<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
  <url><loc>https://www.taxworld.ie/legislation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-1-short-title-and-commencement-aerssa-2004-s-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-2-definitions-aerssa-2004-s-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-3-regulations-aerssa-2004-s-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-4-service-of-documents-aerssa-2004-s-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-5-expenses-aerssa-2004-s-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-6-definitions-part-2-aerssa-2004-s-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-7-establishment-day-aerssa-2004-s-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-8-an-tudaras-naisiunta-um-uathrollu-coigiltis-scoir-aerssa-2004-s-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-9-functions-of-authority-aerssa-2004-s-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-10-establishment-of-board-aerssa-2004-s-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-11-membership-of-board-aerssa-2004-s-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-12-term-of-office-aerssa-2004-s-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-13-conditions-of-membership-of-board-aerssa-2004-s-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-14-membership-of-either-house-of-oireachtas-european-parliament-or-local-authority-aerssa-2004-s-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-15-ineligibility-to-become-and-disqualification-to-act-as-member-of-board-aerssa-2004-s-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-16-removal-of-member-of-board-aerssa-2004-s-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-17-meetings-aerssa-2004-s-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-18-audit-and-risk-committee-aerssa-2004-s-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-19-investment-committee-aerssa-2004-s-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-20-other-committees-aerssa-2004-s-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-21-remuneration-and-expenses-of-members-of-board-and-committees-of-board-aerssa-2004-s-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-22-disclosure-of-interests-by-member-of-board-or-of-committee-of-board-aerssa-2004-s-22</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-23-disclosure-of-interests-by-members-of-staff-of-authority-or-other-persons-aerssa-2004-s-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-24-prohibition-on-unauthorised-disclosure-of-confidential-information-aerssa-2004-s-24</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-25-appointment-of-chief-executive-aerssa-2004-s-25</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-26-functions-of-chief-executive-aerssa-2004-s-26</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-27-delegation-of-functions-aerssa-2004-s-27</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-28-membership-of-either-house-of-oireachtas-european-parliament-or-local-authority-aerssa-2004-s-28</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-29-removal-of-chief-executive-aerssa-2004-s-29</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-30-staff-of-authority-aerssa-2004-s-30</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-31-engagement-of-consultants-and-advisers-aerssa-2004-s-31</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-32-engagement-of-service-providers-aerssa-2004-s-32</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-33-appearance-before-public-accounts-committee-aerssa-2004-s-33</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-34-appearances-before-committees-of-houses-of-oireachtas-aerssa-2004-s-34</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-35-expenses-of-authority-aerssa-2004-s-35</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-36-power-to-borrow-aerssa-2004-s-36</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-37-statement-of-strategy-aerssa-2004-s-37</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-38-annual-plan-aerssa-2004-s-38</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-39-accounts-and-audits-aerssa-2004-s-39</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-40-annual-report-aerssa-2004-s-40</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-41-request-from-minister-to-authority-for-report-aerssa-2004-s-41</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-42-production-of-statistical-data-aerssa-2004-s-42</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-43-power-to-monitor-review-and-make-recommendations-aerssa-2004-s-43</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-44-supervisory-report-by-pensions-authority-aerssa-2004-s-44</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-45-preparation-and-submission-of-supervisory-report-by-pensions-authority-aerssa-2004-s-45</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-46-annual-fee-payable-to-pensions-authority-aerssa-2004-s-46</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-47-interpretation-part-3-aerssa-2004-s-47</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-48-death-of-employer-aerssa-2004-s-48</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-49-participants-aerssa-2004-s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-50-automatic-enrolment-aerssa-2004-s-50</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-51-exempt-employment-aerssa-2004-s-51</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-52-standards-for-purposes-of-section-51-aerssa-2004-s-52</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-53-right-to-opt-in-aerssa-2004-s-53</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-54-right-to-opt-out-aerssa-2004-s-54</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-55-automatic-re-enrolment-aerssa-2004-s-55</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-56-power-to-amend-age-limits-and-earnings-threshold-aerssa-2004-s-56</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-57-contributing-participants-aerssa-2004-s-57</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-58-contributions-aerssa-2004-s-58</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-59-payment-of-participant-contribution-and-employer-contribution-aerssa-2004-s-59</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-60-payment-of-state-contribution-aerssa-2004-s-60</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-61-rates-of-contribution-aerssa-2004-s-61</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-62-suspension-of-contributions-aerssa-2004-s-62</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-63-repayment-of-contributions-on-opting-out-aerssa-2004-s-63</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-64-repayment-of-contributions-in-prescribed-circumstances-aerssa-2004-s-64</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-65-power-to-amend-earnings-limit-aerssa-2004-s-65</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-66-further-power-to-make-regulations-aerssa-2004-s-66</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-67-definitions-part-4-aerssa-2004-s-67</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-68-investment-management-providers-aerssa-2004-s-68</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-69-ae-provider-schemes-and-risk-levels-aerssa-2004-s-69</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-70-assignment-of-contributions-to-appropriate-risk-level-aerssa-2004-s-70</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-71-power-to-provide-for-selection-of-more-than-one-risk-level-aerssa-2004-s-71</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-72-investment-of-contributions-aerssa-2004-s-72</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-73-transfer-between-ae-provider-schemes-aerssa-2004-s-73</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-74-investment