371 [TCA 1997 s 372]
  • ▸ Chapter 7 – Qualifying areas (ss 372A-372K)
    • Section 372A – Interpretation and application (Chapter 7) [TCA 1997 s 372A]
    • Section 372B – Qualifying areas [TCA 1997 s 372B]
    • Section 372BA – Qualifying streets [TCA 1997 s 372BA]
    • Section 372C – Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures [TCA 1997 s 372C]
    • Section 372D – Capital allowances in relation to construction or refurbishment of certain commercial premises [TCA 1997 s 372D]
    • Section 372E – Double rent allowance in respect of rent paid for certain business premises [TCA 1997 s 372E]
    • Section 372F – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 372F]
    • Section 372G – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 372G]
    • Section 372H – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 372H]
    • Section 372I – Residential accommodation: allowance to owner-occupiers in respect of expenditure on construction or refurbishment [TCA 1997 s 372I]
    • Section 372J – Provisions supplementary to sections 372F to 372I [TCA 1997 s 372J]
    • Section 372K [Non-application of relief in certain cases and provision against double relief] [TCA 1997 s 372K]
  • ▸ Chapter 8 – Qualifying rural areas (ss 372L-372T)
    • Section 372L – Interpretation (Chapter 8) [TCA 1997 s 372L]
    • Section 372M – Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures [TCA 1997 s 372M]
    • Section 372N – Capital allowances in relation to construction or refurbishment of certain commercial buildings or structures [TCA 1997 s 372N]
    • Section 372O – Double rent allowance in respect of rent paid for certain business premises [TCA 1997 s 372O]
    • Section 372P – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 372P]
    • Section 372Q – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 372Q]
    • Section 372R – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 372R]
    • Section 372RA – Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment [TCA 1997 s 372RA]
    • Section 372S – Provisions supplementary to sections 372P to 372RA [TCA 1997 s 372S]
    • Section 372T – Non-application of relief in certain cases and provision against double relief [TCA 1997 s 372T]
  • ▸ Chapter 9 – Park and ride facilities and certain related developments (ss 372U-372Z)
    • Section 372U – Interpretation (Chapter 9) [TCA 1997 s 372U]
    • Section 372V – Capital allowances in relation to construction or refurbishment of certain park and ride facilities [TCA 1997 s 372V]
    • Section 372W – Capital allowances in relation to construction or refurbishment of certain commercial premises [TCA 1997 s 372W]
    • Section 372X – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 372X]
    • Section 372Y – Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction [TCA 1997 s 372Y]
    • Section 372Z – Provisions supplementary to sections 372X and 372Y [TCA 1997 s 372Z]
  • ▸ Chapter 10 – Designated areas of certain towns (ss 372AA-372AJ)
    • Section 372AA – Interpretation and application (Chapter 10) [TCA 1997 s 372AA]
    • Section 372AB – Qualifying areas [TCA 1997 s 372AB]
    • Section 372AC – Accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures [TCA 1997 s 372AC]
    • Section 372AD – Capital allowances in relation to construction or refurbishment of certain commercial premises [TCA 1997 s 372AD]
    • Section 372AE – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 372AE]
    • Section 372AF – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 372AF]
    • Section 372AG – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 372AG]
    • Section 372AH – Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment [TCA 1997 s 372AH]
    • Section 372AI – Provisions supplementary to sections 372AE to 372AH [TCA 1997 s 372AI]
    • Section 372AJ – Non-application of relief in certain cases and provision against double relief [TCA 1997 s 372AJ]
  • ▸ Chapter 11 – Reliefs for lessors and owner-occupiers in respect of expenditure incurred on the provision of certain residential accommodation (ss 372AK-372AV)
    • Section 372AK – Interpretation (Chapter 11) [TCA 1997 s 372AK]
    • Section 372AL – Qualifying period [TCA 1997 s 372AL]
    • Section 372AM – Grant of certain certificates and guidelines, qualifying and special qualifying premises [TCA 1997 s 372AM]
    • Section 372AN – Eligible expenditure: lessors [TCA 1997 s 372AN]
    • Section 372AO – Qualifying lease [TCA 1997 s 372AO]
    • Section 372AP – Relief for lessors [TCA 1997 s 372AP]
    • Section 372AQ – Qualifying expenditure: owner occupiers [TCA 1997 s 372AQ]
    • Section 372AR – Relief for owner occupiers [TCA 1997 s 372AR]
    • Section 372AS – Determination of expenditure incurred in qualifying period, and date expenditure treated as incurred for relief purposes [TCA 1997 s 372AS]
    • Section 372AT – Appeals [TCA 1997 s 372AT]
    • Section 372AU – Saver for relief due, and for clawback of relief given under old schemes [TCA 1997 s 372AU]
    • Section 372AV – Continuity [TCA 1997 s 372AV]
  • ▸ Chapter 12 – Mid-Shannon corridor tourism infrastructure investment scheme (ss 372AW-372AZ)
    • Section 372AW – Interpretation, applications for approval and certification [TCA 1997 s 372AW]
    • Section 372AX – Accelerated capital allowances in relation to the construction or refurbishment of certain registered holiday camps [TCA 1997 s 372AX]
    • Section 372AY – Capital allowances in relation to the construction or refurbishment of certain tourism infrastructure facilities [TCA 1997 s 372AY]
    • Section 372AZ – Restrictions on relief, non-application of relief in certain cases and provision against double relief [TCA 1997 s 372AZ]
  • ▸ Chapter 13 – Living city initiative (ss 372AAA-372AAE)
    • Section 372AAA – Interpretation (Chapter 13) [TCA 1997 s 372AAA]
    • Section 372AAB – Residential accommodation allowance to owner-occupiers in respect of qualifying expenditure incurred on the conversion and refurbishment of Georgian houses [TCA 1997 s 372AAB]
    • Section 372AAC – Capital allowances in relation to conversion or refurbishment of certain commercial premises [TCA 1997 s 372AAC]
    • Section 372AAD – Residential accommodation: capital allowances to lessors in respect of eligible expenditure incurred on the conversion and refurbishment of relevant houses [TCA 1997 s 372AAD]
    • Section 372AAE – Capital allowances in relation to conversion or refurbishment of certain qualifying premises [TCA 1997 s 372AAE]
▸ Part 11 – Capital allowances and expenses for certain road vehicles (ss 373-380)
  • Section 373 – Interpretation (Part 11) [TCA 1997 s 373]
  • Section 374 – Capital allowances for cars costing over certain amount [TCA 1997 s 374]
  • Section 375 – Limit on renewals allowance for cars [TCA 1997 s 375]
  • Section 376 – Restriction of deduction in respect of running expenses of cars [TCA 1997 s 376]
  • Section 377 – Limit on deductions, etc for hiring cars [TCA 1997 s 377]
  • Section 378 – Cars: provisions as to hire-purchase, etc [TCA 1997 s 378]
  • Section 379 – Cars: provisions where hirer becomes owner [TCA 1997 s 379]
  • Section 380 – Provisions supplementary to sections 374 to 379 [TCA 1997 s 380]
▸ Part 11A – Income tax and corporation tax: deduction For expenditure on construction, conversion and refurbishment of certain residential accommodation for certain students (ss 380A-380F)
  • Section 380A – Interpretation (Part 11A) [TCA 1997 s 380A]
  • Section 380B – Rented residential accommodation: deduction for certain expenditure on construction [TCA 1997 s 380B]
  • Section 380C – Rented residential accommodation: deduction for certain expenditure on conversion [TCA 1997 s 380C]
  • Section 380D – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 380D]
  • Section 380E – Provisions supplementary to sections 380B to 380D [TCA 1997 s 380E]
  • Section 380F – Provision against double relief [TCA 1997 s 380F]
▸ Part 11B – Income tax and corporation tax: deduction for expenditure on refurbishment of certain residential accommodation (ss 380G-380J)
  • Section 380G – Interpretation (Part 11B) [TCA 1997 s 380G]
  • Section 380H – Rented residential accommodation: deduction for certain expenditure on refurbishment [TCA 1997 s 380H]
  • Section 380I – Provisions supplementary to section 380H [TCA 1997 s 380I]
  • Section 380J – Provision against double relief [TCA 1997 s 380J]
▸ Part 11C – Capital allowances and expenses for business cars (ss 380K-380P)
  • Section 380K – Interpretation and general (Part 11C) [TCA 1997 s 380K]
  • Section 380L – Emissions-based limits for certain cars [TCA 1997 s 380L]
  • Section 380M – Limit on deductions, etc. for hiring cars [TCA 1997 s 380M]
  • Section 380N – Cars: provisions as to hire-purchase, etc. [TCA 1997 s 380N]
  • Section 380O – Cars: provisions where hirer becomes owner [TCA 1997 s 380O]
  • Section 380P – Provisions supplementary to sections 380L to 3800 [TCA 1997 s 380P]
▸ Part 11D – Income tax and corporation tax: reliefs for the removal and relocation of certain industrial facilities (ss 380Q-380X)
  • Section 380Q – Interpretation (Part 11D) [TCA 1997 s 380Q]
  • Section 380R – Relocation allowance [TCA 1997 s 380R]
  • Section 380S – Additional allowance for relocation expenditure [TCA 1997 s 380S]
  • Section 380T – Allowance for machinery or plant [TCA 1997 s 380T]
  • Section 380U – Allowances in respect of certain buildings [TCA 1997 s 380U]
  • Section 380V – Improvement [TCA 1997 s 380V]
  • Section 380W – Supplementary provisions [TCA 1997 s 380W]
  • Section 380X – Restrictions on relief non-application of relief in certain cases [TCA 1997 s 380X]
▸ Part 12 – Principal provisions relating to loss relief, treatment of certain losses and capital allowances, and group relief (ss 381-429)
  • ▸ Chapter 1 – Income tax: loss relief (ss 381-390)
    • Section 381 – Right to repayment of tax by reference to losses [TCA 1997 s 381]
    • Section 381A – Restriction of loss relief in certain cases [TCA 1997 s 381A]
    • Section 381B – Restriction of loss relief - passive trades [TCA 1997 s 381B]
    • Section 381C – Restriction of loss relief - anti- avoidance [TCA 1997 s 381C]
    • Section 382 – Right to carry forward losses to future years [TCA 1997 s 382]
    • Section 383 – Relief under Case IV for losses [TCA 1997 s 383]
    • Section 384 – Relief under Case V for losses [TCA 1997 s 384]
    • Section 385 – Terminal loss [TCA 1997 s 385]
    • Section 386 – Determination of terminal loss [TCA 1997 s 386]
    • Section 387 – Calculation of amount of profits or gains for purposes of terminal loss [TCA 1997 s 387]
    • Section 388 – Meaning of "permanently discontinued" for purposes of terminal loss [TCA 1997 s 388]
    • Section 389 – Determination of claim for terminal loss [TCA 1997 s 389]
    • Section 390 – Amount of assessment made under section 238 to be allowed as a loss for certain purposes [TCA 1997 s 390]
  • ▸ Chapter 2 – Income tax: loss relief - treatment of capital allowances (ss 391-395)
    • Section 391 – Interpretation (Chapter 2) [TCA 1997 s 391]
    • Section 392 – Option to treat capital allowances as creating or augmenting a loss [TCA 1997 s 392]
    • Section 393 – Extent to which capital allowances to be taken into account for purposes of section 392 [TCA 1997 s 393]
    • Section 394 – Effect of giving relief under section 381 by reference to capital allowances [TCA 1997 s 394]
    • Section 395 – Relief affected by subsequent changes of law, etc [TCA 1997 s 395]
  • ▸ Chapter 2A – Income tax: Covid-19 loss relief (ss 395A-395C)
    • Section 395A – Right to carry-back losses sustained between 1 January 2020 and 31 December 2020 [TCA 1997 s 395A]
    • Section 395B – Interim claim for carry-back of relevant losses and relevant allowances [TCA 1997 s 395B]
    • Section 395C – Limitation of relief for relevant losses and allowances [TCA 1997 s 395C]
  • ▸ Chapter 3 – Corporation tax: loss relief (ss 396-401)
    • Section 396 – Relief for trading losses other than terminal losses [TCA 1997 s 396]
    • Section 396A – Relief for relevant trading losses [TCA 1997 s 396A]
    • Section 396B – Relief for certain trading losses on a value basis [TCA 1997 s 396B]
    • Section 396C – Relief from corporation tax for losses of participating institutions [TCA 1997 s 396C]
    • Section 396D – Accelerated loss relief for certain accounting periods [TCA 1997 s 396D]
    • Section 397 – Relief for terminal loss in a trade [TCA 1997 s 397]
    • Section 398 – Computation of losses attributable to exemption of income from certain securities [TCA 1997 s 398]
    • Section 399 – Losses in transactions from which income would be chargeable under Case IV or V of Schedule D [TCA 1997 s 399]
    • Section 400 – Company reconstructions without change of ownership [TCA 1997 s 400]
    • Section 401 – Change in ownership of company: disallowance of trading losses [TCA 1997 s 401]
  • ▸ Chapter 4 – Income tax and corporation tax: treatment of certain losses and certain capital allowances (ss 402-409E)
    • Section 402 – Foreign currency: tax treatment of capital allowances and trading losses of a company [TCA 1997 s 402]
    • Section 403 – Restriction on use of capital allowances for certain leased assets [TCA 1997 s 403]
    • Section 404 – Restriction on use of capital allowances for certain leased machinery or plant [TCA 1997 s 404]
    • Section 405 – Restriction on use of capital allowances on holiday cottages [TCA 1997 s 405]
    • Section 406 – Restriction on use of capital allowances on fixtures and fittings for furnished residential accommodation [TCA 1997 s 406]
    • Section 407 – Restriction on use of losses and capital allowances for qualifying shipping trade [TCA 1997 s 407]
    • Section 409 – Capital allowances: room ownership schemes [TCA 1997 s 409]
    • Section 409A – Income tax: restriction on use of capital allowances on certain industrial buildings and other premises [TCA 1997 s 409A]
    • Section 409B – Income tax: restriction on use of capital allowances on certain hotels, etc [TCA 1997 s 409B]
    • Section 409C – Income tax: restriction on use of losses on approved buildings [TCA 1997 s 409C]
    • Section 409D – Restriction of reliefs where individual is not actively participating in certain trades [TCA 1997 s 409D]
    • Section 409E – Income tax: ringfence on use of certain capital allowances on certain industrial buildings and other premises [TCA 1997 s 409E]
  • ▸ Chapter 4A – Termination of carry forward of certain losses (ss 409F-409H)
    • Section 409F – Interpretation and general (Chapter 4A) [TCA 1997 s 409F]
    • Section 409G – Termination of capital allowances [TCA 1997 s 409G]
    • Section 409H – Restriction on use of capital allowances [TCA 1997 s 409H]
  • ▸ Chapter 5 – Group relief (ss 410-429)
    • Section 410 – Group payments [TCA 1997 s 410]
    • Section 411 – Surrender of relief between members of groups and consortia [TCA 1997 s 411]
    • Section 412 – Qualification for entitlement to group relief [TCA 1997 s 412]
    • Section 413 – Profits or assets available for distribution [TCA 1997 s 413]
    • Section 414 – Meaning of "the profit distribution" [TCA 1997 s 414]
    • Section 415 – Meaning of "the notional winding up" [TCA 1997 s 415]
    • Section 416 – Limited right to profits or assets [TCA 1997 s 416]
    • Section 417 – Diminished share of profits or assets [TCA 1997 s 417]
    • Section 418 – Beneficial percentage [TCA 1997 s 418]
    • Section 419 – The relevant accounting period, etc [TCA 1997 s 419]
    • Section 420 – Losses, etc which may be surrendered by means of group relief [TCA 1997 s 420]
    • Section 420A – Group relief: relevant losses and charges [TCA 1997 s 420A]
    • Section 420B – Group relief: Relief for certain losses on a value basis [TCA 1997 s 420B]
    • Section 420C – Group relief: relief for certain losses of non-resident companies [TCA 1997 s 420C]
    • Section 421 – Relation of group relief to other relief [TCA 1997 s 421]
    • Section 422 – Corresponding accounting periods [TCA 1997 s 422]
    • Section 423 – Company joining or leaving group or consortium [TCA 1997 s 423]
    • Section 424 – Effect of arrangements for transfer of company to another group, etc [TCA 1997 s 424]
    • Section 425 – Leasing contracts: effect on claims for losses of company reconstructions [TCA 1997 s 425]
    • Section 426 – Partnerships involving companies: effect of arrangements for transferring relief [TCA 1997 s 426]
    • Section 427 – Information as to arrangements for transferring relief, etc [TCA 1997 s 427]
    • Section 428 – Exclusion of double allowances, etc [TCA 1997 s 428]
    • Section 429 – Claims and adjustments [TCA 1997 s 429]
▸ Part 13 – Close companies (ss 430-441)
  • ▸ Chapter 1 – Interpretation and general (ss 430-435)
    • Section 430 – Meaning of "close company" [TCA 1997 s 430]
    • Section 431 – Certain companies with quoted shares not to be close companies [TCA 1997 s 431]
    • Section 432 – Meaning of "associated company" and "control" [TCA 1997 s 432]
    • Section 433 – Meaning of "participator", "associate", "director" and "loan creditor" [TCA 1997 s 433]
    • Section 434 – Distributions to be taken into account and meaning of "distributable income", "investment income", "estate income", etc [TCA 1997 s 434]
    • Section 435 – Information [TCA 1997 s 435]
  • ▸ Chapter 2 – Additional matters to be treated as distributions, charges to tax in respect of certain loans and surcharges on certain undistributed income (ss 436-441)
    • Section 436 – Certain expenses for participators and associates [TCA 1997 s 436]
    • Section 436A – Certain settlements made by close companies [TCA 1997 s 436A]
    • Section 437 – Interest paid to directors and directors' associates [TCA 1997 s 437]
    • Section 438 – Loans to participators, etc [TCA 1997 s 438]
    • Section 438A – Extension of section 438 to loans by companies controlled by close companies [TCA 1997 s 438A]
    • Section 439 – Effect of release, etc of debt in respect of loan under section 438 [TCA 1997 s 439]
    • Section 440 – Surcharge on undistributed investment and estate income [TCA 1997 s 440]
    • Section 441 – Surcharge on undistributed income of service companies [TCA 1997 s 441]
▸ Part 14 – Taxation of companies engaged in manufacturing trades, certain trading operations carried on in Shannon Airport and certain trading operations carried on in the Custom House Docks Area (ss 442-457)
  • ▸ Chapter 1 – Interpretation and general (ss 442-447)
    • Section 442 – Interpretation (Part 14) [TCA 1997 s 442]
    • Section 443 – Meaning of "goods" [TCA 1997 s 443]
    • Section 444 – Exclusion of mining and construction operations [TCA 1997 s 444]
    • Section 445 – Certain trading operations carried on in Shannon Airport [TCA 1997 s 445]
    • Section 446 – Certain trading operations carried on in Custom House Docks Area [TCA 1997 s 446]
    • Section 447 – Appeals [TCA 1997 s 447]
  • ▸ Chapter 2 – Principal provisions (ss 446-457)
    • Section 448 – Relief from corporation tax [TCA 1997 s 448]
    • Section 449 – Credit for foreign tax not otherwise credited [TCA 1997 s 449]
    • Section 450 – Double taxation relief [TCA 1997 s 450]
    • Section 451 – Treatment of income and gains of certain trading operations carried on in Custom House Docks Area from investments held outside the State [TCA 1997 s 451]
    • Section 452 – Application of section 130 to certain interest [TCA 1997 s 452]
    • Section 452A – Application of section 130 of Principal Act to certain non-yearly interest [TCA 1997 s 452A]
    • Section 453 – Transactions between associated persons [TCA 1997 s 453]
    • Section 454 – Restriction of certain charges on income [TCA 1997 s 454]
    • Section 455 – Restriction of certain losses [TCA 1997 s 455]
    • Section 456 – Restriction of group relief [TCA 1997 s 456]
    • Section 457 – Application of section 448 where profits are charged to corporation tax at the reduced rate [TCA 1997 s 457]
▸ Part 15 – Personal allowances and reliefs and certain other income tax and corporation tax reliefs (ss 458-487C)
  • ▸ Chapter 1 – Personal allowances and reliefs (ss 458-480C)
    • Section 458 – Deductions allowed in ascertaining taxable income and provisions relating to reductions in tax [TCA 1997 s 458]
    • Section 459 – General provisions relating to allowances, deductions and reliefs [TCA 1997 s 459]
    • Section 460 – Rate of tax at which repayments are to be made [TCA 1997 s 460]
    • Section 461 – Basic personal tax credit [TCA 1997 s 461]
    • Section 461A – Additional tax credit for certain widowed persons [TCA 1997 s 461A]
    • Section 462 – One-parent family tax credit [TCA 1997 s 462]
    • Section 462A – Additional allowance for widowed parents and other single parents [TCA 1997 s 462A]
    • Section 462B – Single person child carer credit [TCA 1997 s 462B]
    • Section 463 – Widowed parent tax credit [TCA 1997 s 463]
    • Section 464 – Age tax credit [TCA 1997 s 464]
    • Section 465 – Incapacitated child tax credit [TCA 1997 s 465]
    • Section 466 – Dependent relative tax credit [TCA 1997 s 466]
    • Section 466A – Home carer tax credit [TCA 1997 s 466A]
    • Section 467 – Employed person taking care of incapacitated individual [TCA 1997 s 467]
    • Section 468 – Blind person's tax credit [TCA 1997 s 468]
    • Section 469 – Relief for health expenses [TCA 1997 s 469]
    • Section 470 – Relief for insurance against expenses of illness (medical insurance) [TCA 1997 s 470]
    • Section 470A – Relief for premiums under qualifying long-term care policies [TCA 1997 s 470A]
    • Section 470B – Age-related relief for health insurance premiums [TCA 1997 s 470B]
    • Section 471 – Relief for contributions to permanent health benefit schemes [TCA 1997 s 471]
    • Section 472 – Employee tax credit [TCA 1997 s 472]
    • Section 472A – Relief for the long-term unemployed [TCA 1997 s 472A]
    • Section 472AA – Relief for long-term unemployed starting a business [TCA 1997 s 472AA]
    • Section 472AB – Earned income tax credit [TCA 1997 s 472AB]
    • Section 472B – Seafarer allowance, etc [TCA 1997 s 472B]
    • Section 472BA – Fisher tax credit [TCA 1997 s 472BA]
    • Section 472BB – Sea-going naval personnel credit [TCA 1997 s 472BB]
    • Section 472C – Relief for trade union subscriptions [TCA 1997 s 472C]
    • Section 472D – Relief for key employees engaged in research and development activities [TCA 1997 s 472D]
    • Section 473 – Allowance for rent paid by certain tenants [TCA 1997 s 473]
    • Section 473A – Relief for fees paid for third level education, etc [TCA 1997 s 473A]
    • Section 473B – Rent tax credit [TCA 1997 s 473B]
    • Section 473C – Mortgage interest tax relief [TCA 1997 s 473C]
    • Section 474 – Relief for fees paid to private colleges for full-time third level education [TCA 1997 s 474]
    • Section 474A – Relief for fees paid to publicly funded colleges in the European Union for full-time third level education [TCA 1997 s 474A]
    • Section 475 – Relief for fees paid for part-time third level education [TCA 1997 s 475]
    • Section 475A – Relief for postgraduate fees [TCA 1997 s 475A]
    • Section 476 – Relief for fees paid for training courses [TCA 1997 s 476]
    • Section 477 – Relief for service charges [TCA 1997 s 477]
    • Section 477A – Relief for energy efficient works [TCA 1997 s 477A]
    • Section 477B – Home renovation incentive [TCA 1997 s 477B]
    • Section 477C – Help to Buy [TCA 1997 s 477C]
    • Section 478 – Relief for payments made by certain persons in respect of alarm systems [TCA 1997 s 478]
    • Section 478A – Stay and spend tax credit [TCA 1997 s 478A]
    • Section 479 – Relief for new shares purchased on issue by employees [TCA 1997 s 479]
    • Section 480 – Relief for certain sums chargeable under Schedule E [TCA 1997 s 480]
    • Section 480A – Relief on retirement for certain income of certain sportspersons [TCA 1997 s 480A]
    • Section 480B – Relief arising in special circumstances (week 53 tax credits) [TCA 1997 s 480B]
    • Section 480C – Residential premises rental income relief [TCA 1997 s 480C]
  • ▸ Chapter 2 – Income tax and corporation tax: reliefs applicable to both (ss 481-485B)
    • Section 481 – Relief for investment in films [TCA 1997 s 481]
    • Section 481A – Relief for investment in digital games [TCA 1997 s 481A]
    • Section 482 – Relief for expenditure on significant buildings and gardens [TCA 1997 s 482]
    • Section 483 – Relief for certain gifts [TCA 1997 s 483]
    • Section 484 – Objectives of section 485, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions’ operation [TCA 1997 s 484]
    • Section 485 – Covid Restrictions Support Scheme - CRSS [TCA 1997 s 485]
    • Section 485A – Business Resumption Support Scheme - BRSS [TCA 1997 s 485A]
    • Section 485B – Relief for gifts to the Scientific and Technological (Education) Investment Fund [TCA 1997 s 485B]
  • ▸ Chapter 2A – Limitation on amount of certain high income individuals (ss 485C-485G)
    • Section 485C – Interpretation (Chapter 2A) [TCA 1997 s 485C]
    • Section 485D – Application (Chapter 2A) [TCA 1997 s 485D]
    • Section 485E – Recalculation of taxable income for purposes of limiting reliefs (high earner restriction) [TCA 1997 s 485E]
    • Section 485F – Carry forward of excess relief [TCA 1997 s 485F]
    • Section 485FA – Adaptation of provisions relating to taxation of married persons [TCA 1997 s 485FA]
    • Section 485FB – Requirement to provide estimates and information [TCA 1997 s 485FB]
    • Section 485G – Miscellaneous (Chapter 2A) [TCA 1997 s 485G]
  • ▸ Chapter 3 – Corporation tax reliefs (ss 486-487)
