Chapter 7 – Other reliefs and exemptions (ss 601-613A)

Contents

Section 601 – Annual exempt amount [TCA 1997 s 601] Section commentary
Section 602 – Chattel exemption [TCA 1997 s 602] Section commentary
Section 603 – Wasting chattels [TCA 1997 s 603] Section commentary
Section 603A – Disposal of site to child [TCA 1997 s 603A] Section commentary
Section 604 – Disposals of principal private residence [TCA 1997 s 604] Section commentary
Section 604A – Relief for certain disposals of land or buildings [TCA 1997 s 604A] Section commentary
Section 604B – Relief for farm restructuring [TCA 1997 s 604B] Section commentary
Section 604C – Exemption of certain payment entitlements [TCA 1997 s 604C] Section commentary
Section 605 – Disposals to authority possessing compulsory purchase powers [TCA 1997 s 605] Section commentary
Section 606 – Disposals of work of art, etc, loaned for public display [TCA 1997 s 606] Section commentary
Section 607 – Government and certain other securities [TCA 1997 s 607] Section commentary
Section 608 – Superannuation funds [TCA 1997 s 608] Section commentary
Section 609 – Charities [TCA 1997 s 609] Section commentary
Section 610 – Other bodies [TCA 1997 s 610] Section commentary
Section 610A – Exemption for proceeds of disposal by sports bodies [TCA 1997 s 610A] Section commentary
Section 611 – Disposals to State, public bodies and charities [TCA 1997 s 611] Section commentary
Section 611A – Treatment of certain disposals made by The Pharmaceutical Society of Ireland [TCA 1997 s 611A] Section commentary
Section 612 – Scheme for retirement of farmers [TCA 1997 s 612] Section commentary
Section 613 – Miscellaneous exemptions for certain kinds of property [TCA 1997 s 613] Section commentary
Section 613A – Supplementary provisions [TCA 1997 s 613A] Section commentary

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