-rules-aerssa-2004-s-74</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-75-contractual-provision-on-environmental-and-other-matters-aerssa-2004-s-75</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-76-participants-accounts-aerssa-2004-s-76</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-77-amendment-of-investment-intermediaries-act-1995-aerssa-2004-s-77</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-78-interpretation-part-5-aerssa-2004-s-78</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-79-notification-and-verification-of-death-aerssa-2004-s-79</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-80-provision-of-benefits-under-arrangements-made-by-authority-aerssa-2004-s-80</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-81-redemption-date-aerssa-2004-s-81</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-82-redemption-of-units-aerssa-2004-s-82</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-83-payment-to-participant-at-or-after-pensionable-age-aerssa-2004-s-83</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-84-payment-in-the-event-of-death-of-participant-aerssa-2004-s-84</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-85-application-for-early-payment-on-grounds-of-incapacity-or-exceptional-ill-health-aerssa-2004-s-85</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-86-redemption-of-units-for-early-payment-aerssa-2004-s-86</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-87-making-of-early-payment-aerssa-2004-s-87</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-88-procedure-for-applications-and-payments-under-chapter-3-aerssa-2004-s-88</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-89-interpretation-chapter-4-aerssa-2004-s-89</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-90-unclaimed-balances-aerssa-2004-s-90</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-91-notice-of-unclaimed-balance-aerssa-2004-s-91</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-92-publication-of-notice-aerssa-2004-s-92</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-93-transfer-of-moneys-to-dormant-accounts-fund-aerssa-2004-s-93</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-94-register-of-unclaimed-balances-aerssa-2004-s-94</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-95-disclosure-of-information-for-statistical-purposes-aerssa-2004-s-95</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-96-rights-of-participants-aerssa-2004-s-96</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-97-application-for-unclaimed-balance-aerssa-2004-s-97</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-98-confidentiality-aerssa-2004-s-98</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-99-statement-of-compliance-aerssa-2004-s-99</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-100-definitions-part-6-aerssa-2004-s-100</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-101-electronic-system-to-be-used-by-default-aerssa-2004-s-101</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-102-provision-of-information-to-public-by-authority-aerssa-2004-s-102</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-103-provision-for-communications-and-services-otherwise-than-online-aerssa-2004-s-103</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-104-powers-to-make-provision-for-purposes-of-communications-and-services-aerssa-2004-s-104</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-105-participants-annual-statements-aerssa-2004-s-105</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-106-amendment-and-application-of-freedom-of-information-act-2014-aerssa-2004-s-106</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-107-definition-part-7-aerssa-2004-s-107</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-108-information-sharing-aerssa-2004-s-108</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-109-disclosure-of-certain-information-to-minister-for-enterprise-trade-and-employment-etc-aerssa-2004-s-109</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-110-amendment-of-social-welfare-consolidation-act-2005-aerssa-2004-s-110</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-111-processing-of-personal-data-and-special-categories-of-personal-data-aerssa-2004-s-111</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-112-regulations-for-purposes-of-data-protection-aerssa-2004-s-112</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-113-definitions-part-8-aerssa-2004-s-113</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-114-determinations-subject-to-internal-review-aerssa-2004-s-114</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-115-appeals-officer-aerssa-2004-s-115</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-116-appeals-aerssa-2004-s-116</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-117-appeal-to-high-court-aerssa-2004-s-117</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-118-effect-of-decision-aerssa-2004-s-118</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-119-amendment-of-financial-services-and-pensions-ombudsman-act-2017-aerssa-2004-s-119</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-120-interpretation-part-9-aerssa-2004-s-120</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-121-authorised-officers-aerssa-2004-s-121</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-122-powers-of-authorised-officers-aerssa-2004-s-122</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-123-compliance-notice-aerssa-2004-s-123</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-124-fixed-payment-notice-aerssa-2004-s-124</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-125-legal-privilege-aerssa-2004-s-125</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-126-authority-may-publish-information-respecting-certain-persons-aerssa-2004-s-126</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-127-protection-of-employees-from-penalisation-aerssa-2004-s-127</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-128-hindering-employee-from-participating-in-automatic-enrolment-aerssa-2004-s-128</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-129-decision-under-section-41-or-44-of-act-of-2015-aerssa-2004-s-129</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-130-amendment-of-act-of-2015-aerssa-2004-s-130</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-131-offences-in-relation-to-contributions-aerssa-2004-s-131</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-132-offences-and-penalties-aerssa-2004-s-132</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-133-summary-proceedings-aerssa-2004-s-133</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-134-costs-aerssa-2004-s-134</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-135-time-limit-for-instituting-summary-proceedings-aerssa-2004-s-135</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-136-admissibility-of-certain-documents-in-proceedings-for-offence-aerssa-2004-s-136</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-137-presumptions-in-proceedings-for-offence-aerssa-2004-s-137</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-138-interest-on-arrears-of-contributions-aerssa-2004-s-138</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-139-court-may-order-employer-or-employee-to-pay-arrears-of-contributions-aerssa-2004-s-139</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-140-forgery-of-documents-aerssa-2004-s-140</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/automatic-enrolment-retirement-savings-system-act-2024/section-141-recovery-of-moneys-aerssa-2004-s-141</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-1-short-title-catca</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-2-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-2a-provisions-relating-to-affected-persons-catca-2003-s-2a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-3-meaning-of-on-a-