    • Section 486 – Corporation tax: relief for gifts to First Step [TCA 1997 s 486]
    • Section 486A – Corporate donations to eligible charities [TCA 1997 s 486A]
    • Section 486B – Relief for investment in renewable energy generation [TCA 1997 s 486B]
    • Section 486C – Relief from tax for certain start-up companies [TCA 1997 s 486C]
    • Section 487 – Corporation tax: credit for bank levy [TCA 1997 s 487]
    • Section 487A – Tax credit for expenditure on unscripted production [TCA 1997 s 487]
▸ Part 16 – Relief for investment in corporate trades (ss 488-508Z)
  • ▸ Chapter 1 – Interpretation (Part 16) (ss 488)
    • Section 488 – Interpretation (Part 16) [TCA 1997 s 488]
  • ▸ Chapter 2 – Qualifying companies (ss 489-492)
    • Section 489 – Interpretation [TCA 1997 s 489]
    • Section 490 – Qualifying companies [TCA 1997 s 490]
    • Section 491 – Qualifying companies [TCA 1997 s 491] (supplemental)
    • Section 492 – Qualifying subsidiaries [TCA 1997 s 492]
  • ▸ Chapter 3 – Qualifying investments (ss 493-499)
    • Section 493 – Interpretation (Chapter 3) [TCA 1997 s 493]
    • Section 494 – Eligible shares [TCA 1997 s 494]
    • Section 495 – Anti-avoidance eligible shares [TCA 1997 s 495]
    • Section 496 – Qualifying investment (company perspective) [TCA 1997 s 496]
    • Section 497 – Limits on amounts a qualifying company can raise [TCA 1997 s 497]
    • Section 498 – Qualifying investment (investor perspective) [TCA 1997 s 498]
    • Section 499 – Anti-avoidance: qualifying investment (investor perspective) [TCA 1997 s 499]
  • ▸ Chapter 4 – Employment investment incentive - EIIS (ss 500-503)
    • Section 500 – Qualifying investors [TCA 1997 s 500]
    • Section 501 – Anti avoidance: qualifying investors [TCA 1997 s 501]
    • Section 502 – The relief (Chapter 4) [TCA 1997 s 502]
    • Section 503 – The relief: start-up capital incentive [TCA 1997 s 503]
  • ▸ Chapter 5 – Start-up relief for entrepreneurs (SURE) (ss 504-507)
    • Section 504 – Interpretation (Chapter 5) [TCA 1997 s 504]
    • Section 505 – Specified individuals [TCA 1997 s 505]
    • Section 506 – Anti-avoidance: qualifying company [TCA 1997 s 506] (SURE)
    • Section 507 – The relief (Chapter 5) [TCA 1997 s 507]
  • ▸ Chapter 6 – Administrative requirements and reporting obligations (ss 508-508G)
    • Section 508 – Carry forward of unused relief [TCA 1997 s 508]
    • Section 508A – Statement of qualification by qualifying company [TCA 1997 s 508A]
    • Section 508B – Statement of qualification (second stage relief) by qualifying company [TCA 1997 s 508B]
    • Section 508C – Statement of qualification (SURE) by qualifying company [TCA 1997 s 508C]
    • Section 508D – Confirmation of compliance with certain conditions [TCA 1997 s 508D]
    • Section 508E – Reporting of relief by qualifying companies [TCA 1997 s 508E]
    • Section 508F – Claims for relief by qualifying investors [TCA 1997 s 508F]
    • Section 508G – Claims for relief by specified individuals [TCA 1997 s 508G]
  • ▸ Chapter 7 – Investment funds (ss 508H-508J)
    • Section 508H – Authorised officers [TCA 1997 s 508H]
    • Section 508I – Designated investment funds [TCA 1997 s 508I]
    • Section 508IA – Qualifying investment funds [TCA 1997 s 508IA]
    • Section 508J – Relief for investment through designated investment funds [TCA 1997 s 508J]
  • ▸ Chapter 8 – Capital gains tax implications (s 508K)
    • Section 508K – Capital gains tax [TCA 1997 s 508K]
  • ▸ Chapter 9 – Anti-avoidance (s 508L)
    • Section 508L – Prevention of misuse [TCA 1997 s 508L]
  • ▸ Chapter 10 – Clawback events (ss 508M-508S)
    • Section 508M – Disposals of shares [TCA 1997 s 508M]
    • Section 508N – Anti-avoidance: disposals of shares [TCA 1997 s 508N]
    • Section 508O – Anti-avoidance: disposals of a qualifying subsidiary [TCA 1997 s 508O]
    • Section 508P – Anti-avoidance: qualifying investor receiving value from the company [TCA 1997 508P]
    • Section 508Q – Qualification to section 508P for specified persons [TCA 1997 508Q]
    • Section 508R – Value received by persons other than qualifying investors [TCA 1997 508R]
    • Section 508S – Failure to commence a relevant employment (relief under section 508G) [TCA 1997 s 508S]
  • ▸ Chapter 11 – Withdrawing relief (ss 508T-508Z)
    • Section 508T – Withdrawing relief – general [TCA 1997 s 508T]
    • Section 508U – Assessments for withdrawing relief claimed under Chapter 4 - company [TCA 1997 s 508U]
    • Section 508V – Assessments for withdrawing relief claimed under Chapter 4 - investor [TCA 1997 s 508V]
    • Section 508W – Assessments for withdrawing relief under Chapter 5 [TCA 1997 s 508W]
    • Section 508X – Treatment of statement of qualification as a return [TCA 1997 s 508X]
    • Section 508Y – Information [TCA 1997 s 508Y]
  • ▸ Chapter 12 – Application of this Part (s 508Z)
    • Section 508Z – Disposals of shares [TCA 1997 s 508Z]
▸ Part 17 – Profit sharing schemes and employee share ownership trusts (ss 509-519D)
  • ▸ Chapter 1 – Profit sharing schemes (ss 509-518)
    • Section 509 – Interpretation (Chapter 1) [TCA 1997 s 509]
    • Section 510 – Approved profit sharing schemes: appropriated shares [TCA 1997 s 510]
    • Section 511 – The period of retention, release date and appropriate percentage [TCA 1997 s 511]
    • Section 511A – Shares acquired from an employee share ownership trust - ESOT [TCA 1997 s 511A]
    • Section 512 – Disposals of scheme shares [TCA 1997 s 512]
    • Section 513 – Capital receipts in respect of scheme shares [TCA 1997 s 513]
    • Section 514 – Company reconstructions, amalgamations, etc [TCA 1997 s 514]
    • Section 515 – Excess or unauthorised shares [TCA 1997 s 515]
    • Section 516 – Assessment of trustees in respect of sums received [TCA 1997 s 516]
    • Section 517 – Payments to trustees of approved profit sharing scheme [TCA 1997 s 517]
    • Section 518 – Costs of establishing profit sharing schemes [TCA 1997 s 518]
  • ▸ Chapter 2 – Employee share ownership trusts (ss 519)
    • Section 519 – Employee share ownership trusts - ESOT [TCA 1997 s 519]
  • ▸ Chapter 3 – Savings-related share option schemes (ss 519A-519C)
    • Section 519A – Approved savings-related share option schemes [TCA 1997 s 519A]
    • Section 519B – Costs of establishing savings-related share option schemes [TCA 1997 s 519B]
    • Section 519C – Interests, etc under certified contractual savings schemes [TCA 1997 s 519C]
  • ▸ Chapter 4 – Approved share option schemes (ss 519D)
    • Section 519D – Approved share option schemes [TCA 1997 s 519D]
▸ Part 18 – Payments in respect of professional services by certain persons and payments to subcontractors in certain industries (ss 520-531)
  • ▸ Chapter 1 – Payments in respect of professional services by certain persons (ss 520-529A)
    • Section 520 – Interpretation (Chapter 1) [TCA 1997 s 520]
    • Section 521 – Accountable persons [TCA 1997 s 521]
    • Section 522 – Obligation on authorised insurers [TCA 1997 s 522]
    • Section 523 – Deduction of tax from relevant payments [TCA 1997 s 523]
    • Section 524 – Identification of specified persons and submission of payment notifications [TCA 1997 s 524]
    • Section 525 – Returns and collection of appropriate tax [TCA 1997 s 525]
    • Section 526 – Credit for appropriate tax borne [TCA 1997 s 526]
    • Section 527 – Interim refunds of appropriate tax [TCA 1997 s 527]
    • Section 528 – Apportionment of credits or interim refunds of appropriate tax [TCA 1997 s 528]
    • Section 529 – Limitation on credits or interim refunds of appropriate tax [TCA 1997 s 529]
    • Section 529A – Partnerships [TCA 1997 s 529A]
  • ▸ Chapter 1A – Payments in respect of non-resident artistes by companies qualifying for relief for investment in films (ss 529B-529M)
    • Section 529B – Interpretation [TCA 1997 s 529B]
    • Section 529C – Deduction of tax from relevant payments [TCA 1997 s 529C]
    • Section 529D – Identification of, and issue of documents to, specified persons [TCA 1997 s 529D]
    • Section 529E – Returns by qualifying company [TCA 1997 s 529E]
    • Section 529F – Payment of tax by qualifying company [TCA 1997 s 529F]
    • Section 529G – Assessment by Revenue officer [TCA 1997 s 529G]
    • Section 529H – Interest on late payment of appropriate tax [TCA 1997 s 529H]
    • Section 529I – Repayment of appropriate tax [TCA 1997 s 529I]
    • Section 529J – Obligation on specified person [TCA 1997 s 529J]
    • Section 529K – Record keeping and inspection of records [TCA 1997 s 529K]
    • Section 529L – Civil penalties [TCA 1997 s 529L]
    • Section 529M – Miscellaneous [TCA 1997 s 529M]
  • ▸ Chapter 2 – Payments to subcontractors in certain industries (ss 530-531)
    • Section 530 – Interpretation (Chapter 2) [TCA 1997 s 530]
    • Section 530A – Principal to whom relevant contracts tax applies [TCA 1997 s 530A]
    • Section 530B – Notification of contract by principal [TCA 1997 s 530B]
    • Section 530C – Notification of relevant payment by principal [TCA 1997 s 530C]
    • Section 530D – Deduction authorisation [TCA 1997 s 530D]
    • Section 530E – Rates of tax [TCA 1997 s 530E]
    • Section 530F – Obligation on principals to deduct tax [TCA 1997 s 530F]
    • Section 530G – Zero rate subcontractor [TCA 1997 s 530G]
    • Section 530H – Standard rate subcontractor [TCA 1997 s 530H]
    • Section 530I – Determination of rates [TCA 1997 s 530I]
    • Section 530J – Register of principals [TCA 1997 s 530J]
    • Section 530K – Return by principal [TCA 1997 s 530K]
    • Section 530L – Payment of tax by principal [TCA 1997 s 530L]
    • Section 530M – Late returns and amendments [TCA 1997 s 530M]
    • Section 530N – Assessment by Revenue officer [TCA 1997 s 530N]
    • Section 530O – Computation of subcontractor's profit [TCA 1997 s 530O]
    • Section 530P – Treatment of deducted tax [TCA 1997 s 530P]
    • Section 530Q – Interest [TCA 1997 s 530Q]
    • Section 530R – Partnerships [TCA 1997 s 530R]
    • Section 530S – Record keeping [TCA 1997 s 530S]
    • Section 530T – Inspection of records [TCA 1997 s 530T]
    • Section 530U – Civil penalties [TCA 1997 s 530U]
    • Section 530V – Miscellaneous [TCA 1997 s 530V]
▸ Part 18A – Income levy (ss 531A-531NA)
  • Section 531A – Definitions (Part 18A) [TCA 1997 s 531A]
  • Section 531B – Charge to income levy [TCA 1997 s 531B]
  • Section 531C – Rate of charge [TCA 1997 s 531C]
  • Section 531D – Deduction and payment of income levy on relevant emoluments [TCA 1997 s 531D]
  • Section 531E – Record keeping [TCA 1997 s 531E]
  • Section 531F – Power of inspection [TCA 1997 s 531F]
  • Section 531G – Estimation of income levy due for income tax months and for year [TCA 1997 s 531G]
  • Section 531H – Assessment, collection, payment and recovery of income levy on aggregate income for the year of assessment [TCA 1997 s 531H]
  • Section 531I – Married couples [TCA 1997 s 531I]
  • Section 531J – False statements [TCA 1997 s 531J]
  • Section 531K – Repayments [TCA 1997 s 531K]
  • Section 531L – Restriction on deduction [TCA 1997 s 531L]
  • Section 531M – Application of provisions relating to income tax [TCA 1997 s 531M]
  • Section 531N – Care and management [TCA 1997 s 531N]
  • Section 531NA – Cessation of charge to income levy [TCA 1997 s 531NA]
▸ Part 18B – Parking levy In urban areas (ss 531O-531Z)
  • Section 531O – Interpretation (Part 18B) [TCA 1997 s 531O]
  • Section 531P – Urban areas to which parking levy applies and making of orders by the Minister [TCA 1997 s 531P]
  • Section 531Q – Entitlement to use a parking space [TCA 1997 s 531Q]
  • Section 531R – Provision of parking space by employer [TCA 1997 s 531R]
  • Section 531S – Exemption for certain persons [TCA 1997 s 531S]
  • Section 531T – Charge to parking levy [TCA 1997 s 531T]
  • Section 531U – Rate of charge to parking levy [TCA 1997 s 531U]
  • Section 531V – Deduction of levy by employer [TCA 1997 s 531V]
  • Section 531W – No relief for any payment in relation to parking levy [TCA 1997 s 531W]
  • Section 531X – Records and regulations [TCA 1997 s 531X]
  • Section 531Y – Payment, collection and recovery [TCA 1997 s 531Y]
  • Section 531Z – Penalties [TCA 1997 s 531Z]
▸ Part 18C – Domicile levy (ss 531AA-531AK)
  • Section 531AA – Interpretation (Part 18C) [TCA 1997 s 531AA]
  • Section 531AB – Charge to domicile levy [TCA 1997 s 531AB]
  • Section 531AC – Credit for income tax paid [TCA 1997 s 531AC]
  • Section 531AD – Valuation procedures [TCA 1997 s 531AD]
  • Section 531AE – Appeals regarding value of real property [TCA 1997 s 531AE]
  • Section 531AF – Delivery of returns [TCA 1997 s 531AF]
  • Section 531AG – Opinion of Revenue Commissioners [TCA 1997 s 531AG]
  • Section 531AH – Making and amending of assessments by Revenue Commissioners [TCA 1997 s 531AH]
  • Section 531AI – Right of Revenue Commissioners to make enquiries and amend assessments [TCA 1997 s 531AI]
  • Section 531AJ – Application of provisions relating to income tax [TCA 1997 s 531AJ]
  • Section 531AK – Care and management [TCA 1997 s 531AK]
▸ Part 18D – Universal social charge (ss 531AL-531AAF)
  • Section 531AL – Definitions (Part 18D) [TCA 1997 s 531AL]
  • Section 531AM – Charge to universal social charge - USC [TCA 1997 s 531AM]
  • Section 531AN – Rate of charge [TCA 1997 s 531AN]
  • Section 531AO – Deduction and payment of universal social charge on relevant emoluments [TCA 1997 s 531AO]
  • Section 531AOA – Return by employer (TCA 1997 s 531AOA)
  • Section 531AP – Record keeping [TCA 1997 s 531AP]
  • Section 531AQ – Power of inspection [TCA 1997 s 531AQ]
  • Section 531AR – Estimation of universal social charge due [TCA 1997 s 531AR]
  • Section 531AS – Universal social charge payable by chargeable persons (within the meaning of Part 41) [TCA 1997 s 531AS]
  • Section 531AT – Universal social charge payable by persons other than chargeable persons (within the meaning of Part 41) [TCA 1997 s 531AT]
  • Section 531AU – Capital allowances and losses [TCA 1997 s 531AU]
  • Section 531AUA – Universal social charge and approved profit sharing schemes [TCA 1997 s 531AUA]
  • Section 531AV – Married couples [TCA 1997 s 531AV]
  • Section 531AW – Repayments [TCA 1997 s 531AW]
  • Section 531AX – Restriction on deduction [TCA 1997 s 531AX]
  • Section 531AY – Recovery of unpaid universal social charge [TCA 1997 s 531AY]
  • Section 531AZ – Repayments of, and recovery of unpaid, income levy [TCA 1997 s 531AZ]
  • Section 531AAA – Application of provisions relating to income tax [TCA 1997 s 531AAA]
  • Section 531AAB – Regulations [TCA 1997 s 531AAB]
  • Section 531AAC – Care and management [TCA 1997 s 531AAC]
  • Section 531AAD – Excess bank remuneration charge [TCA 1997 s 531AAD]
  • Section 531AAE – Property relief surcharge [TCA 1997 s 531AAE]
  • Section 531AAF – Delegation of functions and discharge of functions by electronic means [TCA 1997 s 531AAF]
▸ Part 18E – Defective concrete products levy (ss (531AAG-531AAQ)
  • Section 531AAG – Interpretation (Part 18E) [TCA 1997 s 531AAG]
  • Section 531AAH – Charging of defective concrete products levy [TCA 1997 s 531AAH]
  • Section 531AAI – Amount of defective concrete products levy [TCA 1997 s 531AAI]
  • Section 531AAJ – Obligation to register [TCA 1997 s 531AAJ]
  • Section 531AAJA – First supply of ready to pour concrete to specified person [TCA 1997 s 531AAJA]
  • Section 531AAJB – Repayment of defective concrete products levy [TCA 1997 s 531AAJB]
  • Section 531AAK – Returns and payments by chargeable persons [TCA 1997 s 531AAK]
  • Section 531AAL – Assessments, enquiries and appeals [TCA 1997 s 531AAL]
  • Section 531AAM – Interest on overdue defective concrete products levy [TCA 1997 s 531AAM]
  • Section 531AAN – Obligation to keep certain records [TCA 1997 s 531AAN]
  • Section 531AAO – Care and management of defective concrete products levy [TCA 1997 s 531AAO]
  • Section 531AAP – Valuation procedures [TCA 1997 s 531AAP]
  • Section 531AAQ – Application of Part 18E [TCA 1997 s 531AAQ]
▸ Part 19 – Principal provisions relating to taxation of chargeable gains (ss 532-613A)
  • ▸ Chapter 1 – Assets and acquisitions and disposals of assets (ss 532-543)
    • Section 532 – Assets [TCA 1997 s 532]
    • Section 533 – Location of assets [TCA 1997 s 533]
    • Section 534 – Disposals of assets [TCA 1997 s 534]
    • Section 535 – Disposals where capital sums derived from assets [TCA 1997 s 535]
    • Section 536 – Capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases [TCA 1997 s 536]
    • Section 537 – Mortgages and charges not to be treated as disposals [TCA 1997 s 537]
    • Section 538 – Disposals where assets lost or destroyed or become of negligible value [TCA 1997 s 538]
    • Section 539 – Disposals in cases of hire purchase and similar transactions [TCA 1997 s 539]
    • Section 540 – Options and forfeited deposits [TCA 1997 s 540]
    • Section 540A – Disposal of certain emissions allowances [TCA 1997 s 540A]
    • Section 541 – Debts [TCA 1997 s 541]
    • Section 541A – Treatment of debts on a change in currency [TCA 1997 s 541A]
    • Section 541B – Restrictive covenants [TCA 1997 s 541B]
    • Section 541C – Tax treatment of certain venture fund managers [TCA 1997 s 541C]
    • Section 542 – Time of disposal and acquisition [TCA 1997 s 542]
    • Section 543 – Transfers of value derived from assets [TCA 1997 s 543]
  • ▸ Chapter 2 – Computation of chargeable gains and allowable losses (ss 544-566)
    • Section 544 – Interpretation and general (Chapter 2) [TCA 1997 s 544]
    • Section 545 – Chargeable gains [TCA 1997 s 545]
    • Section 545A – Share disposals and central securities depositories [TCA 1997 s 545A]
    • Section 546 – Allowable losses [TCA 1997 s 546]
    • Section 546A – Restrictions on allowable losses [TCA 1997 s 546A]
    • Section 547 – Disposals and acquisitions treated as made at market value [TCA 1997 s 547]
    • Section 548 – Valuation of assets [TCA 1997 s 548]
    • Section 549 – Transactions between connected persons [TCA 1997 s 549]
    • Section 550 – Assets disposed of in series of transactions [TCA 1997 s 550]
    • Section 551 – Exclusion from consideration for disposals of sums chargeable to income tax [TCA 1997 s 551]
    • Section 552 – Acquisition, enhancement and disposal costs [TCA 1997 s 552]
    • Section 553 – Interest charged to capital [TCA 1997 s 553]
    • Section 554 – Exclusion of expenditure by reference to income tax [TCA 1997 s 554]
    • Section 555 – Restriction of losses by reference to capital allowances and renewals allowances [TCA 1997 s 555]
    • Section 556 – Adjustment of allowable expenditure by reference to consumer price index [TCA 1997 s 556]
    • Section 557 – Part disposals [TCA 1997 s 557]
    • Section 558 – Part disposals before 6th day of April, 1978 [TCA 1997 s 558]
    • Section 559 – Assets derived from other assets [TCA 1997 s 559]
    • Section 560 – Wasting assets [TCA 1997 s 560]
    • Section 561 – Wasting assets qualifying for capital allowances [TCA 1997 s 561]
    • Section 562 – Contingent liabilities [TCA 1997 s 562]
    • Section 563 – Consideration due after time of disposal [TCA 1997 s 563]
    • Section 564 – Woodlands [TCA 1997 s 564]
    • Section 565 – Expenditure reimbursed out of public money [TCA 1997 s 565]
    • Section 566 – Leases [TCA 1997 s 566]
  • ▸ Chapter 3 – Assets held in a fiduciary or representative capacity, inheritances and settlements (ss 567-579F)
    • Section 567 – Nominees, bare trustees and agents [TCA 1997 s 567]
    • Section 568 – Liability of trustees, etc. [TCA 1997 s 568]
    • Section 569 – Assets of insolvent person [TCA 1997 s 569]
    • Section 570 – Company in liquidation [TCA 1997 s 570]
    • Section 571 – Chargeable gains accruing on disposals by liquidators and certain other persons [TCA 1997 s 571]
    • Section 572 – Funds in court [TCA 1997 s 572]
    • Section 573 – Death [TCA 1997 s 573]
    • Section 574 – Trustees of settlement [TCA 1997 s 574]
    • Section 575 – Gifts in settlement [TCA 1997 s 575]
    • Section 576 – Person becoming absolutely entitled to settled property [TCA 1997 s 576]
    • Section 577 – Termination of life interest on death of person entitled [TCA 1997 s 577]
    • Section 577A – Relinquishing of a life interest by the person entitled [TCA 1997 s 577A]
    • Section 578 – Death of annuitant [TCA 1997 s 578]
    • Section 579 – Non-resident trusts [TCA 1997 s 579]
    • Section 579A – Attribution of gains to beneficiaries [TCA 1997 s 579A]
    • Section 579B – Trustees ceasing to be resident in the State [TCA 1997 s 579B]
    • Section 579C – Death of trustee: special rules [TCA 1997 s 579C]
    • Section 579D – Past trustees: liability for tax [TCA 1997 s 579D]
    • Section 579E – Trustees ceasing to be liable to Irish tax [TCA 1997 s 579E]
    • Section 579F – Migrant settlements [TCA 1997 s 579F]
  • ▸ Chapter 4 – Shares and securities (ss 580-592)
    • Section 580 – Shares, securities, etc: identification [TCA 1997 s 580]
    • Section 581 – Disposals of shares or securities within 4 weeks of acquisition [TCA 1997 s 581]
    • Section 582 – Calls on shares [TCA 1997 s 582]
    • Section 583 – Capital distributions by companies [TCA 1997 s 583]
    • Section 584 – Reorganisation or reduction of share capital [TCA 1997 s 584]
    • Section 585 – Conversion of securities [TCA 1997 s 585]
    • Section 586 – Company amalgamations by exchange of shares [TCA 1997 s 586]
    • Section 587 – Company reconstructions and amalgamations [TCA 1997 s 587]
    • Section 588 – Demutualisation of assurance companies [TCA 1997 s 588]
    • Section 589 – Shares in close company transferring assets at undervalue [TCA 1997 s 589]
    • Section 590 – Attribution to participators of chargeable gains accruing to non-resident company [TCA 1997 s 590]
    • Section 591 – Relief for individuals on certain reinvestment [TCA 1997 s 591]
    • Section 591A – Dividends paid in connection with disposals of shares or securities [TCA 1997 s 591A]
    • Section 592 – Reduced rate of capital gains tax on certain disposals of shares by individuals [TCA 1997 s 592]
  • ▸ Chapter 5 – Life assurance and deferred annuities (ss 593-595)
    • Section 593 – Life assurance and deferred annuities [TCA 1997 s 593]
    • Section 594 – Foreign life assurance and deferred annuities: taxation and returns [TCA 1997 s 594]
    • Section 595 – Life assurance policy or deferred annuity contract entered into or acquired by company [TCA 1997 s 595]
  • ▸ Chapter 6 – Transfers of business assets (ss 596-600A)
    • Section 596 – Appropriations to and from stock in trade [TCA 1997 s 596]
    • Section 597 – Replacement of business and other assets [TCA 1997 s 597]
    • Section 597A – Entrepreneur relief [TCA 1997 s 597A]
    • Section 597AA – Revised entrepreneur relief [TCA 1997 s 597AA]
    • Section 598 – Disposals of business or farm on "retirement" (retirement relief) [TCA 1997 s 598]
    • Section 598A – Relief on dissolution of farming partnerships [TCA 1997 s 598A]
    • Section 599 – Disposals within family of business or farm [TCA 1997 s 599]
    • Section 600 – Transfer of business to company [TCA 1997 s 600]
    • Section 600A – Replacement of qualifying premises [TCA 1997 s 600A]
  • ▸ Chapter 6A – Relief for investment in innovative enterprises (ss 600B-600S)
    • Section 600B – Interpretation [TCA 1997 s 600B]
    • Section 600C – Qualifying company [TCA 1997 s 600C]
    • Section 600D – Qualifying subsidiary [TCA 1997 s 600D]
    • Section 600E – Qualifying investment (company perspective) [TCA 1997 s 600E]
    • Section 600F – Certificates of qualification [TCA 1997 s 600F]
    • Section 600G – Subscription for shares [TCA 1997 s 600G]
    • Section 600H – Qualifying investor [TCA 1997 s 600H]
    • Section 600I – Anti-avoidance: qualifying investor [TCA 1997 s 600I]
    • Section 600J – Qualifying investment (investor perspective) [TCA 1997 s 600J]
    • Section 600K – Anti-avoidance: qualifying investment [TCA 1997 s 600K] (shares)
    • Section 600L – Anti-avoidance: qualifying investment (investor perspective) [TCA 1997 s 600L]
    • Section 600M – Relief [TCA 1997 s 600M]
    • Section 600N – Qualifying partnership [TCA 1997 s 600N]
    • Section 600O – Interaction of relief with other provisions of this Act [TCA 1997 s 600O]
    • Section 600P – Failure to comply with requirements of this Chapter [TCA 1997 s 600P]
    • Section 600Q – Powers [TCA 1997 s 600Q]
    • Section 600R – Application of this Chapter [TCA 1997 s 600R]
    • Section 600S – Reporting of relief by qualifying companies [TCA 1997 s 600S]
  • ▸ Chapter 7 – Other reliefs and exemptions (ss 601-613A)
    • Section 601 – Annual exempt amount [TCA 1997 s 601]
    • Section 602 – Chattel exemption [TCA 1997 s 602]
    • Section 603 – Wasting chattels [TCA 1997 s 603]
    • Section 603A – Disposal of site to child [TCA 1997 s 603A]
    • Section 604 – Disposals of principal private residence [TCA 1997 s 604]
    • Section 604A – Relief for certain disposals of land or buildings [TCA 1997 s 604A]
    • Section 604B – Relief for farm restructuring [TCA 1997 s 604B]
    • Section 604C – Exemption of certain payment entitlements [TCA 1997 s 604C]
    • Section 605 – Disposals to authority possessing compulsory purchase powers [TCA 1997 s 605]
    • Section 606 – Disposals of work of art, etc, loaned for public display [TCA 1997 s 606]
    • Section 607 – Government and certain other securities [TCA 1997 s 607]
    • Section 608 – Superannuation funds [TCA 1997 s 608]
    • Section 609 – Charities [TCA 1997 s 609]
    • Section 610 – Other bodies [TCA 1997 s 610]
    • Section 610A – Exemption for proceeds of disposal by sports bodies [TCA 1997 s 610A]
    • Section 611 – Disposals to State, public bodies and charities [TCA 1997 s 611]
    • Section 611A – Treatment of certain disposals made by The Pharmaceutical Society of Ireland [TCA 1997 s 611A]
    • Section 612 – Scheme for retirement of farmers [TCA 1997 s 612]
    • Section 613 – Miscellaneous exemptions for certain kinds of property [TCA 1997 s 613]
    • Section 613A – Supplementary provisions [TCA 1997 s 613A]
▸ Part 20 – Companies' chargeable gains (ss 614-629C)
  • ▸ Chapter 1 – General (ss 614-626C)
    • Section 614 – Capital distribution derived from chargeable gain of company: recovery of tax from shareholder [TCA 1997 s 614]
    • Section 615 – Company reconstruction or amalgamation: transfer of assets [TCA 1997 s 615]
    • Section 616 – Groups of companies: interpretation [TCA 1997 s 616]
    • Section 617 – Transfers of assets, other than trading stock, within group [TCA 1997 s 617]
    • Section 617A – Transfers arising from certain mergers under Companies Act 2014 [TCA 1997 s 617A]
    • Section 618 – Transfers of trading stock within group [TCA 1997 s 618]
    • Section 619 – Disposals or acquisitions outside group [TCA 1997 s 619]
    • Section 620 – Replacement of business assets by members of group [TCA 1997 s 620]
    • Section 620A – Deemed disposal in certain circumstances [TCA 1997 s 620A]
    • Section 621 – Depreciatory transactions in group [TCA 1997 s 621]
    • Section 622 – Dividend stripping [TCA 1997 s 622]
    • Section 623 – Company ceasing to be member of group [TCA 1997 s 623]
    • Section 623A – Transitional provisions in respect of section 623 [TCA 1997 s 623A]
    • Section 624 – Exemption from charge under section 623 in case of certain mergers [TCA 1997 s 624]
    • Section 625 – Shares in subsidiary member of group [TCA 1997 s 625]
    • Section 625A – Transitional provisions in respect of section 625 [TCA 1997 s 625A]
    • Section 626 – Tax on company recoverable from other members of group [TCA 1997 s 626]
    • Section 626A – Restriction on set-offs of pre-entry losses [TCA 1997 s 626A]
    • Section 626B – Exemption from tax in the case of gains on certain disposals of shares [TCA 1997 s 626B]
    • Section 626C – Treatment of assets related to shares [TCA 1997 s 626C]
  • ▸ Chapter 2 – Provisions relating to exit tax, etc (ss 627-629C)
    • Section 627 – Charge to exit tax [TCA 1997 s 627]
    • Section 628 – Value of certain assets to be accepted for purposes of Capital Gains Tax Acts [TCA 1997 s 628]
    • Section 628A – Deferral of exit tax [TCA 1997 s 628A]
    • Section 629 – Deferral of exit tax [TCA 1997 s 629]
    • Section 629A – Tax on non-resident company recoverable from another member of group or from controlling director [TCA 1997 s 629A]
    • Section 629B – Transitional provision (power to serve notice under former section 629 not affected) [TCA 1997 s 629B]
    • Section 629C – Company ceasing to be resident on formation of SE or SCE [TCA 1997 s 629C]
▸ Part 21 – Mergers, divisions, transfers of assets And exchanges of shares concerning companies of different member states (ss 630-638)
  • ▸ Chapter 1: Mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (ss 630-638)
    • Section 630 – Interpretation (Part 21) [TCA 1997 s 630]
    • Section 631 – Transfer of assets generally [TCA 1997 s 631]
    • Section 632 – Transfer of assets by company to its parent company [TCA 1997 s 632]
    • Section 633 – Company reconstruction or amalgamation: transfer of development land [TCA 1997 s 633]
    • Section 633A – Formation of SE or SCE by merger - leaving assets in the State [TCA 1997 s 633A]
    • Section 633B – Formation of SE or SCE by merger - not leaving assets in the State [TCA 1997 s 633B]
    • Section 633C – Treatment of securities on a merger [TCA 1997 s 633C]
    • Section 633D – Mergers where a company is dissolved without going into liquidation [TCA 1997 s 633D]
    • Section 634 – Credit for tax [TCA 1997 s 634]
    • Section 635 – Avoidance of tax [TCA 1997 s 635]
    • Section 636 – Returns [TCA 1997 s 636]
    • Section 637 – Other transactions [TCA 1997 s 637]
    • Section 638 – Apportionment of amounts [TCA 1997 s 638]
  • ▸ Chapter 2: Mergers and divisions pursuant to Companies Act 2014 (s 638A)
    • Section 638A – Company mergers and divisions [TCA 1997 s 638A]
▸ Part 22 – Provisions relating to dealing in or developing land and disposals of development land (ss 639-653)
  • ▸ Chapter 1 – Income tax and corporation tax: profits or gains from dealing in or developing land (ss 639-647)
    • Section 639 – Interpretation (Chapter 1) [TCA 1997 s 639]
    • Section 640 – Extension of charge under Case I of Schedule D to certain profits from dealing in or developing land [TCA 1997 s 640]
    • Section 641 – Computation under Case I of Schedule D of profits or gains from dealing in or developing land [TCA 1997 s 641]
    • Section 642 – Transfers of interests in land between certain associated persons [TCA 1997 s 642]
    • Section 643 – Tax to be charged under Case IV on gains from certain disposals of land [TCA 1997 s 643]
    • Section 644 – Provisions supplementary to section 643 [TCA 1997 s 644]
    • Section 644A – Relief from income tax in respect of income from dealing in residential development land [TCA 1997 s 644A]
    • Section 644AA – Treatment of losses from dealing in residential development land [TCA 1997 s 644AA]
    • Section 644AB – Treatment of profits or gains from land rezonings [TCA 1997 s 644AB]
    • Section 644B – Relief from corporation tax in respect of income from dealing in residential development land [TCA 1997 s 644B]
    • Section 644C – Relief from corporation tax for losses from dealing in residential development land [TCA 1997 s 644C]
    • Section 645 – Power to obtain information [TCA 1997 s 645]
    • Section 646 – Postponement of payment of income tax to be permitted in certain cases [TCA 1997 s 646]
    • Section 647 – Postponement of payment of corporation tax to be permitted in certain cases [TCA 1997 s 647]
  • ▸ Chapter 2 – Capital gains tax: disposals of development land (ss 648-653)
    • Section 648 – Interpretation (Chapter 2) [TCA 1997 s 648]
    • Section 649 – Companies chargeable to capital gains tax in respect of chargeable gains accruing on relevant disposals [TCA 1997 s 649]
    • Section 649A – Relevant disposals: rate of charge [TCA 1997 s 649A]
    • Section 649B – Windfall gains from rezonings: rate of charge [TCA 1997 s 649B]
    • Section 650 – Exclusion of certain disposals [TCA 1997 s 650]
    • Section 651 – Restriction of indexation relief in relation to relevant disposals [TCA 1997 s 651]
    • Section 652 – Non-application of reliefs on replacement of assets in case of relevant disposals [TCA 1997 s 652]
    • Section 653 – Restriction of relief for losses, etc. in relation to relevant disposals [TCA 1997 s 653]
▸ Part 22A – Residential zoned land tax (ss 653A-653AMA)
  • ▸ Chapter 1 – Interpretation (s 653A)
    • Section 653A – Interpretation [TCA 1997 s 653A]
  • ▸ Chapter 2 – Zoned serviced residential development land (ss 653B-653P)
    • Section 653B – Criteria for inclusion in map [TCA 1997 s 653B]
    • Section 653C – Draft map - preparation [TCA 1997 s 653C]
    • Section 653D – Draft map - submissions [TCA 1997 s 653D]
    • Section 653E – Draft map - determinations on exclusions and date [TCA 1997 s 653E]
    • Section 653F – Supplemental map - preparation [TCA 1997 s 653F]
    • Section 653G – Supplemental map - submissions [TCA 1997 s 653G]
    • Section 653H – Supplemental map - determinations on exclusions and date [TCA 1997 s 653H]
    • Section 653I – Zoning submissions [TCA 1997 s 653I]
    • Section 653IA – Exemption on submission of request for change to zoning of land included on revised map for the year 2025 [TCA 1997 s 653IA]
    • Section 653J – Appeal [TCA 1997 s 653J]
    • Section 653K – Final map [TCA 1997 s 653K]
    • Section 653L – Effect of appeal or judicial review [TCA 1997 s 653L]
    • Section 653M – Revision of final maps [TCA 1997 s 653M]
    • Section 653N – Receipt of information by Revenue Commissioners [TCA 1997 s 653N]
    • Section 653O – Relevant site [TCA 1997 s 653O]
    • Section 653P – Liable persons [TCA 1997 s 653P]
  • ▸ Chapter 3 – Residential zoned land tax (ss 653Q-653R)
    • Section 653Q – Charge to residential zoned land tax [TCA 1997 s 653Q]
    • Section 653R – Amount of residential zoned land tax [TCA 1997 s 653R]
  • ▸ Chapter 4 – Pay and file obligations (ss 653S-653AC)
    • Section 653S – Obligation to register [TCA 1997 s 653S]
    • Section 653T – Obligation on liable person to prepare and deliver return [TCA 1997 s 653T]
    • Section 653U – One return in respect of jointly owned relevant site [TCA 1997 s 653U]
    • Section 653V – Designated liable person [TCA 1997 s 653V]
    • Section 653W – Preparation and delivery of return by person acting under authority [TCA 1997 s 653W]
    • Section 653X – Assessments, enquiries and appeals [TCA 1997 s 653X]
    • Section 653Y – Interest on overdue tax [TCA 1997 s 653Y]
    • Section 653Z – Transfer of relevant site [TCA 1997 s 653Z]
    • Section 653AA – Appointment of an expert [TCA 1997 s 653AA]
    • Section 653AB – Surcharge for undervaluation of the relevant site [TCA 1997 s 653AB]
    • Section 653AC – Surcharge for late return of the relevant site [TCA 1997 s 653AC]
  • ▸ Chapter 5 – Abatements (ss 653AD-653AH)
    • Section 653AD – Repayment of tax on site not suitable for development [TCA 1997 s 653AD]
    • Section 653AE – Deferral of tax on appeals under section 653J [TCA 1997 s 653AE]
    • Section 653AF – Deferral of tax during appeals [TCA 1997 s 653AF]
    • Section 653AFA – Deferral of tax during application to retain unauthorised development or for substitute consent [TCA 1997 s 653AFA]
    • Section 653AFB – Deferral of tax during appeals in respect of applications to retain unauthorised development or for substitute consent [TCA 1997 s 653AFB]
    • Section 653AG – Sites developed wholly or partly for purpose other than residential development [TCA 1997 s 653AG]
    • Section 653AGA – Deferral of residential zoned land tax in respect of grant of planning permission [TCA 1997 s 653AGA]
    • Section 653AH – Deferral of residential zoned land tax in certain circumstances [TCA 1997 s 653AH]
    • Section 653AHA – Sites subject to a relevant contract [TCA 1997 s 653AHA]
  • ▸ Chapter 6 – Death cases (s 653AI)
    • Section 653AI – Death [TCA 1997 s 653AI]
  • ▸ Chapter 7 – Miscellaneous (ss 653AJ-653AMA)
    • Section 653AJ – Obligation to keep certain records [TCA 1997 s 653AJ]
    • Section 653AK – Restriction of deduction [TCA 1997 s 653AK]
    • Section 653AL – Care and management of residential zoned land tax [TCA 1997 s 653AL]
    • Section 653AM – Where no owner registered [TCA 1997 s 653AM]
    • Section 653AMA – Functions conferred on Limerick City and County Council [TCA 1997 s 653AMA]
▸ Part 22B – Vacant homes tax (ss 653AN-653BO)
  • ▸ Chapter 1 – Interpretation (s 653AN)
    • Section 653AN – Interpretation [TCA 1997 s 653AN]
  • ▸ Chapter 2 – Vacant homes tax (ss 653AO-653AP)
    • Section 653AO – Charge to vacant homes tax [TCA 1997 s 653AO]
    • Section 653AP – Amount of vacant homes tax [TCA 1997 s 653AP]
  • ▸ Chapter 3 – Obligations on chargeable persons (ss 653AQ-653BB)
    • Section 653AQ – Obligation on chargeable person to prepare and deliver a return [TCA 1997 s 653AQ]
    • Section 653AR – One return in respect of jointly owned property [TCA 1997 s 653AR]
    • Section 653AS – Designated chargeable person [TCA 1997 s 653AS]
    • Section 653AT – Company returns [TCA 1997 s 653AT]
    • Section 653AU – Preparation and delivery of return by person acting under authority [TCA 1997 s 653AU]
    • Section 653AV – Self-assessment and signed declaration [TCA 1997 s 653AV]
    • Section 653AW – Electronic delivery of returns [TCA 1997 s 653AW]
    • Section 653AX – Date for delivery of returns [TCA 1997 s 653AX]
    • Section 653AY – Date for payment of vacant homes tax [TCA 1997 s 653AY]
    • Section 653AZ – Requirement to prepare and deliver return where payment arrangement in place [TCA 1997 s 653AZ]
    • Section 653BA – Retention of records [TCA 1997 s 653BA]
    • Section 653BB – Notice to provide records [TCA 1997 s 653BB]
  • ▸ Chapter 4 – Exemptions (s 653BC)
    • Section 653BC – Exemptions [TCA 1997 s 653BC]
  • ▸ Chapter 5 – Assessments, enquiries and appeals (s 653BD)
    • Section 653BD – Assessments, enquiries and appeals [TCA 1997 s 653BD]
  • ▸ Chapter 6 – Interest on overdue tax, surcharge for late filing and penalties (ss 653BE-653BG)
    • Section 653BE – Interest on overdue tax [TCA 1997 s 653BE]
    • Section 653BF – Surcharge for late filing of vacant homes tax return [TCA 1997 s 653BF]
    • Section 653BG – Penalties [TCA 1997 s 653BG]
  • ▸ Chapter 7 – Management provisions (ss 653BH-653BL)
    • Section 653BH – Care and management [TCA 1997 s 653BH]
    • Section 653BI – Power to combine forms [TCA 1997 s 653BI]
    • Section 653BJ – Power to require return of property [TCA 1997 s 653BJ]
    • Section 653BK – Revenue Commissioners may decide on allocation of payment [TCA 1997 s 653BK]
    • Section 653BL – Register [TCA 1997 s 653BL]
  • ▸ Chapter 8 – Miscellaneous provisions (ss 653BM-653BO)
    • Section 653BM – Information to be provided to Revenue Commissioners [TCA 1997 s 653BM]
    • Section 653BN – Information to be provided by Revenue Commissioners [TCA 1997 s 653BN]
    • Section 653BO – Restriction of deduction [TCA 1997 s 653BO]
▸ Part 23 – Farming and market gardening (ss 654-669O)
  • ▸ Chapter 1 – Interpretation and general (ss 654-664A)
    • Section 654 – Interpretation (Part 23) [TCA 1997 s 654]
    • Section 654A – Trained farmer qualifications [TCA 1997 s 654A]
    • Section 655 – Farming and market gardening profits to be charged to tax under Schedule D [TCA 1997 s 655]
    • Section 656 – Farming: trading stock of discontinued trade [TCA 1997 s 656]
    • Section 657 – Averaging of farm profits [TCA 1997 s 657]
    • Section 657A – Taxation of certain farm payments [TCA 1997 s 657A]
    • Section 657B – Restructuring and diversification aid for sugar beet growers [TCA 1997 s 657B]
    • Section 658 – Farming: allowances for capital expenditure on construction of buildings and other works [TCA 1997 s 658]
    • Section 658A – Farming: accelerated allowances for capital expenditure on slurry storage [TCA 1997 s 658A]
    • Section 659 – Farming: allowances for capital expenditure on the construction of farm buildings, etc for control of pollution [TCA 1997 s 659]
    • Section 660 – Farming: wear and tear allowances deemed to have been made in certain cases [TCA 1997 s 660]
    • Section 661 – Farming: restriction of relief in respect of certain losses [TCA 1997 s 661]
    • Section 662 – Income tax: restriction of relief for losses in farming or market gardening [TCA 1997 s 662]
    • Section 663 – Corporation tax: restriction of relief for losses in farming or market gardening [TCA 1997 s 663]
    • Section 664 – Relief for certain income from leasing of farm land [TCA 1997 s 664]
    • Section 664A – Relief for increase in carbon tax on farm diesel [TCA 1997 s 664A]
  • ▸ Chapter 2 – Farming: relief for increase in stock values (ss 665-669)
    • Section 665 – Interpretation (Chapter 2) [TCA 1997 s 665]
    • Section 666 – Deduction for increase in stock values [TCA 1997 s 666]
    • Section 667 – Special provisions for qualifying farmers [TCA 1997 s 667]
    • Section 667A – Further provisions for qualifying farmers [TCA 1997 s 667A]
    • Section 667B – New arrangements for qualifying farmers [TCA 1997 s 667B]
    • Section 667C – Special provisions for registered farm partnerships [TCA 1997 s 667C]
    • Section 667D – Succession farm partnerships [TCA 1997 s 667D]
    • Section 667E – Authorised officers [TCA 1997 s 667E]
    • Section 667F – Appeals officer [TCA 1997 s 667F]
    • Section 667G – Appeals [TCA 1997 s 667G]
    • Section 668 – Compulsory disposals of livestock [TCA 1997 s 668]
    • Section 669 – Supplementary provisions (Chapter 2) [TCA 1997 s 669]
  • ▸ Chapter 3 – Milk quotas (ss 669A-669F)
    • Section 669A – Interpretation [TCA 1997 s 669A]
    • Section 669B – Annual allowance for capital expenditure on purchase of milk quota [TCA 1997 s 669B]
    • Section 669C – Effect of sale of quota [TCA 1997 s 669C]
    • Section 669D – Manner of making allowances and charges [TCA 1997 s 669D]
    • Section 669E – Application of Chapter 4 of Part 9 [TCA 1997 s 669E]
    • Section 669F – Commencement (Chapter 3) [TCA 1997 s 669F]
  • ▸ Chapter 4 – Taxation of stallion profits and gains (ss 669G-669K)
    • Section 669G – Interpretation (Chapter 4) [TCA 1997 s 669G]
    • Section 669H – Charging provisions [TCA 1997 s 669H]
    • Section 669I – Provisions as to deductions [TCA 1997 s 669I]
    • Section 669J – Credit for tax paid [TCA 1997 s 669J]
    • Section 669K – Miscellaneous (Chapter 4) [TCA 1997 s 669K]
  • ▸ Chapter 5 – Tax treatment of certain payments to holders of sea-fishing boat licences (ss 669L-669O)
    • Section 669L – Definitions [TCA 1997 s 669L]
    • Section 669M – Exemption for licence holder in respect of certain crew payments [TCA 1997 s 669M]
    • Section 669N – Balancing charges on relevant vessel [TCA 1997 s 669N]
    • Section 669O – Exemption in respect of the catch sum [TCA 1997 s 669O]
▸ Part 24 – Taxation of profits of certain mines and petroleum taxation (ss 670-696M)
  • ▸ Chapter 1 – Taxation of profits of certain mines (ss 670-683)
    • Section 670 – Mine development allowance [TCA 1997 s 670]
    • Section 671 – Marginal coal mine allowance [TCA 1997 s 671]
    • Section 672 – Interpretation (sections 672 to 683) [TCA 1997 s 672]
    • Section 673 – Allowance in respect of development expenditure and exploration expenditure [TCA 1997 s 673]
    • Section 674 – Expenditure on abortive exploration [TCA 1997 s 674]
    • Section 675 – Exploration expenditure incurred by certain bodies corporate [TCA 1997 s 675]
    • Section 676 – Expenditure incurred by person not engaged in trade of mining [TCA 1997 s 676]
    • Section 677 – Investment allowance in respect of exploration expenditure [TCA 1997 s 677]
    • Section 678 – Allowance for machinery and plant [TCA 1997 s 678]
    • Section 679 – Exploration expenditure [TCA 1997 s 679]
    • Section 680 – Annual allowance for mineral depletion [TCA 1997 s 680]
    • Section 681 – Allowance for mine rehabilitation expenditure [TCA 1997 s 681]
    • Section 682 – Marginal mine allowance [TCA 1997 s 682]
    • Section 683 – Charge to tax on sums received from sale of scheduled mineral assets [TCA 1997 s 683]
  • ▸ Chapter 2 – Petroleum taxation (ss 684-697)
    • Section 684 – Interpretation (Chapter 2) [TCA 1997 s 684]
    • Section 685 – Separation of trading activities [TCA 1997 s 685]
    • Section 686 – Reduction of corporation tax [TCA 1997 s 686]
    • Section 687 – Treatment of losses [TCA 1997 s 687]
    • Section 688 – Treatment of group relief [TCA 1997 s 688]
    • Section 689 – Restriction of relief for losses on certain disposals [TCA 1997 s 689]
    • Section 690 – Interest and charges on income [TCA 1997 s 690]
    • Section 691 – Restriction of set-off of advance corporation tax [TCA 1997 s 691]
    • Section 692 – Development expenditure: allowances and charges [TCA 1997 s 692]
    • Section 693 – Exploration expenditure: allowances and charges [TCA 1997 s 693]
    • Section 694 – Exploration expenditure incurred by certain companies [TCA 1997 s 694]
    • Section 695 – Abandonment expenditure: allowances and loss relief [TCA 1997 s 695]
    • Section 696 – Valuation of petroleum in certain circumstances [TCA 1997 s 696]
    • Section 696A – Treatment of certain disposals [TCA 1997 s 696A]
  • ▸ Chapter 3 – Profit resource rent tax (ss 696B-696F)
    • Section 696B – Interpretation and application (Chapter 3) [TCA 1997 s 696B]
    • Section 696C – Charge to profit resource rent tax [TCA 1997 s 696C]
    • Section 696D – Provisions relating to groups (Chapter 3) [TCA 1997 s 696D]
    • Section 696E – Returns (Chapter 3) [TCA 1997 s 696E]
    • Section 696F – Collection and general provisions [TCA 1997 s 696F]
  • ▸ Chapter 4 – Petroleum production tax (ss 696G-696M)
    • Section 696G – Interpretation and application (Chapter 4) [TCA 1997 s 696G]
    • Section 696H – Charge to petroleum production tax [TCA 1997 s 696H]
    • Section 696I – Petroleum production tax and corporation tax [TCA 1997 s 696I]
    • Section 696J – Provisions relating to groups [TCA 1997 s 696J]
    • Section 696K – Returns [TCA 1997 s 696K]
    • Section 696L – Payment of tax [TCA 1997 s 696L]
    • Section 696M – Collection and general provisions [TCA 1997 s 696M]
    • Section 697 – (Renumbered) [TCA 1997 s 697]
▸ Part 24A – Shipping: tonnage tax (ss 697A-697Q)
  • Section 697A – Interpretation [TCA 1997 s 697A]
  • Section 697B – Application [TCA 1997 s 697B]
  • Section 697C – Calculation of profits of tonnage tax company [TCA 1997 s 697C]
  • Section 697D – Election for tonnage tax [TCA 1997 s 697D]
  • Section 697E – Requirement that not more than 75 per cent of fleet tonnage is chartered in [TCA 1997 s 697E]
  • Section 697F – Requirement not to enter into tax avoidance arrangements [TCA 1997 s 697F]
  • Section 697G – Appeals [TCA 1997 s 697G]
  • Section 697H – Relevant shipping income: distributions of overseas shipping companies [TCA 1997 s 697H]
  • Section 697I – Relevant shipping income: cargo and passengers [TCA 1997 s 697I]
  • Section 697J – Relevant shipping income: foreign currency gains [TCA 1997 s 697J]
  • Section 697K – General exclusion of investment income [TCA 1997 s 697K]
  • Section 697L – Tonnage tax trade [TCA 1997 s 697L]
  • Section 697LA – Transactions between associated persons and between tonnage tax trade and other activities of same company [TCA 1997 s 697LA]
  • Section 697LB – Treatment of finance costs [TCA 1997 s 697LB]
  • Section 697M – Exclusion of reliefs, deductions and set-offs [TCA 1997 s 697M]
  • Section 697N – Chargeable gains [TCA 1997 s 697N]
  • Section 697O – Capital allowances: general [TCA 1997 s 697O]
  • Section 697P – Withdrawal of relief etc. on company leaving tonnage tax [TCA 1997 s 697P]
  • Section 697Q – Ten year disqualification from re-entry into tonnage tax [TCA 1997 s 697Q]
▸ Part 24B – Council Regulation (EU) 2022/1854 of 6 October 2022 as regards temporary solidarity contribution
  • Section 697R – Interpretation [TCA 1997 s 697R]
  • Section 697S – Taxable profits for purposes of temporary solidarity contribution [TCA 1997 s 697S]
  • Section 697T – Average taxable profits for purposes of temporary solidarity contribution [TCA 1997 s 697T]
  • Section 697U – Deductibility of temporary solidarity contribution for corporation tax [TCA 1997 s 697U]
▸ Part 25 – Industrial and provident societies, building societies, and trustee savings banks (ss 698-705)
  • ▸ Chapter 1 – Industrial and provident societies (ss 698-701)
    • Section 698 – Interpretation (Chapter 1) [TCA 1997 s 698]
    • Section 699 – Deduction as expenses of certain sums, etc [TCA 1997 s 699]
    • Section 700 – Special computational provisions [TCA 1997 s 700]
    • Section 701 – Transfer of shares held by certain societies to members of society [TCA 1997 s 701]
  • ▸ Chapter 2 – Building societies (ss 702-703)
    • Section 702 – Union or amalgamation of, transfer of engagement between, societies [TCA 1997 s 702]
    • Section 703 – Change of status of society [TCA 1997 s 703]
  • ▸ Chapter 3 – Trustee savings banks (ss 704-705)
    • Section 704 – Amalgamation of trustee savings banks [TCA 1997 s 704]
    • Section 705 – Reorganisation of trustee savings banks into companies [TCA 1997 s 705]
▸ Part 25A – Real estate investment trusts (ss 705A-705Q)
  • Section 705A – Interpretation and application [TCA 1997 s 705A]
  • Section 705B – Conditions for notice under section 705E [TCA 1997 s 705B]
  • Section 705C – Conditions regarding shares [TCA 1997 s 705C]
  • Section 705D – Conditions regarding an accounting period [TCA 1997 s 705D]
  • Section 705E – Notice to become a real estate investment trust [TCA 1997 s 705E]
  • Section 705F – Duration of real estate investment trust [TCA 1997 s 705F]
  • Section 705G – Charge to tax [TCA 1997 s 705G]
  • Section 705H – Profit financing cost ratio [TCA 1997 s 705H]
  • Section 705HA – Profit: calculating profits available for distribution [TCA 1997 s 705HA]
  • Section 705I – Funds awaiting reinvestment [TCA 1997 s 705I]
  • Section 705IA – Disposals and reinvestments (TCA 1997 705IA)
  • Section 705J – Taxation of shareholders [TCA 1997 s 705J]
  • Section 705K – Taxation of certain shareholders [TCA 1997 s 705K]
  • Section 705L – Transfer of assets [TCA 1997 s 705L]
  • Section 705M – Annual statement to Revenue [TCA 1997 s 705M]
  • Section 705N – Breach of conditions regarding distributions [TCA 1997 s 705N]
  • Section 705O – Cessation Notice [TCA 1997 s 705O]
  • Section 705P – Effect of cessation [TCA 1997 s 705P]
  • Section 705Q – Anti-avoidance provision [TCA 1997 s 705Q]
▸ Part 26 – Life assurance companies (ss 706-730K)
  • ▸ Chapter 1 – General provisions (ss 706-722)
    • Section 706 – Interpretation and general (Part 26) [TCA 1997 s 706]
    • Section 707 – Management expenses [TCA 1997 s 707]
    • Section 708 – Acquisition expenses [TCA 1997 s 708]
    • Section 709 – Companies carrying on life business [TCA 1997 s 709]
    • Section 710 – Profits on life business [TCA 1997 s 710]
    • Section 711 – Chargeable gains of life business [TCA 1997 s 711]