death</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-4-charge-of-gift-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-5-gift-deemed-to-be-taken</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-6-taxable-gift</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-7-liability-to-gift-tax-in-respect-of-gift-taken-by-joint-tenants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-8-disponer-in-certain-connected-dispositions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-9-charge-of-inheritance-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-10-inheritance-deemed-to-be-taken</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-11-taxable-inheritance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-12-disclaimer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-13-surviving-joint-tenant-deemed-to-take-an-inheritance-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-14-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-15-acquisitions-by-discretionary-trusts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-16-application-of-this-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-17-exemptions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-18-computation-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-19-interpretation-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-20-annual-acquisitions-by-discretionary-trusts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-21-application-of-this-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-22-exemptions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-23-computation-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-24-values-agreed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-25-penalty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-26-market-value-of-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-27-market-value-of-certain-shares-in-private-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-28-taxable-value-of-a-taxable-gift-or-inheritance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-29-contingencies-affecting-gifts-or-inheritances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-30-valuation-date-for-tax-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-31-distributions-from-discretionary-trusts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-32-dealings-with-future-interests</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-33-release-of-limited-interests-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-34-settlement-of-an-interest-not-in-possession</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-35-enlargement-of-interests</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-36-dispositions-involving-powers-of-appointment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-37-cesser-of-liabilities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-38-disposition-enlarging-value-of-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-39-gift-subject-to-power-of-revocation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-40-free-use-of-property-free-loans-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-41-when-interest-in-assurance-policy-becomes-interest-in-possession</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-42-provisions-to-apply-where-section-98-of-succession-act-1965-has-effect</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-43-disposition-by-or-to-a-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-44-arrangements-reducing-value-of-company-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-45-accountable-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-45a-obligation-to-retain-certain-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-45aa-liability-of-certain-persons-in-respect-of-non-resident-beneficiaries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-46-delivery-of-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-46a-expression-of-doubt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-47-signing-of-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-48-affidavits-and-accounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-48a-information-about-a-deceased-persons-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-49-assessment-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-50-computation-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-51-payment-of-tax-and-interest-on-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-52-set-off-of-gift-tax-paid-in-respect-of-an-inheritance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-53-surcharge-for-undervaluation-of-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-53a-surcharge-for-late-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-54-payment-of-tax-by-instalments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-55-payment-of-tax-on-certain-assets-by-instalments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-56-payment-of-inheritance-tax-by-transfer-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-57-overpayment-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-58-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-59-postponement-remission-and-compounding-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-60-tax-to-be-a-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-61-receipts-and-certificates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-62-certificate-relating-to-registration-of-title-based-on-possession</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-63-recovery-of-tax-and-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-64-application-of-certain-income-tax-provisions-in-relation-to-the-collection-and-recovery-of-capital-acquisitions-tax-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-65-evidence-in-proceedings-for-recovery-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-66-appeals-regarding-value-of-real-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-67-appeals-in-other-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-67a-payment-tax-following-determination-appeal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-68-conditions-before-appeal-may-be-made</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-69-exemption-of-small-gifts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-70-exemption-for-spouses-gifts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-71-exemption-for-spouses-inheritances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-72-relief-in-respect-of-certain-policies-of-insurance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-73-relief-in-respect-of-certain-policies-of-insurance-relating-to-tax-payable-on-gifts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-74-exemption-of-certain-policies-of-assurance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-75-exemption-of-certain-investment-entities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-76-provisions-relating-to-charities-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-77-exemption-of-heritage-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-78-heritage-property-of-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-79-exemption-of-certain-inheritances-taken-by-parents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-80-payments-relating-to-retirement-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-81-exemption-of-certain-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-82-exemption-of-certain-receipts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-83-exemption-where-disposition-was-made-by-the-donee-or-successor</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-84-exemption-relating-to-qualifying-expenses-of-incapacitated-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-85-exemption-relating-to-retirement-benefits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-86-exemption-relating-to-certain-dwellings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