    • Section 712 – Distributions received from Irish resident companies [TCA 1997 s 712]
    • Section 713 – Investment income reserved for policyholders [TCA 1997 s 713]
    • Section 714 – Life business: computation of profits [TCA 1997 s 714]
    • Section 715 – Annuity business: separate charge on profits [TCA 1997 s 715]
    • Section 716 – General annuity business [TCA 1997 s 716]
    • Section 717 – Pension business [TCA 1997 s 717]
    • Section 718 – Foreign life assurance funds [TCA 1997 s 718]
    • Section 719 – Deemed disposal and reacquisition of certain assets [TCA 1997 s 719]
    • Section 720 – Gains or losses arising by virtue of section 719 [TCA 1997 s 720]
    • Section 721 – Life policies carrying rights not in money [TCA 1997 s 721]
    • Section 722 – Benefits from life policies issued before 6th April, 1974 [TCA 1997 s 722]
  • ▸ Chapter 2 – Special investment policies (ss 723-725)
    • Section 723 – Special investment policies [TCA 1997 s 723]
    • Section 724 – Transfer of assets into or out of special investment fund [TCA 1997 s 724]
    • Section 725 – Special investment policies: breaches of conditions [TCA 1997 s 725]
  • ▸ Chapter 3 – Provisions applying to overseas life assurance companies (ss 726-730)
    • Section 726 – Investment income [TCA 1997 s 726]
    • Section 727 – General annuity and pension business [TCA 1997 s 727]
    • Section 728 – Expenses of management [TCA 1997 s 728]
    • Section 729 – Income tax, foreign tax and tax credit [TCA 1997 s 729]
    • Section 730 – Tax credit in respect of distributions [TCA 1997 s 730]
  • ▸ Chapter 4 – Taxation of assurance companies - new basis (ss 730A)
    • Section 730A – Profits of life business: new basis [TCA 1997 s 730A]
  • ▸ Chapter 5 – Policyholders - new basis (ss 730B-730GB)
    • Section 730B – Taxation of policyholders [TCA 1997 s 730B]
    • Section 730BA – Personal portfolio life policy [TCA 1997 s 730BA]
    • Section 730C – Chargeable event [TCA 1997 s 730C]
    • Section 730D – Gain arising on a chargeable event [TCA 1997 s 730D]
    • Section 730E – Declarations [TCA 1997 s 730E]
    • Section 730F – Deduction of tax on the happening of a chargeable event [TCA 1997 s 730F]
    • Section 730FA – Assessment of appropriate tax where tax not deducted under section 730F [TCA 1997 s 730FA]
    • Section 730G – Returns and collection of appropriate tax [TCA 1997 s 730G]
    • Section 730GA – Repayment of appropriate tax [TCA 1997 s 730GA]
    • Section 730GB – Capital acquisitions tax: set-off [TCA 1997 s 730GB]
  • ▸ Chapter 6 – Certain foreign life policies - taxation and returns (ss 730H-730K)
    • Section 730H – Interpretation and application [TCA 1997 s 730H]
    • Section 730I – Returns on acquisition of foreign life policy [TCA 1997 s 730I]
    • Section 730J – Payment in respect of foreign life policy [TCA 1997 s 730J]
    • Section 730K – Disposal of foreign life policy [TCA 1997 s 730K]
▸ Part 27 – Unit trusts and offshore funds (ss 731-747G)
  • ▸ Chapter 1 – Unit trusts (ss 731-739A)
    • Section 731 – Chargeable gains accruing to unit trusts [TCA 1997 s 731]
    • Section 732 – Special arrangements for qualifying unit trusts [TCA 1997 s 732]
    • Section 733 – Reorganisation of units in unit trust scheme [TCA 1997 s 733]
    • Section 734 – Taxation of collective investment undertakings [TCA 1997 s 734]
    • Section 735 – Certain unit trusts not to be collective investment undertakings [TCA 1997 s 735]
    • Section 736 – Option for non-application of section 735 [TCA 1997 s 736]
    • Section 737 – Special investment schemes [TCA 1997 s 737]
    • Section 738 – Undertakings for collective investment [TCA 1997 s 738]
    • Section 739 – Taxation of unit holders in undertakings for collective investment [TCA 1997 s 739]
    • Section 739A – Reorganisation of undertakings for collective investment [TCA 1997 s 739A]
  • ▸ Chapter 1A – Investment undertakings (ss 739B-739J)
    • Section 739B – Interpretation and application [TCA 1997 s 739B]
    • Section 739BA – Personal portfolio investment undertaking [TCA 1997 s 739BA]
    • Section 739C – Charge to tax [TCA 1997 s 739C]
    • Section 739D – Gain arising on a chargeable event [TCA 1997 s 739D]
    • Section 739E – Deduction of tax on the occurrence of a chargeable event [TCA 1997 s 739E]
    • Section 739F – Returns and collection of appropriate tax [TCA 1997 s 739F]
    • Section 739FA – Electronic account filling requirement [TCA 1997 s 739FA]
    • Section 739G – Taxation of unit holders in investment undertakings [TCA 1997 s 739G]
    • Section 739H – Investment undertakings: reconstructions and amalgamations [TCA 1997 s 739H]
    • Section 739HA – Investment undertakings: amalgamations with offshore funds [TCA 1997 s 739HA]
    • Section 739I – Investment undertakings: reconstructions and amalgamations [TCA 1997 s 739I]
    • Section 739J – Investment limited partnerships [TCA 1997 s 739J]
  • ▸ Chapter 1B – Irish real estate funds (ss 739K-739X)
    • Section 739K – Interpretation [TCA 1997 s 739K]
    • Section 739KA – Associated enterprises [TCA 1997 739KA]
    • Section 739L – Calculating the IREF taxable amount [TCA 1997 s 739L]
    • Section 739LA – Profit: financing cost ratio (TCA s739LA)
    • Section 739LAA – Profit: financing cost ratio from 1 January 2020 (TCA s 739LAA)
    • Section 739LB – Profit: calculating profits available for distribution (TCA 1997 s 739LB)
    • Section 739LC – Exclusion for third-party debt (TCA 1997 s739LC)
    • Section 739M – Anti-avoidance: multiple funds [TCA 1997 s 739M]
    • Section 739N – Anti-avoidance: multiple funds further measures [TCA 1997 s 739N]
    • Section 739O – Tax arising on IREF taxable event [TCA 1997 s 739O]
    • Section 739P – Withholding tax arising on IREF taxable event [TCA 1997 s 739P]
    • Section 739Q – Repayment of IREF withholding tax [TCA 1997 s 739Q]
    • Section 739QA – Advance clearance procedures for indirect investors in respect of withholding tax [TCA 1997 s 739QA]
    • Section 739QB – Advance clearance procedures for direct investors in respect of withholding tax [TCA 1997 s 739QB]
    • Section 739R – Returns, payment and collection of IREF withholding tax [TCA 1997 s 739R]
    • Section 739S – Statement to be given to recipients on the making of an IREF relevant payment [TCA 1997 s 739S]
    • Section 739T – Deduction from consideration on the disposal of certain units [TCA 1997 s 739T]
    • Section 739U – Retention and examination of documentation [TCA 1997 s 739U]
    • Section 739V – Transfer of IREF business to a company [TCA 1997 s 739V]
    • Section 739W – Application of Chapter 1A to IREFs [TCA 1997 s 739W]
    • Section 739X – Application of this Chapter [TCA 1997 s 739X]
  • ▸ Chapter 2 – Offshore funds (ss 740-747)
    • Section 740 – Interpretation (Chapter 2 and Schedules 19 and 20) [TCA 1997 s 740]
    • Section 741 – Disposals of material interests in non-qualifying offshore funds [TCA 1997 s 741]
    • Section 742 – Offshore funds operating equalisation arrangements [TCA 1997 s 742]
    • Section 743 – Material interest in offshore funds [TCA 1997 s 743]
    • Section 744 – Non-qualifying offshore funds [TCA 1997 s 744]
    • Section 745 – Charge to income tax or corporation tax of offshore income gain [TCA 1997 s 745]
    • Section 746 – Offshore income gains accruing to persons resident or domiciled abroad [TCA 1997 s 746]
    • Section 747 – Deduction of offshore income gain in determining capital gain [TCA 1997 s 747]
  • ▸ Chapter 3 – Offshore funds: supplementary provisions (ss 747A-747AA)
    • Section 747A – Capital gains tax: rate of charge [TCA 1997 s 747A]
    • Section 747AA – Treatment of certain offshore funds [TCA 1997 s 747AA]
  • ▸ Chapter 4 – Certain offshore funds - taxation and returns (ss 747B-747FA)
    • Section 747B – Interpretation and application [TCA 1997 s 747B]
    • Section 747C – Return on acquisition of material interest [TCA 1997 s 747C]
    • Section 747D – Payment in respect of offshore funds [TCA 1997 s 747D]
    • Section 747E – Disposal of an interest in offshore funds [TCA 1997 s 747E]
    • Section 747F – Reconstructions and amalgamations in offshore funds [TCA 1997 s 747F]
    • Section 747FA – Offshore funds: amalgamations with investment undertakings [TCA 1997 s 747FA]
  • ▸ Chapter 5 – Relevant UCITS and Relevant AIF (ss 747G)
    • Section 747G – Tax treatment of relevant UCITS [TCA 1997 s 747G]
▸ Part 28 – Purchase and sale of securities (ss 748-753F)
  • ▸ Chapter 1 – Purchase and sale of securities (ss 748-751B)
    • Section 748 – Interpretation and application (Chapter 1) [TCA 1997 s 748]
    • Section 749 – Dealers in securities [TCA 1997 s 749]
    • Section 750 – Persons entitled to exemption [TCA 1997 s 750]
    • Section 751 – Traders other than dealers in securities [TCA 1997 s 751]
    • Section 751A – Exchange of shares held as trading stock [TCA 1997 s 751A]
    • Section 751B – Exchange of Irish Government bonds [TCA 1997 s 751B]
  • ▸ Chapter 2 – Purchases of shares by financial concerns and persons exempted from tax, and restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits (ss 752-753)
    • Section 752 – Purchases of shares by financial concerns and persons exempted from tax [TCA 1997 s 752]
    • Section 753 – Restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits [TCA 1997 s 753]
  • ▸ Chapter 3 – Stock borrowing and repurchase agreements (ss 753A-753F)
    • Section 753A – Interpretation (Chapter 3) [TCA 1997 s 753A]
    • Section 753B – Application [TCA 1997 s 753B]
    • Section 753C – Payment and receipt of dividends or interest and manufactured payments under a stock borrowing or repurchase agreement [TCA 1997 s 753C]
    • Section 753D – Refund of dividend withholding tax [TCA 1997 s 753D]
    • Section 753E – Anti-avoidance [TCA 1997 ss 753E]
    • Section 753F – Records [TCA 1997 ss 753F]
▸ Part 29 – Patents, scientific and certain other research, know-how and certain training (ss 754-769R)
  • ▸ Chapter 1 – Patents (ss 754-762)
    • Section 754 – Interpretation (Chapter 1) [TCA 1997 s 754]
    • Section 755 – Annual allowances for capital expenditure on purchase of patent rights [TCA 1997 s 755]
    • Section 756 – Effect of lapse of patent rights [TCA 1997 s 756]
    • Section 757 – Charges on capital sums received for sale of patent rights [TCA 1997 s 757]
    • Section 758 – Relief for expenses [TCA 1997 s 758]
    • Section 759 – Spreading of revenue payments over several years [TCA 1997 s 759]
    • Section 760 – Capital sums: effect of death, winding up and partnership changes [TCA 1997 s 760]
    • Section 761 – Manner of making allowances and charges [TCA 1997 s 761]
    • Section 762 – Application of Chapter 4 of Part 9 [TCA 1997 s 762]
  • ▸ Chapter 2 – Scientific and certain other research (ss 763-767)
    • Section 763 – Interpretation (sections 764 and 765) [TCA 1997 s 763]
    • Section 764 – Deduction for revenue expenditure on scientific research [TCA 1997 s 764]
    • Section 765 – Allowances for capital expenditure on scientific research [TCA 1997 s 765]
    • Section 766 – Tax credit for research and development expenditure [TCA 1997 s 766]
    • Section 766A – Tax credit on expenditure on buildings or structures used for research and development [TCA 1997 s 766A]
    • Section 766B – Limitation of tax credits to be paid under section 766 or 766A [TCA 1997 s 766B]
    • Section 766C – Research and development corporation tax credit [TCA 1997 s 766C]
    • Section 766D – Research and development corporation tax credit: expenditure on buildings or structures [TCA 1997 s 766D]
    • Section 767 – Payment to universities and other approved bodies for research in, or teaching of, approved subjects [TCA 1997 s 767]
  • ▸ Chapter 3 – Know-how and certain training (ss 768-769)
    • Section 768 – Allowance for know-how [TCA 1997 s 768]
    • Section 769 – Relief for training of local staff before commencement of trading [TCA 1997 s 769]
  • ▸ Chapter 4 – Transmission capacity rights (ss 769A-769F)
    • Section 769A – Interpretation (Chapter 4) [TCA 1997 s 769A]
    • Section 769B – Annual allowance for capital expenditure on purchase of capacity rights [TCA 1997 s 769B]
    • Section 769C – Effect of lapse of capacity rights [TCA 1997 s 769C]
    • Section 769D – Manner of making allowances and charges [TCA 1997 s 769D]
    • Section 769E – Application of Chapter 4 of Part 9 [TCA 1997 s 769E]
    • Section 769F – Commencement (Chapter 4) [TCA 1997 s 769F]
  • ▸ Chapter 5 – Taxation of companies engaged in knowledge development (ss 769G-769R)
    • Section 769G – Interpretation and general [TCA 1997 s 769G]
    • Section 769H – Families of products and assets [TCA 1997 s 769H]
    • Section 769I – Corporation tax referable to a specified trade [TCA 1997 s 769I]
    • Section 769J – Interaction with sections 766, 766A and 766B [TCA 1997 s 769J]
    • Section 769K – Adaptation of provisions relating to relief for relevant trading losses and relevant charges on income [TCA 1997 s 769K]
    • Section 769L – Documentation [TCA 1997 s 769L]
    • Section 769M – Anti-avoidance [TCA 1997 s 769M]
    • Section 769N – Application of Part 35A [TCA 1997 s 769N]
    • Section 769O – Transitional measures [TCA 1997 s 769O]
    • Section 769P – Time limits [TCA 1997 s 769P]
    • Section 769Q – Application [TCA 1997 s 769Q]
    • Section 769R – Companies with income arising from intellectual property of less than €7,500,000 [TCA 1997 s 769R]
▸ Part 30 – Occupational pension schemes, retirement annuities, purchased life annuities and certain pensions (ss 770-790E)
  • ▸ Chapter 1 – Occupational pension schemes (ss 770-781)
    • Section 770 – Interpretation and supplemental (Chapter 1) [TCA 1997 s 770]
    • Section 771 – Meaning of "retirement benefits scheme" [TCA 1997 s 771]
    • Section 772 – Conditions for approval of schemes and discretionary approval [TCA 1997 s 772]
    • Section 772A – Approval of retirement benefits products [TCA 1997 s 772A]
    • Section 773 – General Medical Services: scheme of superannuation [TCA 1997 s 773]
    • Section 774 – Certain approved schemes: exemptions and reliefs [TCA 1997 s 774]
    • Section 775 – Certain approved schemes: provisions supplementary to section 774(6) [TCA 1997 s 775]
    • Section 776 – Certain statutory schemes: exemptions and reliefs [TCA 1997 s 776]
    • Section 777 – Charge to income tax in respect of certain relevant benefits provided for employees [TCA 1997 s 777]
    • Section 778 – Exceptions to charge to tax under section 777 [TCA 1997 s 778]
    • Section 779 – Charge to income tax of pensions under Schedule E [TCA 1997 s 779]
    • Section 779A – Transactions deemed to be pensions in payment [TCA 1997 s 779A]
    • Section 780 – Charge to income tax on repayment of employees' contributions [TCA 1997 s 780]
    • Section 781 – Charge to income tax: commutation of entire pension [TCA 1997 s 781]
    • Section 782 – Charge to tax: repayments to employer [TCA 1997 s 782]
    • Section 782A – Pre-retirement access to AVCs [TCA 1997 s 782A]
  • ▸ Chapter 2 – Retirement annuities (ss 783-787)
    • Section 783 – Interpretation and general (Chapter 2) [TCA 1997 s 783]
    • Section 784 – Retirement annuities: relief for premiums [TCA 1997 s 784]
    • Section 784A – Approved retirement fund [TCA 1997 s 784A]
    • Section 784B – Conditions relating to an approved retirement fund [TCA 1997 s 784B]
    • Section 784BA – Annual returns by qualifying fund managers [TCA 1997 s 784BA]
    • Section 784C – Approved minimum retirement fund [TCA 1997 s 784C]
    • Section 784D – Conditions relating to an approved minimum retirement fund [TCA 1997 s 784D]
    • Section 784E – Returns, and payment of tax, by qualifying fund managers [TCA 1997 s 784E]
    • Section 785 – Approval of contracts for dependants or for life assurance [TCA 1997 s 785]
    • Section 786 – Approval of certain other contracts [TCA 1997 s 786]
    • Section 787 – Nature and amount of relief for qualifying premiums [TCA 1997 s 787]
  • ▸ Chapter 2A – Personal retirement savings accounts (ss 787A-787L)
    • Section 787A – Interpretation and supplemental [TCA 1997 s 787A]
    • Section 787B – Relevant earnings and net relevant earnings [TCA 1997 s 787B]
    • Section 787C – PRSAs - method of granting relief for PRSA contributions [TCA 1997 s 787C]
    • Section 787D – Claims to relief [TCA 1997 s 787D]
    • Section 787E – Extent of relief [TCA 1997 s 787E]
    • Section 787F – Transfers to PRSAs [TCA 1997 s 787F]
    • Section 787G – Taxation of payments from a PRSA [TCA 1997 s 787G]
    • Section 787H – Approved retirement fund option [TCA 1997 s 787H]
    • Section 787I – Exemption of PRSA [TCA 1997 s 787I]
    • Section 787J – Allowance to employer [TCA 1997 s 787J]
    • Section 787K – Revenue approval of PRSA products [TCA 1997 s 787K]
    • Section 787L – Transfers to and from PRSA [TCA 1997 s 787L]
  • ▸ Chapter 2B – Overseas pension plans: migrant member relief (ss 787M-787N)
    • Section 787M – Interpretation and general [TCA 1997 s 787M]
    • Section 787N – Qualifying overseas pension plan: relief for contributions [TCA 1997 s 787N]
  • ▸ Chapter 2C – Limit on tax-relieved pension funds (ss 787O-787U)
    • Section 787O – Interpretation and general (Chapter 2C) [TCA 1997 s 787O]
    • Section 787P – Maximum tax-relieved pension fund [TCA 1997 s 787P]
    • Section 787Q – Chargeable excess [TCA 1997 s 787Q]
    • Section 787R – Liability to tax and rate of tax on the chargeable excess [TCA 1997 s 787R]
    • Section 787RA – Credit for tax paid on an excess lump sum [TCA 1997 s 787RA]
    • Section 787S – Payment of tax due on chargeable excess [TCA 1997 s 787S]
    • Section 787T – Discharge of administrator from tax [TCA 1997 s 787T]
    • Section 787TA – Encashment option [TCA 1997 s 787TA]
    • Section 787TB – Penalties [TCA 1997 s 787TB]
    • Section 787U – Regulations [TCA 1997 s 787U]
  • ▸ Chapter 2D – Pan-European Pension Product (ss 787V-787AD)
    • Section 787V – Interpretation [TCA 1997 s 787V]
    • Section 787W – Relevant earnings and net relevant earnings [TCA 1997 s 787W]
    • Section 787X – PEPPs – Method of granting relief for PEPP contributions [TCA 1997 s 787X]
    • Section 787Y – Claims to relief [TCA 1997 s 787Y]
    • Section 787Z – PEPP – Extent of relief [TCA 1997 s 787Z]
    • Section 787AA – Taxation of payments from a PEPP [TCA 1997 s 787AA]
    • Section 787AB – Approved Retirement Fund option [TCA 1997 s 787AB]
    • Section 787AC – Exemption of PEPP [TCA 1997 s 787AC]
    • Section 787AD – Allowance to employer [TCA 1997 s 787AD]
  • ▸ Chapter 2E – Automatic enrolment retirement savings system (ss 787AE-787AI)
    • Section 787AE – Interpretation (Chapter 2E) [TCA 1997 s 787AE]
    • Section 787AF – Allowance to employer [TCA 1997 s 787AF]
    • Section 787AG – Repayments to employer [TCA 1997 s 787AG]
    • Section 787AH – Exemption of AE provider schemes [TCA 1997 s 787AH]
    • Section 787AI – Taxation of payments from automatic enrolment retirement savings system [TCA 1997 s 787AI]
  • ▸ Chapter 3 – Purchased life annuities (ss 788-789)
    • Section 788 – Capital element in certain purchased annuities [TCA 1997 s 788]
    • Section 789 – Supplementary provisions (Chapter 3) [TCA 1997 s 789]
  • ▸ Chapter 4 – Miscellaneous (ss 790-790F)
    • Section 790 – Liability of certain pensions, etc to tax [TCA 1997 s 790]
    • Section 790A – Annual limit on contributions [TCA 1997 s 790A]
    • Section 790AA – Taxation of lump sum payments in excess of the lump sum limit [TCA 1997 s 790AA]
    • Section 790B – Exemption of cross-border scheme [TCA 1997 s 790B]
    • Section 790C – Relief for deduction under Financial Emergency Measures in the Public Interest Act 2009 [TCA 1997 s 790C]
    • Section 790CA – Relief for additional superannuation contribution under Public Service Pay and Pensions Act 2017 [TCA 1997 s 790CA]
    • Section 790D – Imputed distribution from certain funds [TCA 1997 s 790D]
    • Section 790E – Taxation of certain investment returns to relevant pension arrangements [TCA 1997 s 790E]
    • Section 790F – Exemption from income tax of rental income subject to registration with Residential Tenancies Board [TCA 1997 s 790F]
▸ Part 31 – Taxation of settlors, etc., in respect of settled or transferred income (ss 791-798)
  • ▸ Chapter 1 – Revocable dispositions for short periods and certain dispositions in favour of children (ss 791-793)
    • Section 791 – Income under revocable dispositions [TCA 1997 s 791]
    • Section 792 – Income under dispositions for short periods [TCA 1997 s 792]
    • Section 793 – Recovery of tax from trustee and payment to trustee of excess tax recoupment [TCA 1997 s 793]
  • ▸ Chapter 2 – Settlements on children generally (ss 794-798)
    • Section 794 – Interpretation and application (Chapter 2) [TCA 1997 s 794]
    • Section 795 – Income settled on children [TCA 1997 s 795]
    • Section 796 – Irrevocable instruments [TCA 1997 s 796]
    • Section 797 – Recovery of tax from trustee and payment to trustee of excess tax recoupment [TCA 1997 s 797]
    • Section 798 – Transfer of interest in trade to children [TCA 1997 s 798]
▸ Part 32 – Estates of deceased persons in course of administration and surcharge on certain income of trustees (ss 799-805)
  • ▸ Chapter 1 – Estates of deceased persons in course of administration (ss 799-804)
    • Section 799 – Interpretation (Chapter 1) [TCA 1997 s 799]
    • Section 800 – Limited interest in residue [TCA 1997 s 800]
    • Section 801 – Absolute interest in residue [TCA 1997 s 801]
    • Section 802 – Supplementary provisions as to absolute interest in residue [TCA 1997 s 802]
    • Section 803 – Special provisions as to certain interests [TCA 1997 s 803]
    • Section 804 – Adjustments and information [TCA 1997 s 804]
  • ▸ Chapter 2 – Surcharge on certain income of trustees (ss 805)
    • Section 805 – Surcharge on certain income of trustees [TCA 1997 s 805]
▸ Part 33 – Anti-avoidance (ss 806-817Z)
  • ▸ Chapter 1 – Transfer of assets abroad (ss 806-810)
    • Section 806 – Charge to income tax on transfer of assets abroad [TCA 1997 s 806]
    • Section 807 – Deductions and reliefs in relation to income chargeable to income tax under section 806 [TCA 1997 s 807]
    • Section 807A – Liability of non-transferors [TCA 1997 s 807A]
    • Section 807B – Certain transitional arrangements in relation to transfer of assets abroad [TCA 1997 s 807B]
    • Section 807C – Supplementary provisions in relation to section 806 - apportionment in certain cases [TCA 1997 s 807C]
    • Section 808 – Power to obtain information [TCA 1997 s 808]
    • Section 809 – Saver [TCA 1997 s 809]
    • Section 810 – Application of Income Tax Acts [TCA 1997 s 810]
  • ▸ Chapter 2 – Miscellaneous (ss 811-817C)
    • Section 811 – Transactions to avoid liability to tax [TCA 1997 s 811]
    • Section 811A – Transactions to avoid liability to tax: surcharge, interest and protective notification [TCA 1997 s 811A]
    • Section 811B – Tax treatment of loans from employee benefit schemes [TCA 1997 s 811B]
    • Section 811C – Transactions to avoid liability to tax [TCA 1997 s 811C]
    • Section 811D – Transactions to avoid liability to tax: surcharge, interest and protective notifications [TCA 1997 s 811D]
    • Section 812 – Taxation of income deemed to arise from transfers of right to receive interest from securities [TCA 1997 s 812]
    • Section 813 – Taxation of transactions associated with loans or credit [TCA 1997 s 813]
    • Section 814 – Taxation of income deemed to arise from transactions in certificates of deposit and assignable deposits [TCA 1997 s 814]
    • Section 815 – Taxation of income deemed to arise on certain sales of securities [TCA 1997 s 815]
    • Section 816 – Taxation of shares issued in place of cash dividends [TCA 1997 s 816]
    • Section 817 – Schemes to avoid liability to tax under Schedule F [TCA 1997 s 817]
    • Section 817A – Restriction of relief for payments of interest [TCA 1997 s 817A]
    • Section 817B – Treatment of interest in certain circumstances [TCA 1997 s 817B]
    • Section 817C – Restriction on deductibility of certain interest [TCA 1997 s 817C]
  • ▸ Chapter 3 – Mandatory disclosure of certain transactions (ss 817D-817R)
    • Section 817D – Interpretation and general (Chapter 3) [TCA 1997 s 817D]
    • Section 817DA – References to "specified description" — classes of transaction for purposes of that expression [TCA 1997 s 817DA]
    • Section 817E – Duties of promoter [TCA 1997 s 817E]
    • Section 817F – Duty of person where promoter is outside the State [TCA 1997 s 817F]
    • Section 817G – Duty of person where there is no promoter [TCA 1997 s 817G]
    • Section 817H – Duty of person where legal professional privilege claimed [TCA 1997 s 817H]
    • Section 817HA – Duty of person who obtains tax advantage [TCA 1997 s 817HA]
    • Section 817HB – Duty of Revenue Commissioners [TCA 1997 s 817HB]
    • Section 817I – Pre-disclosure enquiry [TCA 1997 s 817I]
    • Section 817J – Legal professional service [TCA 1997 s 817J]
    • Section 817K – Supplemental information [TCA 1997 s 817K]
    • Section 817L – Duty of marketer to disclose [TCA 1997 s 817L]
    • Section 817M – Duty of promoter to provide client list [TCA 1997 s 817M]
    • Section 817N – Supplemental matters [TCA 1997 s 817N]
    • Section 817O – Penalties [TCA 1997 s 817O]
    • Section 817P – Appeal Commissioners [TCA 1997 s 817P]
    • Section 817Q – Regulations (Chapter 3) [TCA 1997 s 817Q]
    • Section 817R – Nomination of Revenue Officers [TCA 1997 s 817R]
  • ▸ Chapter 3A – Mandatory automatic exchange of information in relation to reportable cross-border arrangements (ss 817RA- 817RI).
    • Section 817RA – Interpretation (Chapter 3A) [TCA 1997 s 817RA]
    • Section 817RB – Application of Chapter 3A [TCA 1997 s 817RB]
    • Section 817RC – Duties of intermediary [ TCA 1997 817RC]
    • Section 817RD – Duties of relevant taxpayer [TCA 1997 s 817RD]
    • Section 817RE – Duties of Revenue Commissioners [TCA 1997 s 817RE]
    • Section 817REA – Revenue powers [TCA 1997 s 817REA]
    • Section 817RF – Arrangements implemented before 1 July 2020 [TCA 1997 s 817RF]
    • Section 817RG – Exchange of information [TCA 1997 s 817RG]
    • Section 817RH – Penalties [TCA 1997 s 817RH]
    • Section 817RI – Specified arrangements [TCA 1997 s 817RI]
  • ▸ Chapter 4 – Payment notices and scheme participants (ss 817S-817T)
    • Section 817S – Payment notices [TCA 1997 s 817S]
    • Section 817T – Payment notices and scheme participants [TCA 1997 s 817T]
  • ▸ Chapter 5 – Outbound payments defensive measures (ss 817U-817Z)
    • Section 817U – Interpretation [TCA 1997 s 817U]
    • Section 817V – Payment of interest [TCA 1997 s 817V]
    • Section 817W – Payment of royalties [TCA 1997 s 817W]
    • Section 817X – Making of distribution [TCA 1997 s 817X]
    • Section 817Y – Reporting [TCA 1997 s 817Y]
    • Section 817Z – Scope of application [TCA 1997 s 817Z]
▸ Part 34 – Provisions relating to the residence of individuals (ss 818-825C)
  • Section 818 – Interpretation (Part 34) [TCA 1997 s 818]
  • Section 819 – Residence [TCA 1997 s 819]
  • Section 820 – Ordinary residence [TCA 1997 s 820]
  • Section 821 – Application of sections 17 and 18(1) and Chapter 1 of Part 3 [TCA 1997 s 821]
  • Section 822 – Split year residence [TCA 1997 s 822]
  • Section 823 – Deduction for income earned outside the State [TCA 1997 s 823]
  • Section 823A – Deduction for income earned in certain foreign states [TCA 1997 s 823A]
  • Section 824 – Appeals [TCA 1997 s 824]
  • Section 825 – Residence treatment of donors of gifts to the State [TCA 1997 s 825]
  • Section 825A – Reduction in income tax for certain income earned outside the State [TCA 1997 s 825A]
  • Section 825B – Repayment of tax where earnings not remitted [TCA 1997 s 825B]
  • Section 825C – Special assignee relief programme (SARP relief) [TCA 1997 s 825C]
▸ Part 35 – Double taxation relief (ss 826-835)
  • ▸ Chapter 1 – Principal reliefs (ss 826-829)
    • Section 826 – Agreements for relief from double taxation [TCA 1997 s 826]
    • Section 826A – Unilateral relief from double taxation [TCA 1997 s 826A]
    • Section 826B – Repayment of tax in case of ceased company: double taxation relief [TCA 1997 s 826B]
    • Section 827 – Application to corporation tax of arrangements made in relation to corporation profits tax under old law [TCA 1997 s 827]
    • Section 828 – Capital gains tax: double taxation relief [TCA 1997 s 828]
    • Section 829 – Treatment for double taxation relief purposes of foreign tax incentive reliefs [TCA 1997 s 829]
  • ▸ Chapter 2 – Miscellaneous (ss 830-835)
    • Section 830 – Relief to certain companies liable to foreign tax [TCA 1997 s 830]
    • Section 831 – Implementation of Council Directive No 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States [TCA 1997 s 831]
    • Section 831A – Treatment of distributions to certain parent companies [TCA 1997 s 831A]
    • Section 831B – Participation exemption for certain foreign distributions [TCA 1997 s 831B]
    • Section 832 – Provisions in relation to Convention for reciprocal avoidance of double taxation in the State and the United Kingdom of income and capital gains [TCA 1997 s 832]
    • Section 833 – Convention with United States of America [TCA 1997 s 833]
    • Section 834 – Relief in respect of ships documented under laws of United States of America [TCA 1997 s 834]
    • Section 835 – Saver for arrangements made under section 362 of Income Tax Act, 1967 [TCA 1997 s 835]
▸ Part 35A – Transfer pricing (ss 835A-835H)
  • Section 835A – Interpretation [TCA 1997 s 835A]
  • Section 835B – Meaning of associated [TCA 1997 s 835B]
  • Section 835C – Basic rules on transfer pricing [TCA 1997 s 835C]
  • Section 835D – Principles for constructing rules in accordance with OECD guidelines [TCA 1997 s 835D]
  • Section 835DA – OECD Pillar One - Amount B [TCA 1997 s 835DA]
  • Section 835E – Modification of basic rules on transfer pricing for arrangements between qualifying persons [TCA 1997 s 835E]
  • Section 835EA – Small or medium-sized enterprise [TCA 1997 s 835EA]
  • Section 835F – Small or medium-sized enterprise [TCA 1997 s 835F]
  • Section 835G – Documentation and enquiries [TCA 1997 s 835G]
  • Section 835H – Elimination of double counting [TCA 1997 s 835H]
  • Section 835HA – Interaction with capital allowances provisions [TCA 1997 s 835HA]
  • Section 835HB – Interaction with provisions dealing with chargeable gains [TCA 1997 s 835HB]
▸ Part 35B – Implementation of articles 7 and 8 of Council Directive (EU) 2016/1164 of 12 July 2016 (Controlled foreign companies) (ss 835I-835Y)
  • ▸ Chapter 1 – Interpretation (ss 835I-835P)
    • Section 835I – Interpretation [TCA 1997 s 835I]
    • Section 835J – Meaning of "control" [TCA 1997 s 835J]
    • Section 835K – Accounting periods [TCA 1997 s 835K]
    • Section 835L – Application of Part to a controlled foreign company [TCA 1997 s 835L]
    • Section 835M – Determination of residence [TCA 1997 s 835M]
    • Section 835N – Adjustment to amount of foreign tax [TCA 1997 s 835N]
    • Section 835O – Corresponding chargeable profits in the State [TCA 1997 s 835O]
    • Section 835P – Corresponding corporation tax in the State [TCA 1997 s 835P]
  • ▸ Chapter 2 – Controlled foreign company charge (ss 835Q-835S)
    • Section 835Q – Undistributed income [TCA 1997 s 835Q]
    • Section 835R – Controlled foreign company charge [TCA 1997 s 835R]
    • Section 835S – Creditable tax [TCA 1997 s 835S]
  • ▸ Chapter 3 – Exemptions (ss 835T-835Y)
    • Section 835T – Effective tax rate exemption [TCA 1997 s 835T]
    • Section 835U – Low profit margin exemption [TCA 1997 s 835U]
    • Section 835V – Low accounting profit exemption [TCA 1997 s 835V]
    • Section 835W – Exempt period exemption [TCA 1997 s 835W]
    • Section 835X – Relief for certain distributions [TCA 1997 s 835X]
    • Section 835Y – Relief on certain disposals of shares or securities in a controlled foreign company [TCA 1997 s 835Y]
    • Section 835YA – Non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V [TCA 1997 s 835YA]
▸ Part 35C – Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches (ss 835Z-835AX)
  • ▸ Chapter 1 – Interpretation and general (Part 35C) (ss 835Z-835AB)
    • Section 835Z – Interpretation (Part 35C) [TCA 1997 ss 835Z]
    • Section 835AA – Associated enterprises [TCA 1997 s 835AA]
    • Section 835AB – Worldwide system of taxation [TCA 1997 s 835AB]
  • ▸ Chapter 2 – Double deduction (ss 835AC-835AD)
    • Section 835AC – Application of Chapter 2 [TCA 1997 s 835AC]
    • Section 835AD – Double deduction mismatch outcome [TCA 1997 s 835AD]
  • ▸ Chapter 3 – Permanent establishments (ss 835AE-835AG)
    • Section 835AE – Application of Chapter 3 [TCA 1997 s 835AE]
    • Section 835AF – Disregarded permanent establishment [TCA 1997 ss 835AF]
    • Section 835AG – Permanent establishment deduction without inclusion mismatch outcome [TCA 1997 ss 835AG]
  • ▸ Chapter 4 – Financial instruments (ss 835AH-835AJ)
    • Section 835AH – Interpretation (Chapter 4) [TCA 1997 ss 835AH]
    • Section 835AI – Application of Chapter 4 [TCA 1997 ss 835AI]
    • Section 835AJ – Financial instrument deduction without inclusion mismatch outcome [TCA 1997 ss 835AJ]
  • ▸ Chapter 5 – Hybrid entities (ss 835AK-835AM)
    • Section 835AK – Application of Chapter 5 [TCA 1997 ss 835AK]
    • Section 835AL – Payment to hybrid entity deduction without inclusion mismatch outcome [TCA 1997 s 835AL]
    • Section 835AM – Payment by hybrid entity deduction without inclusion mismatch outcome [TCA 1997 ss 835AM]
  • ▸ Chapter 6 – Withholding tax (ss 835AN-835AO)
    • Section 835AN – Application of Chapter 6 [TCA 1997 ss 835AN]
    • Section 835AO – Withholding tax mismatch outcome [TCA 1997 s 835AO]
  • ▸ Chapter 7 – Tax residency mismatch (ss 835AP-835AQ)
    • Section 835AP – Application of Chapter 7 [TCA 1997 ss 835AP]
    • Section 835AQ – Tax residency double deduction mismatch outcome [TCA 1997 ss 835AQ]
  • ▸ Chapter 8 – Imported mismatch outcomes (ss 835AR)
    • Section 835AR – Application of Chapter 8 [TCA 1997 s 835AR]
    • Section 835AS – Imported mismatch outcome [TCA 1997 s 835AS]
  • ▸ Chapter 9 – Structured arrangements (ss 835AT-835AU)
    • Section 835AT – Application of Chapter 9 [TCA 1997 835AT]
    • Section 835AU – Structured arrangements [TCA 1997 s 835AU]
  • ▸ Chapter 10 – Carry forward (ss 835AV)
    • Section 835AV – Carry forward [TCA 1997 835AV]
  • ▸ Chapter 10A – Reverse hybrid mismatches (ss 835AVA-835AVD)
    • Section 835AVA – Interpretation (Chapter 10A) [TCA 1997 s 835AVA]
    • Section 835AVB – Collective investment scheme [TCA 1997 s 835AVB]
    • Section 835AVC – Application (Chapter 10A) [TCA 1997 s 835AVC]
    • Section 835AVD – Reverse hybrid mismatch outcome [TCA 1997 s 835AVD]
  • ▸ Chapter 11 – Application of this Part (ss 835AW-835AX)
    • Section 835AW – Scope of application [TCA 1997 835AW]
    • Section 835AX – Order of application [TCA 1997 s 835AX]
▸ Part 35D – Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards interest limitation (ss 835AY-835AAO)
  • ▸ Chapter 1 – Interpretation and general (Part 35D) (ss 835AY-835AAA)
    • Section 835AY – Interpretation (Part 35D) [TCA 1997 s 835AY]
    • Section 835AZ – Relevant profit and loss [TCA 1997 s 835AZ]
    • Section 835AAA – Long-term public infrastructure projects [TCA 1997 s 835AAA]
  • ▸ Chapter 2 – Interest limitation (ss 835AAB-835AAF)
    • Section 835AAB – Interpretation (Chapter 2) [TCA 1997 s 835AAB]
    • Section 835AAC – Interest limitation [TCA 1997 s 835AAC]
    • Section 835AAD – Carry forward of disallowable amount [TCA 1997 s 835AAD]
    • Section 835AAE – Carry forward of total spare capacity [TCA 1997 s 835AAE]
    • Section 835AAF – Reporting [TCA 1997 s 835AAF]
  • ▸ Chapter 3 – Group and equity ratio (ss 835AAG-835AAJ)
    • Section 835AAG – Interpretation (Chapter 3) [TCA 1997 s 835AAG]
    • Section 835AAH – Group ratio [TCA 1997 s 835AAH]
    • Section 835AAI – Equity ratio [TCA 1997 s 835AAI]
    • Section 835AAJ – Election [TCA 1997 s 835AAJ]
  • ▸ Chapter 4 – Application of this Part to interest groups (ss 835AAK-835AAM)
    • Section 835AAK – Interpretation (Chapter 4) [TCA 1997 s 835AAK]
    • Section 835AAL – Application of Part to interest group [TCA 1997 s 835AAL]
    • Section 835AAM – Interest group reporting [TCA 1997 s 835AAM]
  • ▸ Chapter 5 – Application of this Part (ss 835AAN-835AAO)
    • Section 835AAN – Scope of application [TCA 1997 s 835AAN]
    • Section 835AAO – Order of application [TCA 1997 s 835AAO]
▸ Part 36 – Miscellaneous special provisions (ss 836-848AA)
  • Section 836 – Allowances for expenses of members of Oireachtas [TCA 1997 s 836]
  • Section 837 – Members of the clergy and ministers of religion [TCA 1997 s 837]
  • Section 838 – Special portfolio investment accounts [TCA 1997 s 838]
  • Section 839 – Limits to special investments [TCA 1997 s 839]
  • Section 840 – Business entertainment [TCA 1997 s 840]
  • Section 840A – Interest on loans to defray money applied for certain purposes [TCA 1997 s 840A]
  • Section 841 – Voluntary Health Insurance Board: restriction of certain losses and deemed disposal of certain assets [TCA 1997 s 841]
  • Section 842 – Replacement of harbour authorities by port companies [TCA 1997 s 842]
  • Section 843 – Capital allowances for buildings used for third level educational purposes [TCA 1997 s 843]
  • Section 843A – Capital allowances for buildings used for certain childcare purposes [TCA 1997 s 843A]
  • Section 843B – Capital allowances for buildings used for the purposes of providing childcare services or a fitness centre to employees [TCA 1997 s 843B]
  • Section 844 – Companies carrying on mutual business or not carrying on a business [TCA 1997 s 844]
  • Section 845 – Corporation tax: treatment of tax-free income of non-resident banks, insurance businesses, etc. [TCA 1997 s 845]
  • Section 845A – Non-application of section 130 in the case of certain interest paid by banks [TCA 1997 s 845A]
  • Section 845B – Set-off of surplus advance corporation tax [TCA 1997 s 845B]
  • Section 845C – Treatment of Additional Tier 1 instruments [TCA 1997 s 845C]
  • Section 846 – Tax-free securities: exclusion of interest on borrowed money [TCA 1997 s 846]
  • Section 847 – Tax relief for certain branch profits [TCA 1997 s 847]
  • Section 847A – Donations to certain sports bodies [TCA 1997 s 847A]
  • Section 847AA – Deduction for donations to National Governing Bodies [TCA 1997 s 847AA]
  • Section 847B – Tax treatment of return of value on certain shares [TCA 1997 s 847B]
  • Section 847C – Tax treatment of return of value on certain shares where shareholders affected by postal delays [TCA 1997 s 847C]
  • Section 848 – Designated charities: repayment of tax in respect of donations [TCA 1997 s 848]
  • Section 848A – Donations to approved bodies [TCA 1997 s 848A]
  • Section 848AA – Tax treatment of return of value on certain shares [TCA 1997 s 848AA]
▸ Part 36A – Special savings incentive accounts (ss 848B-848U)
  • Section 848B – Interpretation [TCA 1997 s 848B]
  • Section 848C – Special savings incentive account [TCA 1997 s 848C]
  • Section 848D – Tax credits [TCA 1997 s 848D]
  • Section 848E – Payment of tax credit [TCA 1997 s 848E]
  • Section 848F – Declaration on commencement [TCA 1997 s 848F]
  • Section 848G – Acquisition of qualifying assets [TCA 1997 s 848G]
  • Section 848H – Termination of special savings incentive account [TCA 1997 s 848H]
  • Section 848I – Declaration on maturity [TCA 1997 s 848I]
  • Section 848J – Gain on maturity [TCA 1997 s 848J]
  • Section 848K – Gain on cessation [TCA 1997 s 848K]
  • Section 848L – Gain on withdrawal [TCA 1997 s 848L]
  • Section 848M – Taxation of gains [TCA 1997 s 848M]
  • Section 848N – Transfer of special savings incentive account [TCA 1997 s 848N]
  • Section 848O – Declaration on transfer [TCA 1997 s 848O]
  • Section 848P – Monthly returns [TCA 1997 s 848P]
  • Section 848Q – Annual returns [TCA 1997 s 848Q]
  • Section 848QA – Other returns [TCA 1997 s 848QA]
  • Section 848R – Registration etc [TCA 1997 s 848R]
  • Section 848S – Regulations [TCA 1997 s 848S]
  • Section 848T – Offences [TCA 1997 s 848T]
  • Section 848U – Disclosure of information [TCA 1997 s 848U]
▸ Part 36B – Pensions incentive tax credits (ss 848V-848AG)
  • Section 848V – Interpretation [TCA 1997 s 848V]
  • Section 848W – Transfer of funds on maturity of SSIA [TCA 1997 s 848W]
  • Section 848X – Declaration [TCA 1997 s 848X]
  • Section 848Y – Entitlement to pension tax credit [TCA 1997 s 848Y]
  • Section 848Z – Tax credits [TCA 1997 s 848Z]
  • Section 848AA – Payment of tax credits [TCA 1997 s 848AA]
  • Section 848AB – Monthly return [TCA 1997 s 848AB]
  • Section 848ABA – Withdrawal of tax credits [TCA 1997 s 848ABA]
  • Section 848AC – Other returns [TCA 1997 s 848AC]
  • Section 848AD – Registration and audit of administrators [TCA 1997 s 848AD]
  • Section 848AE – Regulations (Part 36B) [TCA 1997 s 848AE]
  • Section 848AF – Offences (Part 36B) [TCA 1997 s 848AF]
  • Section 848AG – Retention of declarations [TCA 1997 s 848AG]
▸ Part 37 – Administration (ss 849-875)
  • Section 849 – Taxes under care and management of Revenue Commissioners [TCA 1997 s 849]
  • Section 850 – Appeal Commissioners [TCA 1997 s 850]
  • Section 851 – Collector-General [TCA 1997 s 851]
  • Section 851A – Confidentiality of taxpayer information [TCA 1997 s 851A]
  • Section 851B – Use of, and access to, taxpayer information [TCA 1997 s 851B]
  • Section 852 – Inspectors of taxes [TCA 1997 s 852]
  • Section 853 – Governor and directors of Bank of Ireland [TCA 1997 s 853]
  • Section 854 – Appointment of persons for purposes of assessment of certain public offices [TCA 1997 s 854]
  • Section 855 – Declaration to be made by Commissioners [TCA 1997 s 855]
  • Section 856 – Disqualification of Commissioners in cases of personal interest [TCA 1997 s 856]
  • Section 857 – Declarations on taking office [TCA 1997 s 857]
  • Section 858 – Evidence of authorisation [TCA 1997 s 858]
  • Section 859 – Anonymity of authorised officers in relation to certain matters [TCA 1997 s 859]
  • Section 860 – Administration of oaths [TCA 1997 s 860]
  • Section 861 – Documents to be in accordance with form prescribed by Revenue Commissioners [TCA 1997 s 861]
  • Section 862 – Exercise of powers, etc of Minister for Finance under Tax Acts [TCA 1997 s 862]
  • Section 863 – Loss, destruction or damage of assessments and other documents [TCA 1997 s 863]
  • Section 864 – Making of claims, etc. [TCA 1997 s 864]
  • Section 864A – Electronic claims [TCA 1997 s 864A]
  • Section 865 – Claims for repayment, interest on repayments and time limits for assessment [TCA 1997 s 865]
  • Section 865A – Interest on repayments [TCA 1997 s 865A]
  • Section 865B – No offset where repayment prohibited [TCA 1997 s 865B]
  • Section 866 – Rules as to delivery of statements [TCA 1997 s 866]
  • Section 867 – Amendment of statutory forms [TCA 1997 s 867]
  • Section 868 – Execution of warrants [TCA 1997 s 868]
  • Section 869 – Delivery, service and evidence of notices and forms [TCA 1997 s 869]
  • Section 870 – Effect of want of form, error, etc on assessments, charges, warrants and other proceedings [TCA 1997 s 870]
  • Section 871 – Power to combine certain returns and assessments [TCA 1997 s 871]
  • Section 872 – Use of information relating to other taxes and duties [TCA 1997 s 872]
  • Section 873 – Proof that person is a Commissioner or officer [TCA 1997 s 873]
  • Section 874 – Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts [TCA 1997 s 874]
  • Section 874A – Prescribing of forms, etc. [TCA 1997 s 874A]
  • Section 875 – Exemption of appraisements and valuations from stamp duty [TCA 1997 s 875]
▸ Part 38 – Returns of income and gains, other obligations and returns, and Revenue powers (ss 876-917N)
  • ▸ Chapter 1 – Income tax: returns of income (ss 876-881)
    • Section 876 – Notice of liability to income tax [TCA 1997 s 876]
    • Section 877 – Returns by persons chargeable [TCA 1997 s 877]
    • Section 878 – Persons acting for incapacitated persons and non-residents [TCA 1997 s 878]
    • Section 879 – Returns of income [TCA 1997 s 879]
    • Section 880 – Partnership returns [TCA 1997 s 880]
    • Section 881 – Returns by married persons [TCA 1997 s 881]
  • ▸ Chapter 2 – Corporation tax: returns of profits (ss 882-884)
    • Section 882 – Particulars to be supplied by new companies [TCA 1997 s 882]
    • Section 883 – Notice of liability to corporation tax [TCA 1997 s 883]
    • Section 884 – Returns of profits [TCA 1997 s 884]
  • ▸ Chapter 3 – Other obligations and returns (ss 885-898A)
    • Section 885 – Obligation to show tax reference number on receipts [TCA 1997 s 885]
    • Section 886 – Obligation to keep certain records [TCA 1997 s 886]
    • Section 886A – Retention and inspection of records in relation to claims by individuals [TCA 1997 s 886A]
    • Section 887 – Use of electronic data processing [TCA 1997 s 887]
    • Section 888 – Returns, etc. by lessors, lessees and agents [TCA 1997 s 888]
    • Section 889 – Returns of fees, commissions, etc paid by certain persons [TCA 1997 s 889]
    • Section 890 – Returns by persons in receipt of income belonging to others [TCA 1997 s 890]
    • Section 891 – Returns of interest paid or credited without deduction of tax [TCA 1997 s 891]
    • Section 891A – Returns of interest paid to non-residents [TCA 1997 s 891A]
    • Section 891B – Returns of certain payments made [TCA 1997 s 891B]
    • Section 891C – Returns of certain information by investment undertakings [TCA 1997 s 891C]
    • Section 891D – Returns of payment transactions by payment settlers [TCA 1997 s 891D]
    • Section 891DA – Returns of certain payment card transactions by payment card providers [TCA 1997 s 891DA]
    • Section 891E – Implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013 (FATCA) [TCA 1997 s 891E]
    • Section 891F – Returns of certain information by financial institutions [TCA 1997 s 891F]
    • Section 891G – Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation [TCA 1997 s 891G]
    • Section 891GA – Disclosure of certain information for the purposes of administrative cooperation in the field of taxation [TCA 1997 s 891GA]
    • Section 891H – Country-by-country reporting [TCA 1997 s 891H]
    • Section 891HA – Implementation of Part I of OECD (2023) International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework [TCA 1997 s 891HA]
    • Section 891I – Implementation of Article 1(8) of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU [TCA 1997 s 891I]
    • Section 891J – Return of certain information by Reporting Platform Operators [TCA 1997 s 891J]
    • Section 891K – Implementation of Council Directive (EU) 2021/514 of 22 March 2021 5 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests [TCA 1997 s 891K]
    • Section 891L – Administrative cooperation [TCA 1997 s 891L]
    • Section 892 – Returns by nominee holders of securities [TCA 1997 s 892]
    • Section 893 – Returns by certain intermediaries in relation to UCITS [TCA 1997 s 893]
    • Section 894 – Returns of certain information by third parties [TCA 1997 s 894]
    • Section 894A – Returns by third parties in relation to personal reliefs [TCA 1997 s 894A]
    • Section 895 – Returns in relation to foreign accounts [TCA 1997 s 895]
    • Section 896 – Returns in relation to certain offshore products [TCA 1997 s 896]
    • Section 896A – Returns in relation to settlements and trustees [TCA 1997 s 896A]
    • Section 896B – Provision of information by Commission for Taxi Regulation [TCA 1997 s 896B]
    • Section 896C – Provision of information by Child and Family Agency [TCA 1997 s 896C]
    • Section 897 – Returns of employees' emoluments, etc. [TCA 1997 s 897]
    • Section 897A – Returns by employers in relation to pension products [TCA 1997 s 897A]
    • Section 897B – Returns of information in respect of awards of shares to directors and employees [TCA 1997 s 897B]
    • Section 897C – Returns by employers in relation to reportable benefits [TCA 1997 s 897C]
    • Section 898 – Returns of copies of rates and production of certain valuations [TCA 1997 s 898]
    • Section 898A – Format of returns etc. [TCA 1997 s 898A]
  • ▸ Chapter 3A – Implementation of Council Directive 2003/48/EC of 3 June 2003 on Taxation of Savings Income in the Form of Interest Payments and Related Matters (ss 898B-898S)
    • Section 898B – Interpretation (Chapter 3A) [TCA 1997 s 898B]
    • Section 898C – Beneficial owner [TCA 1997 s 898C]
    • Section 898D – Paying agent and residual entity [TCA 1997 s 898D]
    • Section 898E – Interest payment [TCA 1997 s 898E]
    • Section 898F – Obligations of paying agents where contractual relations entered into before 1 January 2004 [TCA 1997 s 898F]
    • Section 898G – Obligations of paying agents in other contractual relations entered into [TCA 1997 s 898G]
    • Section 898H – Returns of interest payments made to or secured for beneficial owners [TCA 1997 s 898H]
    • Section 898I – Returns of interest payments to residual entities [TCA 1997 s 898I]
    • Section 898J – Exchange of information between Member States [TCA 1997 s 898J]
    • Section 898K – Special arrangements for certain securities [TCA 1997 s 898K]
    • Section 898L – Certificate for the purposes of Article 13.2 of the Directive [TCA 1997 s 898L]
    • Section 898M – Credit for withholding tax [TCA 1997 s 898M]
    • Section 898N – Audit [TCA 1997 s 898N]
    • Section 898O – Penalty for failure to make returns, etc. [TCA 1997 s 898O]
    • Section 898P – Arrangements with dependent and associated territories of Member States [TCA 1997 s 898P]
    • Section 898Q – Miscellaneous and supplemental [TCA 1997 s 898Q]
    • Section 898R – Commencement (Chapter 3A) [TCA 1997 s 898R]
    • Section 898S – Cessation [TCA 1997 s 898S]
  • ▸ Chapter 4 – Revenue powers (ss 899-912B)
    • Section 899 – Inspector's right to make enquiries [TCA 1997 s 899]
    • Section 900 – Power to call for production of books, information, etc. [TCA 1997 s 900]
    • Section 901 – Application to High Court: production of books, information, etc. [TCA 1997 s 901]
    • Section 902 – Information to be furnished by third party: request of an authorised officer [TCA 1997 s 902]
    • Section 902A – Application to High Court: information from third party [TCA 1997 s 902A]
    • Section 902B – Powers of inspection: life policies [TCA 1997 s 902B]
    • Section 903 – Power of inspection: PAYE [TCA 1997 s 903]
    • Section 904 – Power of inspection: tax deduction from payments to certain subcontractors [TCA 1997 s 904]
    • Section 904A – Power of inspection: returns and collection of appropriate tax [TCA 1997 s 904A]
    • Section 904B – Report to Committee of Public Accounts: publication etc [TCA 1997 s 904B]
    • Section 904C – Power of inspection (returns and collection of appropriate tax) assurance companies [TCA 1997 s 904C]
    • Section 904D – Power of inspection (returns and collection of appropriate tax) investment undertakings [TCA 1997 s 904D]
    • Section 904E – Power of inspection: claims by authorised insurers [TCA 1997 s 904E]
    • Section 904F – Power of inspection: claims by qualifying lenders [TCA 1997 s 904F]
    • Section 904G – Power of inspection: claims by qualifying insurers [TCA 1997 s 904G]
    • Section 904H – Power of inspection: qualifying savings managers [TCA 1997 s 904H]
    • Section 904I – Power of inspection: returns and collection of dividend withholding tax [TCA 1997 s 904I]
    • Section 904J – Power of inspection: tax deduction from payments in respect of professional services by certain persons [TCA 1997 s 904J]
    • Section 904K – Power of inspection: notices of attachment [TCA 1997 s 904K]
    • Section 905 – Inspection of documents and records [TCA 1997 s 905]
    • Section 906 – Authorised officers and Garda Síochána [TCA 1997 s 906]
    • Section 906A – Information to be furnished by financial institutions [TCA 1997 s 906A]
    • Section 907 – Application to Appeal Commissioners: information from financial institutions [TCA 1997 s 907]
    • Section 907A – Application to Appeal Commissioners: information from third party [TCA 1997 s 907A]
    • Section 908 – Application to High Court seeking order requiring information: financial institutions [TCA 1997 s 908]
    • Section 908A – Revenue offence: power to obtain information from financial institutions [TCA 1997 s 908A]
    • Section 908B – Application to High Court seeking order requiring information: associated institutions [TCA 1997 s 908B]
    • Section 908C – Search warrants [TCA 1997 s 908C]
    • Section 908D – Order to produce evidential material [TCA 1997 s 908D]
    • Section 908E – Order to produce documents or provide information [TCA 1997 s 908E]
    • Section 908F – Privileged legal material [TCA 1997 s 908F]
    • Section 909 – Power to require return of property [TCA 1997 s 909]
    • Section 910 – Power to obtain information from Minister of the Government [TCA 1997 s 910]
    • Section 911 – Valuation of assets [TCA 1997 s 911]
    • Section 912 – Computer documents and records [TCA 1997 s 912]
    • Section 912A – Information for tax authorities in other territories [TCA 1997 s 912A]
    • Section 912B – Questioning of suspects in Garda Síochána custody in certain circumstances [TCA 1997 s 912B]
  • ▸ Chapter 5 – Capital gains tax: returns, information, etc (ss 913-917C)
    • Section 913 – Application of income tax provisions relating to returns, etc. [TCA 1997 s 913]
    • Section 914 – Returns by issuing houses, stockbrokers, auctioneers, etc. [TCA 1997 s 914]
    • Section 915 – Returns by nominee shareholders [TCA 1997 s 915]
    • Section 916 – Returns by party to a settlement [TCA 1997 s 916]
    • Section 917 – Returns relating to non-resident companies and trusts [TCA 1997 s 917]
    • Section 917A – Return of property transfers to non-resident trustees [TCA 1997 s 917A]
    • Section 917B – Return by settlor in relation to non-resident trustees [TCA 1997 s 917B]
    • Section 917C – Return by certain trustees [TCA 1997 s 917C]
  • ▸ Chapter 6 – Electronic transmission of returns of income, profits, etc, and of other Revenue returns (ss 917D-917N)
    • Section 917D – Interpretation (Chapter 6) [TCA 1997 s 917D]
    • Section 917E – Application [TCA 1997 s 917E]
    • Section 917EA – Mandatory electronic filing and payment of tax [TCA 1997 s 917EA]
    • Section 917F – Electronic transmission of returns [TCA 1997 s 917F]
    • Section 917G – Approved persons [TCA 1997 s 917G]
    • Section 917H – Approved transmissions [TCA 1997 s 917H]
    • Section 917I – Digital signatures [TCA 1997 s 917I]
    • Section 917J – Acknowledgement of electronic transmissions [TCA 1997 s 917J]
    • Section 917K – Hard copies [TCA 1997 s 917K]
    • Section 917L – Exercise of powers [TCA 1997 s 917L]
    • Section 917M – Proceedings [TCA 1997 s 917M]
    • Section 917N – Miscellaneous [TCA 1997 s 917N]
▸ Part 39 – Assessments (ss 918-931)
  • ▸ Chapter 1 – Income tax and corporation tax (ss 918-928)
    • Section 918 – Making of assessments under Schedules C, D, E and F [TCA 1997 s 918]
    • Section 919 – Assessments to corporation tax [TCA 1997 s 919]
    • Section 920 – Granting of allowances and reliefs [TCA 1997 s 920]
    • Section 921 – Aggregation of assessments [TCA 1997 s 921]
    • Section 922 – Assessment in absence of return [TCA 1997 s 922]
    • Section 923 – Function of certain assessors [TCA 1997 s 923]
    • Section 924 – Additional assessments [TCA 1997 s 924]
    • Section 925 – Special rules relating to assessments under Schedule E [TCA 1997 s 925]
    • Section 926 – Estimation of certain amounts [TCA 1997 s 926]
    • Section 927 – Rectification of excessive set-off, etc of tax credit [TCA 1997 s 927]
    • Section 928 – Transmission to Collector-General of particulars of sums to be collected [TCA 1997 s 928]
  • ▸ Chapter 2 – Provision against double assessment and relief for error or mistake (ss 929-930)
    • Section 929 – Double assessment [TCA 1997 s 929]
    • Section 930 – Error or mistake [TCA 1997 s 930]
  • ▸ Chapter 3 – Capital gains tax (ss 931)
    • Section 931 – Making of assessments and application of income tax assessment provisions [TCA 1997 s 931]
▸ Part 40 – Appeals (ss 932-949)
  • ▸ Chapter 1 – Appeals against income tax and corporation tax assessments (ss 932-944A)
    • Section 932 – Prohibition on alteration of assessment except on appeal [TCA 1997 s 932]
    • Section 934 – Procedure on appeals [TCA 1997 s 934]
    • Section 935 – Power to issue precepts [TCA 1997 s 935]
    • Section 936 – Objection by inspector or other officer to schedules [TCA 1997 s 936]
    • Section 937 – Confirmation and amendment of assessments [TCA 1997 s 937]
    • Section 938 – Questions as to assessments or schedules [TCA 1997 s 938]
    • Section 939 – Summoning and examination of witnesses [TCA 1997 s 939]
    • Section 940 – Determination of liability in cases of default [TCA 1997 s 940]
    • Section 941 – Statement of case for High Court [TCA 1997 s 941]
    • Section 942 – Appeals to Circuit Court [TCA 1997 s 942]
    • Section 943 – Extension of section 941 [TCA 1997 s 943]
    • Section 944 – Communication of decision of Appeal Commissioners [TCA 1997 s 944]
    • Section 944A – Publication of determinations of Appeal Commissioners [TCA 1997 s 944A]
  • ▸ Chapter 2 – Appeals against capital gains tax assessments (ss 945-946)
    • Section 945 – Appeals against assessments [TCA 1997 s 945]
    • Section 946 – Regulations with respect to appeals [TCA 1997 s 946]
  • ▸ Chapter 3 – Miscellaneous (ss 947-949)
    • Section 947 – Appeals against determination under sections 98 to 100 [TCA 1997 s 947]
    • Section 948 – Appeals against amount of income tax deducted under Schedule E [TCA 1997 s 948]
    • Section 949 – Appeals against determinations of certain claims, etc. [TCA 1997 s 949]
▸ Part 40A – Appeals to Appeals Commissioners (ss 949A-949AV)
  • ▸ Chapter 1 – Interpretation and General (ss 949A-949H)
    • Section 949A – Interpretation [TCA 1997 s 949A]
    • Section 949B – Delegation of acts and functions of the Revenue Commissioners [TCA 1997 s 949B]
    • Section 949C – Electronic means [TCA 1997 s 949C]
    • Section 949D – Persons acting under authority [TCA 1997 s 949D]
    • Section 949E – Directions [TCA 1997 s 949E]
    • Section 949F – Joining of additional parties to appeal [TCA 1997 s 949F]
    • Section 949G – Withdrawal and dismissal of appeals [TCA 1997 s 949G]
    • Section 949H – Flexible proceedings [TCA 1997 s 949H]
  • ▸ Chapter 2 – Making and acceptance of appeals (ss 949I-949P)
    • Section 949I – Notice of appeal [TCA 1997 s 949I]
    • Section 949J – Valid appeal and references in this Part to acceptance of an appeal [TCA 1997 s 949J]
    • Section 949K – Notification of appeal to Revenue Commissioners [TCA 1997 s 949K]
    • Section 949L – Objection by Revenue Commissioners [TCA 1997 s 949L]
    • Section 949M – Acceptance of an appeal [TCA 1997 s 949M]
    • Section 949N – Refusal to accept an appeal [TCA 1997 s 949N]
    • Section 949O – Late appeals [TCA 1997 s 949O]
    • Section 949P – Effect of enforcement action for collection of tax [TCA 1997 s 949P]
  • ▸ Chapter 3 – Pre-hearing proceedings (ss 949Q-949W)
    • Section 949Q – Statement of case [TCA 1997 s 949Q]
    • Section 949R – Exchange of statement of case [TCA 1997 s 949R]
    • Section 949S – Outline of arguments [TCA 1997 s 949S]
    • Section 949T – Case management conference [TCA 1997 s 949T]
    • Section 949U – Adjudication without a hearing [TCA 1997 s 949U]
    • Section 949V – Settlement of appeal by agreement [TCA 1997 s 949V]
    • Section 949W – Staying proceedings [TCA 1997 s 949W]
  • ▸ Chapter 4 – Hearings (ss 949X-949AF)
    • Section 949X – Time and place for hearing [TCA 1997 s 949X]
    • Section 949Y – Public hearings [TCA 1997 s 949Y]
    • Section 949Z – Exclusion from hearings [TCA 1997 s 949Z]
    • Section 949AA – Parties’ attendance at hearings [TCA 1997 s 949AA]
    • Section 949AB – Parties’ representatives [TCA 1997 s 949AB]
    • Section 949AC – Evidence [TCA 1997 s 949AC]
    • Section 949AD – Oath [TCA 1997 s 949AD]
    • Section 949AE – Summoning and examination of witnesses [TCA 1997 s 949AE]
    • Section 949AF – Oral determinations [TCA 1997 s 949AF]
  • ▸ Chapter 5 – Determinations (ss 949AG-949AO)
    • Section 949AG – Appeal Commissioners to have regard to same matters as Revenue Commissioners [TCA 1997 s 949AG]
    • Section 949AH – Mode of proceeding if appeal adjudicated on by way of a hearing [TCA 1997 s 949AH]
    • Section 949AI – Incomplete information [TCA 1997 s 949AI]
    • Section 949AJ – Determinations and their notification [TCA 1997 s 949AJ]
    • Section 949AK – Determinations in relation to assessments [TCA 1997 s 949AK]
    • Section 949AL – Determinations other than in relation to assessments [TCA 1997 s 949AL]
    • Section 949AM – Revenue Commissioners to give effect to determinations [TCA 1997 s 949AM]
    • Section 949AN – Appeals raising common or related issues [TCA 1997 s 949AN]
    • Section 949AO – Publication of determinations [TCA 1997 s 949AO]
  • ▸ Chapter 6 – Appealing determinations of the Appeal Commissioners (ss 949AP-949AT)
    • Section 949AP – Appealing against determinations [TCA 1997 s 949AP]
    • Section 949AQ – Case stated for High Court [TCA 1997 s 949AQ]
    • Section 949AR – Determinations of High Court [TCA 1997 s 949AR]
    • Section 949AS – Appeal to Court of Appeal [TCA 1997 s 949AS]
    • Section 949AT – Revenue Commissioners to give effect to decisions of High Court, Court of Appeal and Supreme Court [TCA 1997 s 949AT]
  • ▸ Chapter 7 – Penalties and Sanctions (ss 949AU-949AV)
    • Section 949AU – Summoning and examination of witnesses [TCA 1997 s 949AU]
    • Section 949AV – Dismissal of an appeal [TCA 1997 s 949AV]
  • ▸ Chapter 8 – Appeal Commissioner vacating office before completion of appeal (ss 949AW-949AX)
    • Section 949AW – Appeal Commissioner vacating office: prior to determination [TCA 1997 s 949AW]
    • Section 949AX – Appeal Commissioner vacating office: prior to completion and signing of case stated [TCA 1997 s 949AX]
▸ Part 41 – Self assessment (ss 950-959)
  • Section 950 – Interpretation (Part 41) [TCA 1997 s 950]
  • Section 951 – Obligation to make a return [TCA 1997 s 951]
  • Section 952 – Obligation to pay preliminary tax [TCA 1997 s 952]
  • Section 953 – Notices of preliminary tax [TCA 1997 s 953]
  • Section 954 – Making of assessments [TCA 1997 s 954]
  • Section 955 – Amendment of and time limit for assessments [TCA 1997 s 955]
  • Section 956 – Inspector's right to make enquiries and amend assessments [TCA 1997 s 956]
  • Section 957 – Appeals [TCA 1997 s 957]
  • Section 958 – Date for payment of tax [TCA 1997 s 958]
  • Section 959 – Miscellaneous (Part 41) [TCA 1997 s 959]
▸ Part 41A – Assessing rules including rules for self-assessment (ss 959A-959AX)
  • ▸ Chapter 1 – Interpretation (ss 959A-959B)
    • Section 959A – Interpretation [TCA 1997 s 959A]
    • Section 959B – Supplemental interpretation provisions [TCA 1997 s 959B]
  • ▸ Chapter 2 – Assessments: general rules (ss 959C-959H)
    • Section 959C – Making of assessments: general rules [TCA 1997 s 959C]
    • Section 959D – Records of assessments and generation of notices by electronic means [TCA 1997 s 959D]
    • Section 959E – Notice of assessment by Revenue officer [TCA 1997 s 959E]
    • Section 959F – Double assessment [TCA 1997 s 959F]
    • Section 959G – Transmission to Collector-General of particulars of sums to be collected [TCA 1997 s 959G]
    • Section 959H – Amended assessment and notice of amended assessment [TCA 1997 s 959H]
  • ▸ Chapter 3 – Chargeable persons: returns (ss 959I-959Q)
    • Section 959I – Obligation to make a return [TCA 1997 s 959I]
    • Section 959J – Requirements for returns for income tax and capital gains tax purposes [TCA 1997 s 959J]
    • Section 959K – Requirements for returns for corporation tax purposes [TCA 1997 s 959K]
    • Section 959L – Delivery of return by person acting under authority [TCA 1997 s 959L]
    • Section 959M – Delivery of return by precedent partner [TCA 1997 s 959M]
    • Section 959N – Exclusion from obligation to deliver a return [TCA 1997 s 959N]
    • Section 959O – Failure to deliver a return [TCA 1997 s 959O]
    • Section 959P – Expression of doubt [TCA 1997 s 959P]
    • Section 959Q – Miscellaneous (Chapter 3) [TCA 1997 s 959Q]
  • ▸ Chapter 4 – Chargeable persons: self-assessments (ss 959R-959X)
    • Section 959R – Inclusion of self assessment in return [TCA 1997 s 959R]
    • Section 959S – Option for self assessment to be made by Revenue [TCA 1997 s 959S]
    • Section 959T – Self assessment by person acting under authority [TCA 1997 s 959T]
    • Section 959U – Self assessment by Revenue officer in relation to chargeable person [TCA 1997 s 959U]
    • Section 959V – Amendment by chargeable person of return and of self assessment in return [TCA 1997 s 959V]
    • Section 959W – Making of self assessment in accordance with return [TCA 1997 s 959W]
    • Section 959X – Penalty for failure to make or amend self assessment [TCA 1997 s 959X]
  • ▸ Chapter 5 – Revenue assessments and enquiries and related time limits (ss 959Y-959AE)
    • Section 959Y – Chargeable persons and other persons: assessment made or amended by Revenue officer [TCA 1997 s 959Y]
    • Section 959Z – Right of Revenue officer to make enquiries [TCA 1997 s 959Z]
    • Section 959AA – Chargeable persons: time limit on assessment made or amended by Revenue officer [TCA 1997 s 959AA]
    • Section 959AB – Persons other than chargeable persons: time limit on Revenue assessment and amended assessment [TCA 1997 s 959AB]
    • Section 959AC – Chargeable persons: Revenue assessment and amendment of assessments in absence of return, etc [TCA 1997 s 959AC]
    • Section 959AD – Chargeable persons and other persons: Revenue assessment and amendment of assessments where there is fraud or neglect [TCA 1997 s 959AD]
    • Section 959AE – Other Revenue assessments and miscellaneous matters [TCA 1997 s 959AE]
  • ▸ Chapter 6 – Appeals (ss 959AF-959AL)
    • Section 959AF – Appeals in relation to assessments [TCA 1997 s 959AF]
    • Section 959AG – Chargeable persons: no appeal against self assessment [TCA 1997 s 959AG]
    • Section 959AH – Chargeable persons: requirements to submit return and pay tax [TCA 1997 s 959AH]
    • Section 959AI – Chargeable persons and other persons: no appeal against agreed amounts [TCA 1997 s 959AI]
    • Section 959AJ – Appeals against time limits for making enquiries and taking actions [TCA 1997 s 959AJ]
    • Section 959AK – Appeals against amended assessments and provisions concerning preliminary matters [TCA 1997 s 959AK]
    • Section 959AL – Persons other than chargeable persons: other rules [TCA 1997 s 959AL]
  • ▸ Chapter 7 – Chargeable persons: preliminary tax and dates for payment of tax (ss 959AM-959AV)
    • Section 959AM – Interpretation and miscellaneous (Chapter 7) [TCA 1997 s 959AM]
    • Section 959AN – Obligation to pay preliminary tax [TCA 1997 s 959AN]
    • Section 959AO – Date for payment of income tax [TCA 1997 s 959AO]
    • Section 959AP – Payment of preliminary tax by direct debit [TCA 1997 s 959AP]
    • Section 959AQ – Date for payment of capital gains tax [TCA 1997 s 959AQ]
    • Section 959AR – Date for payment of corporation tax: companies other than with relevant accounting periods [TCA 1997 s 959AR]
    • Section 959AS – Date for payment of corporation tax: companies with relevant accounting periods [TCA 1997 s 959AS]
    • Section 959AT – Date for payment of corporation tax: groups [TCA 1997 s 959AT]
    • Section 959AU – Date for payment of tax: amended assessments [TCA 1997 s 959AU]
    • Section 959AV – Date for payment of tax: determination of an appeal [TCA 1997 s 959AV]
  • ▸ Chapter 8 – Miscellaneous provisions (s 959AX)
    • Section 959AW – Mutual agreement procedures [TCA 1997 s 959AW]
    • Section 959AX – Estimate of tax due [TCA 1997 s 959AX]
▸ Part 42 – Collection and recovery (ss 960-1006B)
  • ▸ Chapter 1 – Income tax (s 960)
    • Section 960 – Date for payment of income tax other than under self assessment [TCA 1997 s 960]
  • ▸ Chapter 1A – Interpretation (ss 960A-960B)
    • Section 960A – Interpretation [TCA 1997 s 960A]
    • Section 960B – Discharge of Revenue Commissioners' and Collector-General's functions [TCA 1997 s 960B]
  • ▸ Chapter 1B – Collection of tax, etc. (ss 960C-960H)
    • Section 960C – Tax to be due and payable to Revenue Commissioners [TCA 1997 s 960C]
    • Section 960D – Tax to be debt due to Minister for Finance [TCA 1997 s 960D]
    • Section 960E – Collection of tax, issue of demands, etc. [TCA 1997 s 960E]
    • Section 960EA – Payment of tax by relevant payment methods [TCA 1997 s 960EA]
    • Section 960F – Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable [TCA 1997 s 960F]
    • Section 960G – Duty of taxpayer to identify liability against which payment to be set, etc. [TCA 1997 s 960G]
    • Section 960GA – Repayment or refund of payment made in excess of liability to tax assessed by taxpayer [TCA 1997 s 960GA]
    • Section 960H – Offset between taxes [TCA 1997 s 960H]
  • ▸ Chapter 1C – Recovery provisions, evidential rules, etc. (ss 960I-960Q)
    • Section 960I – Recovery of tax by way of civil proceedings [TCA 1997 s 960I]
    • Section 960J – Evidential and procedural rules [TCA 1997 s 960J]
    • Section 960K – Judgments for recovery of tax [TCA 1997 s 960K]
    • Section 960L – Recovery by sheriff or county registrar [TCA 1997 s 960L]
    • Section 960M – Taking by Collector-General of proceedings in bankruptcy [TCA 1997 s 960M]
    • Section 960N – Continuance of pending proceedings and evidence in proceedings [TCA 1997 s 960N]
    • Section 960O – Winding-up of companies: priority for taxes [TCA 1997 s 960O]
    • Section 960P – Bankruptcy: priority for taxes [TCA 1997 s 960P]
    • Section 960Q – Recovery of amounts received by a person following the lodgement of an incorrect account, etc. [TCA 1997 s 960Q]
  • ▸ Chapter 1D – Power to require statement of affairs, security, etc. (ss 960R-960S)
    • Section 960R – Power of Collector-General to require certain persons to provide return of property [TCA 1997 s 960R]
    • Section 960S – Security for certain taxes [TCA 1997 s 960S]
  • ▸ Chapter 1 – Income tax, continued (ss 961-972)
    • Section 961 – Issue of demand notes and receipts [TCA 1997 s 961]
    • Section 962 – Recovery by sheriff or county registrar [TCA 1997 s 962]
    • Section 963 – Power of Collector-General and authorised officer to sue in Circuit Court or District Court [TCA 1997 s 963]
    • Section 964 – Continuance of pending proceedings [TCA 1997 s 964]
    • Section 965 – Evidence in proceedings in Circuit Court or District Court for recovery of income tax [TCA 1997 s 965]
    • Section 966 – High Court proceedings [TCA 1997 s 966]
    • Section 967 – Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax [TCA 1997 s 967]
    • Section 968 – Judgments for recovery of income tax [TCA 1997 s 968]
    • Section 969 – Duration of imprisonment for non-payment of income tax [TCA 1997 s 969]
    • Section 970 – Recovery of income tax charged on profits not distrainable [TCA 1997 s 970]
    • Section 971 – Priority of income tax debts over other debts [TCA 1997 s 971]
    • Section 972 – Duty of employer as to income tax payable by employees [TCA 1997 s 972]
  • ▸ Chapter 2 – Corporation tax (ss 973-975)
    • Section 973 – Collection of corporation tax [TCA 1997 s 973]
    • Section 974 – Priority for corporation tax [TCA 1997 s 974]
    • Section 975 – Application of sections 964(2), 980(8) and 981 for purposes of corporation tax [TCA 1997 s 975]
  • ▸ Chapter 3 – Capital gains tax (ss 976-982)
    • Section 976 – Collection of capital gains tax [TCA 1997 s 976]
    • Section 977 – Recovery of capital gains tax from shareholder [TCA 1997 s 977]
    • Section 978 – Gifts: recovery of capital gains tax from donee [TCA 1997 s 978]
    • Section 979 – Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3) [TCA 1997 s 979]
    • Section 980 – Deduction from consideration on disposal of certain assets [TCA 1997 s 980]
    • Section 981 – Payment by instalments where consideration due after time of disposal [TCA 1997 s 981]
    • Section 982 – Preferential payment [TCA 1997 s 982]
  • ▸ Chapter 4 – Collection and recovery of income tax on certain emoluments (PAYE system) (ss 983-997A)
    • Section 983 – Interpretation (Chapter 4) [TCA 1997 s 983]
    • Section 984 – Application [TCA 1997 s 984]
    • Section 984A – Electronic system [TCA 1997 s 984A]
    • Section 984B – Liability for payment of deduction [TCA 1997 s 984B]
    • Section 985 – Method of collection [TCA 1997 s 985]
    • Section 985A – Application of section 985 to certain perquisites etc. [TCA 1997 s 985A]
    • Section 985B – PAYE settlement agreements [TCA 1997 s 985B]
    • Section 985C – PAYE: payment by intermediary [TCA 1997 s 985C]
    • Section 985D – PAYE: employee of non-resident employer etc [TCA 1997 s 985D]
    • Section 985E – PAYE: employment not wholly exercised in State [TCA 1997 s 985E]
    • Section 985F – PAYE: mobile workforce [TCA 1997 s 985F]
    • Section 985G – Return by employer [TCA 1997 s 985G]
    • Section 985H – Exceptional circumstances [TCA 1997 s 985H]
    • Section 986 – Regulations [TCA 1997 s 986]
    • Section 986A – Payment made without deductions of income tax [TCA 1997 s 986A]
    • Section 987 – Penalties for breach of regulations [TCA 1997 s 987]
    • Section 988 – Registration of certain persons as employers and requirement to send certain notifications [TCA 1997 s 988]
    • Section 988A – Register of employees [TCA 1997 s 988A]
    • Section 989 – Estimation of tax due for income tax months [TCA 1997 s 989]
    • Section 990 – Assessment of tax due [TCA 1997 s 990]
    • Section 990A – Generation of estimates by electronic, photographic or other process [TCA 1997 s 990A]
    • Section 991 – Interest [TCA 1997 s 991]
    • Section 991A – Payment of tax by direct debit [TCA 1997 s 991A]
    • Section 991B – Covid-19: special warehousing and interest provisions [TCA 1997 s 991B]
    • Section 992 – Appeals against estimates under section 989 or 990 [TCA 1997 s 992]
    • Section 993 – Recovery of tax [TCA 1997 s 993]
    • Section 994 – Priority in bankruptcy, etc. of certain amounts [TCA 1997 s 994]
    • Section 995 – Priority in winding up of certain amounts [TCA 1997 s 995]
    • Section 996 – Treatment for tax purposes of certain unpaid remuneration [TCA 1997 s 996]
    • Section 997 – Supplementary provisions (Chapter 4) [TCA 1997 s 997]
    • Section 997A – Credit in respect of tax deducted from emoluments of certain directors [TCA 1997 s 997A]
  • ▸ Chapter 5 – Miscellaneous provisions (ss 998-1006B)
    • Section 998 – Recovery of moneys due [TCA 1997 s 998]
    • Section 999 – Taking by Collector-General of proceedings in bankruptcy [TCA 1997 s 999]
    • Section 1000 – Priority in bankruptcy, winding up, etc for sums recovered or deducted under section 531, 989 or 990 [TCA 1997 s 1000]
    • Section 1001 – Liability to tax, etc. of holder of fixed charge on book debts of company [TCA 1997 s 1001]
    • Section 1002 – Deduction from payments due to defaulters of amounts due in relation to tax [TCA 1997 s 1002]
    • Section 1003 – Payment of tax by means of donation of heritage items [TCA 1997 s 1003]
    • Section 1003A – Payment of tax by means of donation of heritage property [TCA 1997 s 1003A]
    • Section 1004 – Unremittable income [TCA 1997 s 1004]
    • Section 1005 – Unremittable gains [TCA 1997 s 1005]
    • Section 1006 – Poundage and certain other fees due to sheriffs or county registrars [TCA 1997 s 1006]
    • Section 1006A – Offset between taxes [TCA 1997 s 1006A]
    • Section 1006B – Appropriation of payments [TCA 1997 s 1006B]
▸ Part 43 – Partnerships and European economic interest groupings (EEIG) (ss 1007-1014)
  • Section 1007 – Interpretation (Part 43) [TCA 1997 s 1007]
  • Section 1008 – Separate assessment of partners [TCA 1997 s 1008]
  • Section 1008A – Medical practitioners operating in partnership [TCA 1997 s 1008A]
  • Section 1009 – Partnerships involving companies [TCA 1997 s 1009]
  • Section 1009A – Taxation of certain foreign body corporates [TCA 1997 s 1009A]
  • Section 1010 – Capital allowances and balancing charges in partnership cases [TCA 1997 s 1010]
  • Section 1011 – Provision as to charges under section 757 [TCA 1997 s 1011]
  • Section 1012 – Modification of provisions as to appeals [TCA 1997 s 1012]
  • Section 1013 – Limited partnerships [TCA 1997 s 1013]
  • Section 1014 – Tax treatment of profits, losses and capital gains arising from activities of a European Economic Interest Grouping (EEIG) [TCA 1997 s 1014]
▸ Part 44 – Married, separated and divorced persons (ss 1015-1031)
  • ▸ Chapter 1 – Income tax (ss 1015-1027)
    • Section 1015 – Interpretation (Chapter 1) [TCA 1997 s 1015]
    • Section 1016 – Assessment as single persons [TCA 1997 s 1016]
    • Section 1017 – Assessment of husband in respect of income of both spouses [TCA 1997 s 1017]
    • Section 1018 – Election for assessment under section 1017 [TCA 1997 s 1018]
    • Section 1019 – Assessment of wife in respect of income of both spouses [TCA 1997 s 1019]
    • Section 1020 – Special provisions relating to year of marriage [TCA 1997 s 1020]
    • Section 1021 – Repayment of tax in case of certain husbands and wives [TCA 1997 s 1021]
    • Section 1022 – Special provisions relating to tax on wife's income [TCA 1997 s 1022]
    • Section 1023 – Application for separate assessments [TCA 1997 s 1023]
    • Section 1024 – Method of apportioning reliefs and charging tax in cases of separate assessments [TCA 1997 s 1024]
    • Section 1025 – Maintenance in case of separated spouses [TCA 1997 s 1025]
    • Section 1026 – Separated and divorced persons: adaptation of provisions relating to married persons [TCA 1997 s 1026]
    • Section 1027 – Payments pursuant to certain orders under Judicial Separation and Family Law Reform Act, 1989, Family Law Act, 1995, and Family Law (Divorce) Act, 1996, to be made without deduction of income tax [TCA 1997 s 1027]
  • ▸ Chapter 2 – Capital gains tax (ss 1028-1031)
    • Section 1028 – Married persons [TCA 1997 s 1028]
    • Section 1029 – Application of section 1022 for purposes of capital gains tax [TCA 1997 s 1029]
    • Section 1030 – Separated spouses: transfers of assets [TCA 1997 s 1030]
    • Section 1031 – Divorced persons: transfers of assets [TCA 1997 s 1031]
▸ Part 44A – Tax treatment of civil partnerships (ss 1031A-1031O)
  • ▸ Chapter 1 – Income tax (ss 1031A-1031K)
    • Section 1031A – Interpretation (Chapter 1) [TCA 1997 s 1031A]
    • Section 1031B – Assessment as single persons [TCA 1997 s 1031B]
    • Section 1031C – Assessment of nominated civil partner in respect of income of both civil partners [TCA 1997 s 1031C]
    • Section 1031D – Election for assessment under section 1031C [TCA 1997 s 1031D]
    • Section 1031E – Special provisions relating to year of registration of civil partnership [TCA 1997 s 1031E]
    • Section 1031F – Repayment of tax in case of certain civil partners [TCA 1997 s 1031F]
    • Section 1031G – Special provisions relating to tax on individual's civil partner's income [TCA 1997 s 1031G]
    • Section 1031H – Application for separate assessments [TCA 1997 s 1031H]
    • Section 1031I – Method of apportioning reliefs and charging tax in case of separate assessments [TCA 1997 s 1031I]
    • Section 1031J – Maintenance of civil partners living apart [TCA 1997 s 1031J]
    • Section 1031K – Dissolution of annulment of civil partnerships: adaptation of provisions relating to civil partners [TCA 1997 s 1031K]
  • ▸ Chapter 2 – Capital gains tax (ss 1031L-1031O)
    • Section 1031L – Interpretation (Chapter 2) [TCA 1997 s 1031L]
    • Section 1031M – Civil partners [TCA 1997 s 1031M]
    • Section 1031N – Application of section 1031G for purposes of capital gains tax [TCA 1997 s 1031N]
    • Section 1031O – Transfers of assets where civil partnership dissolved [TCA 1997 s 1031O]
▸ Part 44B – Tax treatment of cohabitants (ss 1031P-1031R)
  • ▸ Chapter 1 – Interpretation (ss 1031P-1031Q)
    • Section 1031P – Interpretation (Chapter 1) [TCA 1997 s 1031P]
    • Section 1031Q – Maintenance where relationship between cohabitants ends [TCA 1997 s 1031Q]
  • ▸ Chapter 2 – Capital gains tax (ss 1031R)
    • Section 1031R – Transfers of assets where relationship between cohabitants ends [TCA 1997 s 1031R]
▸ Part 45 – Charging and assessing of non-residents (ss 1032-1043)
  • ▸ Chapter 1 – Income tax and corporation tax (ss 1032-1041)
    • Section 1032 – Restrictions on certain reliefs [TCA 1997 s 1032]
    • Section 1033 – Entitlement to tax credit in respect of distributions [TCA 1997 s 1033]
    • Section 1034 – Assessment [TCA 1997 s 1034]
    • Section 1035 – Profits from agencies, etc [TCA 1997 s 1035]
    • Section 1035A – Relieving provision to section 1035 [TCA 1997 s 1035A]
    • Section 1036 – Control over residents [TCA 1997 s 1036]
    • Section 1037 – Charge on percentage of turnover [TCA 1997 s 1037]
    • Section 1038 – Merchanting profit [TCA 1997 s 1038]
    • Section 1039 – Restrictions on chargeability [TCA 1997 s 1039]
    • Section 1040 – Application of sections 1034 to 1039 for purposes of corporation tax [TCA 1997 s 1040]
    • Section 1041 – Rents payable to non-residents (non-resident landlords) [TCA 1997 s 1041]
  • ▸ Chapter 2 – Capital gains tax (ss 1042-1043)
    • Section 1042 – Charging and assessment of persons not resident or ordinarily resident: modification of general rules [TCA 1997 s 1042]
    • Section 1043 – Application of sections 1034 and 1035 for purposes of capital gains tax [TCA 1997 s 1043]
▸ Part 46 – Persons chargeable in a representative capacity (ss 1044-1051)
  • ▸ Chapter 1 – Income tax and corporation tax (ss 1044-1050)
    • Section 1044 – Bodies of persons [TCA 1997 s 1044]
    • Section 1045 – Trustees, guardians and committees [TCA 1997 s 1045]
    • Section 1046 – Liability of trustees, etc. [TCA 1997 s 1046]
    • Section 1047 – Liability of parents, guardians, executors and administrators [TCA 1997 s 1047]
    • Section 1048 – Assessment of executors and administrators [TCA 1997 s 1048]
    • Section 1049 – Receivers appointed by court [TCA 1997 s 1049]
    • Section 1050 – Protection for trustees, agents and receivers [TCA 1997 s 1050]
  • ▸ Chapter 2 – Capital gains tax (ss 1051)
    • Section 1051 – Application of Chapter 1 for purposes of capital gains tax [TCA 1997 s 1051]
▸ Part 47 – Penalties, revenue offences, interest on overdue tax and other sanctions (ss 1052-1086A)
  • ▸ Chapter 1 – Income tax and corporation tax penalties (ss 1052-1070)
    • Section 1052 – Penalties for failure to make certain returns, etc. [TCA 1997 s 1052]
    • Section 1053 – Penalty for fraudulently or negligently making incorrect returns, etc. [TCA 1997 s 1053]
    • Section 1054 – Increased penalties in case of body of persons [TCA 1997 s 1054]
    • Section 1055 – Penalty for assisting in making incorrect returns, etc. [TCA 1997 s 1055]
    • Section 1056 – Penalty for false statement made to obtain allowance [TCA 1997 s 1056]
    • Section 1057 – Fine for obstruction of officers in execution of duties [TCA 1997 s 1057]
    • Section 1058 – Refusal to allow deduction of tax [TCA 1997 s 1058]
    • Section 1059 – Power to add penalties to assessments [TCA 1997 s 1059]
    • Section 1060 – Proceedings against executor or administrator [TCA 1997 s 1060]
    • Section 1061 – Recovery of penalties [TCA 1997 s 1061]
    • Section 1062 – Proceedings where penalty recoverable cannot be definitely ascertained [TCA 1997 s 1062]
    • Section 1063 – Time limit for recovery of fines and penalties [TCA 1997 s 1063]
    • Section 1064 – Time for certain summary proceedings [TCA 1997 s 1064]
    • Section 1065 – Mitigation and application of fines and penalties [TCA 1997 s 1065]
    • Section 1066 – False evidence: punishment as for perjury [TCA 1997 s 1066]
    • Section 1067 – Admissibility of statements and documents in criminal and tax proceedings [TCA 1997 s 1067]
    • Section 1068 – Failure to act within required time [TCA 1997 s 1068]
    • Section 1069 – Evidence of income [TCA 1997 s 1069]
    • Section 1070 – Saving for criminal proceedings [TCA 1997 s 1070]
  • ▸ Chapter 2 – Other corporation tax penalties (ss 1071-1076)
    • Section 1071 – Penalties for failure to make certain returns [TCA 1997 s 1071]
    • Section 1072 – Penalties for fraudulently or negligently making incorrect returns, etc. [TCA 1997 s 1072]
    • Section 1073 – Penalties for failure to furnish particulars required to be supplied by new companies [TCA 1997 s 1073]
    • Section 1074 – Penalties for failure to give notice of liability to corporation tax [TCA 1997 s 1074]
    • Section 1075 – Penalties for failure to furnish certain information and for incorrect information [TCA 1997 s 1075]
    • Section 1076 – Supplementary provisions (Chapter 2) [TCA 1997 s 1076]
  • ▸ Chapter 3 – Capital gains tax penalties (ss 1077)
    • Section 1077 – Penalties for failure to make returns, etc. and for deliberately or carelessly making incorrect returns [TCA 1997 s 1077]
  • ▸ Chapter 3A – Determination of penalties and recovery of penalties (ss 1077A-1077D)
    • Section 1077A – Interpretation (Chapter 3A) [TCA 1997 s 1077A]
    • Section 1077B – Penalty notifications and determinations [TCA 1997 s 1077B]
    • Section 1077C – Recovery of penalties [TCA 1997 s 1077C]
    • Section 1077D – Proceedings against executor, administrator or estate [TCA 1997 s 1077D]
  • ▸ Chapter 3B – Income tax, corporation tax and capital gains tax: penalties for false returns, etc (ss 1077E-1077F)
    • Section 1077E – Penalty for deliberately or carelessly making incorrect returns, etc. (tax-geared penalties) [TCA 1997 s 1077E]
    • Section 1077F – Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc. [TCA 1997 s 1077F]
  • ▸ Chapter 4 – Revenue offences (ss 1078-1079)
    • Section 1078 – Revenue offences [TCA 1997 s 1078]
    • Section 1078A – Concealing facts disclosed by documents [TCA 1997 s 1078A]
    • Section 1078B – Presumptions [TCA 1997 s 1078B]
    • Section 1078C – Provision of information to juries [TCA 1997 s 1078C]
    • Section 1079 – Duties of relevant person in relation to certain Revenue offences [TCA 1997 s 1079]
  • ▸ Chapter 5 – Interest on overdue tax (ss 1080-1083)
    • Section 1080 – Interest on overdue income tax and corporation tax [TCA 1997 s 1080]
    • Section 1080A – Interest on overdue tax - supplementary provision [TCA 1997 s 1080A]
    • Section 1080B – Covid-19: special warehousing and interest provisions (income tax) [TCA 1997 s 1080B]
    • Section 1080C – Covid-19: interest charge on relevant person under section 1080B [TCA 1997 s 1080C]
    • Section 1081 – Effect on interest of reliefs given by discharge or repayment [TCA 1997 s 1081]
    • Section 1082 – Interest on overdue income tax and corporation tax in cases of fraud or neglect [TCA 1997 s 1082]
    • Section 1083 – Application of sections 1080 to 1082 for capital gains tax purposes [TCA 1997 s 1083]
  • ▸ Chapter 6 – Other sanctions (ss 1084-1086A)
    • Section 1084 – Surcharge for late returns [TCA 1997 s 1084]
    • Section 1085 – Corporation tax - late returns: restriction of certain claims for relief [TCA 1997 s 1085]
    • Section 1086 – Publication of names of tax defaulters [TCA 1997 s 1086]
    • Section 1086A – Publication of names and details of tax defaulters [TCA 1997 s 1086A]
▸ Part 48 – Miscellaneous and supplemental (ss 1087-1096B)
  • Section 1087 – Charge and deduction of income tax not charged or deducted before passing of annual Act [TCA 1997 s 1087]
  • Section 1088 – Restriction on deductions in computing profits [TCA 1997 s 1088]
  • Section 1089 – Status of interest on certain unpaid taxes and duties [TCA 1997 s 1089]
  • Section 1090 – Income tax assessment to be conclusive of total income [TCA 1997 s 1090]
  • Section 1091 – Annexation of statements to interest warrants, etc. [TCA 1997 s 1091]
  • Section 1092 – Disclosure of certain information to rating authorities, etc. [TCA 1997 s 1092]
  • Section 1093 – Disclosure of information to Ombudsman [TCA 1997 s 1093]
  • Section 1093A – Disclosure of certain information to Minister for Enterprise, Trade and Employment, etc. [TCA 1997 s 1093A]
  • Section 1094 – Tax clearance certificates in relation to certain licences [TCA 1997 s 1094]
  • Section 1095 – Tax clearance certificates in relation to public sector contracts [TCA 1997 s 1095]
  • Section 1096 – Assessment of Electricity Supply Board [TCA 1997 s 1096]
  • Section 1096A – Construction of references to oaths, etc. [TCA 1997 s 1096A]
  • Section 1096B – Evidence of computer stored records in court proceedings etc. [TCA 1997 s 1096B]
▸ Part 49 – Commencement, repeals, transitional provisions, etc (ss 1097-1104)
  • Section 1097 – Commencement [TCA 1997 s 1097]
  • Section 1098 – Repeals [TCA 1997 s 1098]
  • Section 1099 – Saving for enactments not repealed [TCA 1997 s 1099]
  • Section 1100 – Consequential amendments to other enactments [TCA 1997 s 1100]
  • Section 1101 – Transitional provisions [TCA 1997 s 1101]
  • Section 1102 – Continuity and construction of certain references to old and new law [TCA 1997 s 1102]
  • Section 1103 – Continuance of officers, instruments and documents [TCA 1997 s 1103]
  • Section 1104 – Short title and construction [TCA 1997 s 1104]
▸ Schedules
  • ▸ Schedule 1 Supplementary provisions concerning the extension of charge to tax to profits and income derived from activities carried on and employments exercised on the Continental Shelf [TCA 1997 Sch 1]
    • 1. Information [TCA 1997 Sch 1 para 1]
    • 2. Collection [TCA 1997 Sch 1 para 2]
    • 3. [TCA 1997 Sch 1 para 3]
    • 4. [TCA 1997 Sch 1 para 4]
    • 5. [TCA 1997 Sch 1 para 5]
    • 6. [TCA 1997 Sch 1 para 6]
    • 7. Petroleum lease [TCA 1997 Sch 1 para 7]
  • ▸ Schedule 2 Machinery for assessment, charge and payment of tax under Schedule C and, in certain cases, Schedule D [TCA 1997 Sch 2]
    • Part 1 – Interpretation of Parts 2 to 4 (para 1-1A) [TCA 1997 Sch 2 Part 1]
    • Part 2 – Public Revenue Dividends, etc., Payable to the Bank of Ireland, or Entrusted for Payment to the Bank of Ireland [TCA 1997 Sch 2 Part 2]
    • Part 3 – Public Revenue Dividends Payable by Public Offices and Departments [TCA 1997 Sch 2 Part 3]
    • Part 4 – Public revenue dividends, dividends to which Chapter 2 of Part 4 applies, proceeds of coupons and price paid on purchase of coupons (para 14-22) [TCA 1997 Sch 2 Part 4]
    • Part 5 – Relief from Obligation to Pay Tax on Certain Interest, Dividends and Other Annual Payments in the Case of Persons Entrusted with Payment (para 23-28) [TCA 1997 Sch 2 Part 5]
  • ▸ Schedule 2A Dividend withholding tax [TCA 1997 Sch 2A]
    • 1. Interpretation [TCA 1997 Sch 2A para 1]
    • 2. Currency of certain certificates [TCA 1997 Sch 2A para 2]
    • 2A. Currency of certain declarations [TCA 1997 Sch 2A para 2A]
    • 3. Declaration to be made by company resident in the State [TCA 1997 Sch 2A para 3]
    • 4. Declaration to be made by pension scheme [TCA 1997 Sch 2A para 4]
    • 4A. Declaration to be made by qualifying fund manager or qualifying savings manager [TCA 1997 Sch 2A para 4A]
    • 5. Declaration to be made by qualifying employee share ownership trust [TCA 1997 Sch 2A para 5]
    • 6. Declaration to be made by collective investment undertaking [TCA 1997 Sch 2A para 6]
    • 6A. Declaration to be made by persons entitled to exemption from income tax under Schedule F [TCA 1997 Sch 2A para 6A]
    • 7. Declaration to be made by charity [TCA 1997 Sch 2A para 7]
    • 7A. Declaration to be made by approved athletic or amateur sports body [TCA 1997 Sch 2A para 7A]
    • 7B. Declaration to be made by designated stockbroker operating special portfolio investment account [TCA 1997 Sch 2A para 7B]
    • 8. Declaration to be made by qualifying non-resident person, not being a company [TCA 1997 Sch 2A para 8]
    • 9. Declaration to be made by qualifying non-resident person, being a company [TCA 1997 Sch 2A para 9]
    • 10. Declaration to be made by a PRSA administrator [TCA 1997 Sch 2A para 10]
    • 11. Declaration to be made by exempt unit trust [TCA 1997 Sch 2A para 11]
    • 12. Declaration to be made by a PEPP provider [TCA 1997 Sch 2A para 12]
    • 13. Declaration to be made by an excluded person, being a non-resident pension scheme under section172C(2)(bd) [TCA 1997 Sch 2A para 13]
    • 14. Declaration to be made by investment limited partnership or equivalent partnership under section 172C(2)(dc) [TCA 1997 Sch 2A para 14]
  • ▸ Schedule 2B Investment undertakings: declarations [TCA 1997 Sch 2B]
    • 1. Interpretation [TCA 1997 Sch 2B para 1]
    • 2. Declarations of pension schemes [TCA 1997 Sch 2B para 2]
    • 3. Declaration of company carrying on life business [TCA 1997 Sch 2B para 3]
    • 4. Declarations of investment undertakings [TCA 1997 Sch 2B para 4]
    • 4A. Declaration of investment limited partnership [TCA 1997 Sch 2B para 4A]
    • 5. Declarations of special investment scheme [TCA 1997 Sch 2B para 5]
    • 6. Declarations of unit trust [TCA 1997 Sch 2B para 6]
    • 7. Declaration of charity [TCA 1997 Sch 2B para 7]
    • 8. Declaration of qualifying management company and specified company [TCA 1997 Sch 2B para 8]
    • 9. Declaration of qualifying fund manager or qualifying savings manager [TCA 1997 Sch 2B para 9]
    • 9A. Declaration of PRSA Administrator [TCA 1997 Sch 2B para 9A]
    • 9B. Declaration of Credit Union [TCA 1997 Sch 2B para 9B]
    • 10. Declarations of non-resident on acquisition of units [TCA 1997 Sch 2B para 10]
    • 11. Declaration of non-corporate person [TCA 1997 Sch 2B para 11]
    • 12. Declaration to Collector-General [TCA 1997 Sch 2B para 12]
    • 13. Declaration of intermediary [TCA 1997 Sch 2B para 13]
    • 14. Certain resident entities: declaration of intermediary [TCA 1997 Sch 2B para 14]
    • 15. Declaration of PEPP provider [TCA 1997 Sch 2B para 15]
  • ▸ Schedule 2C Irish real estate funds: declarations [TCA 1997 Sch 2C]
    • 1. Interpretation [TCA 1997 Sch 2C para 1]
    • 2. Declarations of pension schemes [TCA 1997 Sch 2C para 2]
    • 3. Declaration of PRSA Administrator [TCA 1997 Sch 2C para 3]
    • 4. Declarations of investment undertakings [TCA 1997 Sch 2C para 4]
    • 5. Declaration of company carrying on life business [TCA 1997 Sch 2C para 5]
    • 6. Declaration of Charity [TCA 1997 Sch 2C para 6]
    • 7. Declarations of Credit Unions [TCA 1997 Sch 2C para 7]
    • 8. Declarations of qualifying company [TCA 1997 Sch 2C para 8]
    • 9. Declaration of qualifying intermediaries regarding Approved Retirement Funds or Approved Minimum Retirement Funds [TCA 1997 Sch 2C para 9]
    • 10. Declaration of PRSA administrators regarding PRSAs and vested PRSAs [TCA 1997 Sch 2C para 10]
    • 11. Declaration of qualifying intermediaries regarding certain specified persons in section 739K(1) [TCA 1997 Sch 2C para 11]
    • 12. Declaration of PEPP providers regarding PEPPs and vested PEPPs [TCA 1997 Sch 2C para 12]
  • ▸ Schedule 3 Reliefs in respect of income tax charged on payments on retirement, etc [TCA 1997 Sch 3]
    • Part 1 – Interpretation and preliminary (para 1-5) [TCA 1997 Sch 3 Part 1]
    • Part 2 – Relief by reduction of sums chargeable (para 6-9A) [TCA 1997 Sch 3 Part 2]
    • Part 3 – Relief by reduction of tax (para 10-14) [TCA 1997 Sch 3 Part 3]
  • Schedule 4 Exemption of specified non-commercial State sponsored bodies from certain tax provisions [TCA 1997 Sch 4]
  • Schedule 4A Acceleration of wear and tear allowances for certain energy-efficient equipment [TCA 1997 Sch 4A]
  • Schedule 5 Description of Custom House Docks area [TCA 1997 Sch 5]
  • Schedule 6 Description of Temple Bar area [TCA 1997 Sch 6]
  • Schedule 7 Description of certain enterprise areas [TCA 1997 Sch 7]
  • Schedule 8 Description of qualifying resort areas [TCA 1997 Sch 8]
  • Schedule 8A Description of qualifying rural areas [TCA 1997 Sch 8A]
  • Schedule 8B Description of qualifying mid-Shannon areas [TCA 1997 Sch 8B]
  • ▸ Schedule 9 Change in ownership of company: disallowance of trading losses [TCA 1997 Sch 9]
    • 1. Change in ownership of company [TCA 1997 Sch 9 para 1]
    • 2. [TCA 1997 Sch 9 para 2]
    • 3. [TCA 1997 Sch 9 para 3]
    • 4. [TCA 1997 Sch 9 para 4]
    • 5. Groups of companies [TCA 1997 Sch 9 para 5]
    • 6. Provisions as to ownership [TCA 1997 Sch 9 para 6]
    • 7. Time of change in ownership [TCA 1997 Sch 9 para 7]
    • 8. Information [TCA 1997 Sch 9 para 8]
  • Schedule 10 Relief for investment in corporate trades: subsidiaries [TCA 1997 Sch 10]
  • ▸ Schedule 11 Profit sharing schemes [TCA 1997 Sch 11]
    • Part 1 – Interpretation (para 1-2) [TCA 1997 Sch 11 Part 1]
    • Part 2 – Approval of schemes (para 3-7) [TCA 1997 Sch 11 Part 2]
    • Part 3 – Conditions as to the shares (para 8-11A) [TCA 1997 Sch 11 Part 3]
    • Part 4 – Individuals ineligible to participate (para 12-14) [TCA 1997 Sch 11 Part 4]
    • Part 5 – Provisions as to the trust instrument (para 15-18) [TCA 1997 Sch 11 Part 5]
  • ▸ Schedule 12 Employee share ownership trusts [TCA 1997 Sch 12]
    • 1. Interpretation [TCA 1997 Sch 12 para 1]
    • 2. Approval of qualifying trusts [TCA 1997 Sch 12 para 2]
    • 3. [TCA 1997 Sch 12 para 3]
    • 4. [TCA 1997 Sch 12 para 4]
    • 5. [TCA 1997 Sch 12 para 5]
    • 6. General [TCA 1997 Sch 12 para 6]
    • 7. Trustees [TCA 1997 Sch 12 para 7]
    • 7A. [TCA 1997 Sch 12 para 7A]
    • 8. [TCA 1997 Sch 12 para 8]
    • 9. [TCA 1997 Sch 12 para 9]
    • 10. [TCA 1997 Sch 12 para 10]
    • 11. Beneficiaries [TCA 1997 Sch 12 para 11]
    • 11A. [TCA 1997 Sch 12 para 11A]
    • 12. Trustees' functions [TCA 1997 Sch 12 para 12]
    • 13. Sums [TCA 1997 Sch 12 para 13]
    • 14. Securities [TCA 1997 Sch 12 para 14]
    • 15. [TCA 1997 Sch 12 para 15]
    • 16. [TCA 1997 Sch 12 para 16]
    • 17. Other features [TCA 1997 Sch 12 para 17]
    • 18. Other features [TCA 1997 Sch 12 para 18]
  • ▸ Schedule 12A Approved savings-related share option schemes [TCA 1997 Sch 12A]
    • 1. Interpretation [TCA 1997 Sch 12A para 1]
    • 2. Approval of schemes [TCA 1997 Sch 12A para 2]
    • 3. [TCA 1997 Sch 12A para 3]
    • 4. [TCA 1997 Sch 12A para 4]
    • 5. [TCA 1997 Sch 12A para 5]
    • 6. Information [TCA 1997 Sch 12A para 6]
    • 6A. Information [TCA 1997 Sch 12A para 6A]
    • 7. [TCA 1997 Sch 12A para 7]
    • 8. Eligibility [TCA 1997 Sch 12A para 8]
    • 9. [TCA 1997 Sch 12A para 9]
    • 10. Conditions as to the shares [TCA 1997 Sch 12A para 10]
    • 11. [TCA 1997 Sch 12A para 11]
    • 12. [TCA 1997 Sch 12A para 12]
    • 13. [TCA 1997 Sch 12A para 13]
    • 14. [TCA 1997 Sch 12A para 14]
    • 15. [TCA 1997 Sch 12A para 15]
    • 16. Exchange provisions [TCA 1997 Sch 12A para 16]
    • 17. Exercise of rights [TCA 1997 Sch 12A para 17]
    • 18. [TCA 1997 Sch 12A para 18]
    • 19. [TCA 1997 Sch 12A para 19]
    • 20. [TCA 1997 Sch 12A para 20]
    • 21. [TCA 1997 Sch 12A para 21]
    • 22. [TCA 1997 Sch 12A para 22]
    • 23. [TCA 1997 Sch 12A para 23]
    • 24. [TCA 1997 Sch 12A para 24]
    • 25. Acquisition of shares [TCA 1997 Sch 12A para 25]
    • 26. Share price [TCA 1997 Sch 12A para 26]
    • 27. Options etc. [TCA 1997 Sch 12A para 27]
  • ▸ Schedule 12B Certified contractual savings schemes [TCA 1997 Sch 12B]
    • 1. Certified contractual savings schemes [TCA 1997 Sch 12B para 1]
    • 2. Specifications by the Minister for Finance [TCA 1997 Sch 12B para 2]
    • 3. [TCA 1997 Sch 12B para 3]
    • 4. [TCA 1997 Sch 12B para 4]
    • 5. Information [TCA 1997 Sch 12B para 5]
    • 6. [TCA 1997 Sch 12B para 6]
  • Schedule 12C Approved share option schemes [TCA 1997 Sch 12C]
  • Schedule 13 Accountable persons for purposes of Chapter 1 of Part 18 [TCA 1997 Sch 13]
  • ▸ Schedule 14 Capital gains tax: leases [TCA 1997 Sch 14]
    • 1. Interpretation [TCA 1997 Sch 14 para 1]
    • 2. Leases of land as wasting assets: restriction of allowable expenditure [TCA 1997 Sch 14 para 2]
    • 3. Premiums for leases [TCA 1997 Sch 14 para 3]
    • 4. Payments during currency of lease treated as premium [TCA 1997 Sch 14 para 4]
    • 5. Sub-leases out of short leases [TCA 1997 Sch 14 para 5]
    • 6. Exclusion of premiums taxed under Case V of Schedule D [TCA 1997 Sch 14 para 6]
    • 7. Disallowance of premium treated as rent under superior lease [TCA 1997 Sch 14 para 7]
    • 8. Expenditure by lessee under terms of lease [TCA 1997 Sch 14 para 8]
    • 9. Duration of leases [TCA 1997 Sch 14 para 9]
    • 10. Leases of property other than land [TCA 1997 Sch 14 para 10]
  • Schedule 15 List of bodies for purposes of section 610 [TCA 1997 Sch 15]
  • ▸ Schedule 16 Building societies: change of status [TCA 1997 Sch 16]
    • 1. Capital allowances [TCA 1997 Sch 16 para 1]
    • 2. Financial assets [TCA 1997 Sch 16 para 2]
    • 3. Capital gains: assets vested in the successor company, etc [TCA 1997 Sch 16 para 3]
    • 4. Capital gains: shares, and rights to shares, in successor company [TCA 1997 Sch 16 para 4]
  • ▸ Schedule 17 Reorganisation into companies of trustee savings banks [TCA 1997 Sch 17]
    • 1. Interpretation [TCA 1997 Sch 17 para 1]
    • 2. Capital allowances [TCA 1997 Sch 17 para 2]
    • 3. Trading losses [TCA 1997 Sch 17 para 3]
    • 4. Financial assets [TCA 1997 Sch 17 para 4]
    • 5. Capital gains [TCA 1997 Sch 17 para 5]
  • ▸ Schedule 17A Accounting standards [TCA 1997 Sch 17A]
    • 1. Interpretation [TCA 1997 Sch 17A para 1]
    • 2. Transitional measures (amounts receivable and deductible) [TCA 1997 Sch 17A para 2]
    • 3. Transitional arrangements (bad debts) [TCA 1997 Sch 17A para 3]
    • 4. Transitional measures (gains and losses in financial instruments) [TCA 1997 Sch 17A para 4]
  • ▸ Schedule 18 Accounting for and payment of tax deducted from relevant payments and undistributed relevant income [TCA 1997 Sch 18]
    • 1. Time and manner of payment [TCA 1997 Sch 18 para 1]
    • 2. Statement to be given on making of relevant payment [TCA 1997 Sch 18 para 2]
  • ▸ Schedule 18A Restriction on set-off of pre-entry losses [TCA 1997 Sch 18A]
    • 1. Application and construction of Schedule [TCA 1997 Sch 18A para 1]
    • 2. Calculation of pre-entry loss by reference to market value [TCA 1997 Sch 18A para 2]
    • 3. Gains from which pre-entry losses are to be deductible [TCA 1997 Sch 18A para 3]
    • 4. Change of a company's nature [TCA 1997 Sch 18A para 4]
    • 5. Companies changing groups on certain transfers of shares etc. [TCA 1997 Sch 18A para 5]
  • ▸ Schedule 18B Tonnage tax [TCA 1997 Sch 18B]
    • Part 1 – Matters relating to election for tonnage tax (para 1-6) [TCA 1997 Sch 18B Part 1]
    • Part 2 – Matters relating to qualifying ships (para 7-9) [TCA 1997 Sch 18B Part 2]
    • Part 3 – Capital allowances, balancing charges and related matters (para 10-20) [TCA 1997 Sch 18B Part 3]
    • Part 4 – Groups, mergers and related matters (para 21-30) [TCA 1997 Sch 18B Part 4]
    • Part 5 – Miscellaneous and supplemental (para 31-34) [TCA 1997 Sch 18B Part 5]
  • ▸ Schedule 19 Offshore funds: distributing funds [TCA 1997 Sch 19]
    • Part 1 – The distribution test (para 1-5) [TCA 1997 Sch 19 Part 1]
    • Part 2 – Modifications of conditions for certification in certain cases (para 6-14) [TCA 1997 Sch 2 Part 2]
    • Part 3 – Certification procedure (para 15-16) [TCA 1997 Sch 19 Part 3]
    • Part 4 – Supplementary (para 17-20) [TCA 1997 Sch 19 Part 4]
  • ▸ Schedule 20 Offshore funds: computation of offshore income gains [TCA 1997 Sch 20]
    • Part 1 – Disposal of interests in non-qualifying funds (para1-5) [TCA 1997 Sch 20 Part 1]
    • Part 2 – Disposals involving an equalisation element (para 6-8) [TCA 1997 Sch 20 Part 2]
  • ▸ Schedule 21 Purchase and sale of securities: appropriate amount in respect of the interest [TCA 1997 Sch 21]
    • 1. [TCA 1997 Sch 21 para 1]
    • 2. [TCA 1997 Sch 21 para 2]
    • 3. [TCA 1997 Sch 21 para 3]
    • 4. [TCA 1997 Sch 21 para 4]
  • ▸ Schedule 22 Dividends regarded as paid out of profits accumulated before given date [TCA 1997 Sch 22]
    • 1. [TCA 1997 Sch 22 para 1]
    • 2. [TCA 1997 Sch 22 para 2]
    • 3. [TCA 1997 Sch 22 para 3]
    • 4. [TCA 1997 Sch 22 para 4]
    • 5. [TCA 1997 Sch 22 para 5]
    • 6. [TCA 1997 Sch 22 para 6]
  • ▸ Schedule 23 Occupational pension schemes [TCA 1997 Sch 23]
    • Part 1 – General (para 1-5) [TCA 1997 Sch 23 Part 1]
    • Part 2 – Charge to tax in respect of unauthorised and certain other payments (para 6-9) [TCA 1997 Sch 23 Part 2]
  • Schedule 23A Specified occupations and professions [TCA 1997 Sch 23A]
  • ▸ Schedule 23B Limit on tax-relieved pension funds [TCA 1997 Sch 23B]
    • 1. Calculation of the uncrystallised pension rights of an individual on the specified date [TCA 1997 Sch 23B para 1]
    • 2. Occurrence of benefit crystallisation event [TCA 1997 Sch 23B para 2]
    • 3. Calculation of amount crystallised by a benefit crystallisation event [TCA 1997 Sch 23B para 3]
    • 4. Amount of a standard fund threshold or personal fund threshold that is available at the date of a current event [TCA 1997 Sch 23B para 4]
    • 5. Meaning of previously used amount [TCA 1997 Sch 23B para 5]
  • ▸ Schedule 23C Pre-Retirement Access to PRSA AVCs [TCA 1997 Sch 23C]
    • 1. Information to be provided in respect of preretirement access to additional voluntary PRSA contributions [TCA 1997 Sch 23C para 1]
    • 2. [TCA 1997 Sch 23C para 2]
  • ▸ Schedule 24 Relief from income tax and corporation tax by means of credit in respect of foreign tax [TCA 1997 Sch 24]
    • Part 1 – Interpretation (para 1-9) [TCA 1997 Sch 24 Part 1]
    • Part 2 – Unilateral relief (para 9A-9I) [TCA 1997 24 Part 2]
    • Part 3 – Miscellaneous (para 10-14) [TCA 1997 Sch 24 Part 3]
  • ▸ Schedule 24A Arrangements made by the Government with the Government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax [TCA 1997 Sch 24A]
    • Part 1 – Arrangements in Relation to Affording Relief from Double Taxation in Respect of the Taxes Referred to in Section 826(1), Made by the Government and Specified in Orders Made by the Government (para 1-45) [TCA 1997 Sch 24A Part 1]
    • Part 2 – Arrangements, Pursuant to Section 826(1A) in Relation to Affording Relief from Double Taxation of Air Transport Undertakings and their Employees, Made by the Government and Specified in Orders Made by the Government [TCA 1997 Sch 24A Part 2]
    • Part 3 – Arrangements, Pursuant to Section 826(1B) in Relation to Exchange of Information Relating to Tax and in Relation to Other Matters Relating to Tax (para 1-10) [TCA 1997 Sch 24A Part 3]
    • Part 4 – Orders Pursuant to Section 826(1C) in Relation to the Recovery of Tax and in Relation to Other Matters Relating to Tax [TCA 1997 Sch 24A Part 4]
    • Part 5 – Orders Pursuant to Section 826(1E) in Relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [TCA 1997 Sch 24A Part 5]
  • Schedule 25 Convention between the Government of Ireland and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income [TCA 1997 Sch 25]
  • ▸ Schedule 25A Exemption from tax in the case of gains on certain disposals of shares [TCA 1997 Sch 25A]
    • 1. Effect of earlier no-gain/no-loss transfer [TCA 1997 Sch 25A para 1]
    • 2. Effect of deemed disposal and reacquisition [TCA 1997 Sch 25A para 2]
    • 3. Effect of repurchase agreement [TCA 1997 Sch 25A para 3]
    • 4. Effect of stock lending arrangements [TCA 1997 Sch 25A para 4]
    • 5. Effect in relation to investee company of earlier company reconstruction etc. [TCA 1997 Sch 25A para 5]
    • 6. Negligible value [TCA 1997 Sch 25A para 6]
    • 7. Degrouping: time when deemed sale and reacquisition treated as taking place [TCA 1997 Sch 25A para 7]
    • 8. Appropriations to trading stock [TCA 1997 Sch 25A para 8]
  • Schedule 25B List of specified reliefs and method of determining amount of specified relief used in a tax year [TCA 1997 Sch 25B]
  • Schedule 25C Determination of amount of relief to be treated as referable to specified reliefs as respects relief carried forward from tax year 2006 to tax year 2007 [TCA 1997 Sch 25C]
  • ▸ Schedule 26 Replacement of harbour authorities by port companies [TCA 1997 Sch 26]
    • 1. Interpretation [TCA 1997 Sch 26 para 1]
    • 2. Capital allowances [TCA 1997 Sch 26 para 2]
    • 3. Capital gains [TCA 1997 Sch 26 para 3]
  • ▸ Schedule 26A Donations to approved bodies [TCA 1997 Sch 26A]
    • Part 1 – List of approved bodies for the purposes of section 848 [TCA 1997 Sch 26A Part 1]
    • Part 2 – Approval of a body for education in the arts [TCA 1997 Sch 26A Part 2]
    • Part 3 – Approval of body as eligible charity [TCA 1997 Sch 26A Part 3]
  • Schedule 27 Forms of declarations to be made by certain persons [TCA 1997 Sch 27]
  • Schedule 28 Statements, lists and declarations [TCA 1997 Sch 28]
  • Schedule 29 Provisions referred to in sections 1052, 1054, 1077E and 1077F [TCA 1997 Sch 29]
  • Schedule 30 Repeals [TCA 1997 Sch 30]
  • Schedule 31 Consequential amendments [TCA 1997 Sch 31]
  • ▸ Schedule 32 Transitional provisions [TCA 1997 Sch 32]
    • 1 Stock of Local Authorities [TCA 1997 Sch 32 para 1]
    • 2 Income Tax: Exemption from Tax of Income from Certain Scholarships [TCA 1997 Sch 32 para 2]
    • 3 Corporation Tax: Exemption from Tax of Profits of : Custom House Docks Development Authority [TCA 1997 Sch 32 para 3]
    • 4 Meaning of "Relevant Distributions" for the Purposes of Section 147 in Relation to Distributions Made Before 6th April, 1989 [TCA 1997 Sch 32 para 4]
    • 5 Distributions Out of Certain Income of Manufacturing Companies — Provisions Relating to Relief for Certain Losses and Capital Allowances : Carried Forward from 1975–76 [TCA 1997 Sch 32 para 5]
    • 6 Distributions Out of Certain Income of Manufacturing Companies — Provisions Relating to Relief for Certain Corporation Profits Tax Losses [TCA 1997 Sch 32 para 6]
    • 7 Approved Share Option Schemes [TCA 1997 Sch 32 para 7]
    • 8 Interest on Certain Loans: Relief from Corporation Tax [TCA 1997 Sch 32 para 8]
    • 9 Allowance for Certain Capital Expenditure on Construction of multi-storey car-parks [TCA 1997 Sch 32 para 9]
    • 10 Allowance for Certain Capital Expenditure on Roads, Bridges, etc [TCA 1997 Sch 32 para 10]
    • 11 Urban Renewal Scheme, 1986 — Capital Allowances in Relation to Certain Commercial Premises in Designated Areas other than the Custom House Docks Area [TCA 1997 Sch 32 para 11]
    • 12 Urban Renewal Scheme, 1986— Allowances to Owner-Occupiers in Relation to Certain Residential Premises in Designated Areas other than the Custom House Docks Area [TCA 1997 Sch 32 para 12]
    • 13 Urban Renewal Scheme, 1986— Double Rent Allowance in Relation to Certain Premises in Designated Areas other than the Custom House Docks Area [TCA 1997 Sch 32 para 13]
    • 14 Rented Residential Accommodation — Deduction for Expenditure Incurred on Construction, Conversion or Refurbishment in Areas other than the Custom House Docks Area [TCA 1997 Sch 32 para 14]
    • 15 Loss Relief, etc [TCA 1997 Sch 32 para 15]
    • 16 Relief in Respect of Unrelieved Losses and Capital Allowances: Carried Forward from the Year 1975–76 [TCA 1997 Sch 32]
    • 17 Relief in Respect of Losses or Deficiencies Within Case IV or V of Schedule D [TCA 1997 Sch 32 para 17]
    • 18 Relief in Respect of Corporation Profits Tax Losses [TCA 1997 Sch 32 para 18]
    • 19 Capital Gains Tax Losses Accruing before 6th April, 1976 [TCA 1997 Sch 32 para 19]
    • 20 Income Tax: Relief for Expenditure on Certain Buildings in Certain Areas [TCA 1997 Sch 32 para 20]
    • 21 Income Tax: Relief for Income Accumulated Under Trusts [TCA 1997 Sch 32 para 21]
    • 22 Relief for Investment in Films in Respect of Certain Sums [TCA 1997 Sch 32 para 22]
    • 23 Farming: Application of Section 658 in Relation to Expenditure Incurred: before 27th January, 1994 [TCA 1997 Sch 32 para 23]
    • 24 Transitional Provisions Arising from Amendments Made to the System of Taxation of Life Assurance Companies by Finance Act, 1993 [TCA 1997 Sch 32 para 24]
    • 25 Disposals in the Year 1993–94 of Units in Certain Unit Trusts [TCA 1997 Sch 32 para 25]
    • 26 Application of Section 774(6) in Certain Circumstances [TCA 1997 Sch 32 para 26]
    • 27 Settlements: Application of Section 792 for the Year of Assessment 1997–98 in Relation to Certain Dispositions to Certain Individuals Residing With, and Sharing Normal Household Expenses With, the Disponer [TCA 1997 Sch 32 para 27]
    • 28 Construction of Certain References to Ministers of the Government [TCA 1997 Sch 32 para 28]
    • 29 Construction of Certain References to Government Departments [TCA 1997 Sch 32 para 29]
    • 30 Construction of Reference to Secretary General of Department of Finance [TCA 1997 Sch 32 para 20]
    • 31 Construction of Certain References to Educational Institutions [TCA 1997 Sch 32 para 31]
  • Schedule 33 Specific Anti-Avoidance Provisions for the Purposes of Part 33 [TCA 1997 Sch 33]
  • Schedule 34 Specified arrangements referred to in section 817RI [TCA 1997 Sch 34]
  • Schedule 35 Qualifying equipment referred to in section 285D [TCA 1997 Sch 35]
  • ▸ Schedule 35A Types and Descriptions of Slurry Storage Items for the Purposes of Section 658A [TCA 1997 Sch 35A]
    • Part 2 [TCA 1997 Sch 35A Part 2]
  • Schedule 36 Types and Standards of Concrete Product for the Purposes of Part 18E [TCA 1997 Sch 36]
Part 35C – Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches / Chapter 1 – Interpretation and general (Part 35C)

Chapter 1 – Interpretation and general (Part 35C) (ss 835Z-835AB)

Contents

  • Section 835Z – Interpretation (Part 35C) [TCA 1997 ss 835Z] Section commentary
  • Section 835AA – Associated enterprises [TCA 1997 s 835AA] Section commentary
  • Section 835AB – Worldwide system of taxation [TCA 1997 s 835AB] Section commentary

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