-87-exemption-of-certain-benefits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-88-exemption-of-certain-transfers-from-capital-acquisitions-tax-following-dissolution-of-marriage-or-civil-partnership</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-88a-certain-transfers-by-qualified-cohabitants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-89-provisions-relating-to-agricultural-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-89a-further-provisions-relating-to-agricultural-property-catca-2003-s-89a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-90-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-91-application-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-92-business-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-93-relevant-business-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-94-minimum-period-of-ownership</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-95-replacements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-96-succession</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-97-successive-benefits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-98-value-of-business</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-99-value-of-certain-shares-and-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-100-exclusion-of-value-of-excepted-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-101-withdrawal-of-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-102-avoidance-of-double-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-102a-agricultural-and-business-property-development-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-103-relief-from-double-aggregation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-104-allowance-for-capital-gains-tax-on-the-same-event</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-105-allowance-for-prior-tax-on-the-same-event</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-106-arrangements-for-relief-from-double-taxation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-107-other-relief-from-double-taxation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-108-certificates-probate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-109-payment-of-money-standing-in-names-of-2-or-more-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-110-court-to-provide-for-payment-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-111-liability-to-tax-in-respect-of-certain-sales-and-mortgages</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-112-references-in-deeds-and-wills-etc-to-death-duties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-113-tax-in-relation-to-certain-legislation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-114-delivery-service-and-evidence-of-notices-and-forms-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-115-extension-of-certain-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-116-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-117-care-and-management</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-118-repeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-119-consequential-amendments-to-other-enactments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/section-120-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/schedule-1-valuation-of-limited-interests</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/schedule-2-computation-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/capital-acquisitions-tax-consolidation-act-2003/schedule-3-consequential-amendments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1-short-title-and-commencement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-2-interpretation-generally</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-3-periods-of-time</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-4-repeals-and-revocations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-5-savings-and-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-6-construction-of-references-in-other-acts-to-companies-registered-under-companies-consolidation-act-1908-and-act-of-1963</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-7-definition-of-subsidiary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-8-definitions-of-holding-company-wholly-owned-subsidiary-and-group-of-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-9-act-structured-to-facilitate-its-use-in-relation-to-most-common-type-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-10-reference-in-parts-2-to-14-to-company-to-mean-private-company-limited-by-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-11-construction-of-references-to-directors-board-of-directors-and-interpretation-of-certain-other-plural-forms</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-12-regulations-and-orders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-12a-extension-of-interim-period-ca-2014-s-12a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-13-authentication-of-certain-official-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-14-expenses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-15-definitions-part-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-16-extension-transition-period-event-difficulties-ca-2014-s-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-17-way-forming-private-company-limited-shares-ca-2014-s-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-18-company-carry-activity-state-prohibition-certain-activities-ca-2014-s-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-19-form-constitution-ca-2014-s-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-20-restriction-amendment-constitution-ca-2014-s-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-21-registration-constitution-ca-2014-s-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-22-statement-delivered-constitution-ca-2014-s-22</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-23-additional-statement-furnished-certain-circumstances-ca-2014-s-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-24-declaration-made-registrar-ca-2014-s-24</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-25-effect-registration-ca-2014-s-25</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-26-provisions-names-companies-ca-2014-s-26</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-27-trading-misleading-name-ca-2014-s-27</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-28-reservation-company-name-ca-2014-s-28</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-29-effect-reservation-name-ca-2014-s-29</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-30-change-name-ca-2014-s-30</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-31-effect-constitution-ca-2014-s-31</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-32-amendment-constitution-special-resolution-ca-2014-s-32</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-33-publication-notices-ca-2014-s-33</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-34-language-documents-filed-registrar-ca-2014-s-34</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-35-authorisation-electronic-filing-agent-ca-2014-s-35</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-36-revocation-authorisation-electronic-filing-agent-ca-2014-s-36</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-37-copies-constitution-given-members-ca-2014-s-37</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-38-capacity-of-private-company-limited-by-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-39-registered-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-40-persons-authorised-to-bind-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-41-powers-of-attorney</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-42-form-of-contracts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-43-the-common-seal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-43a-execution-of-instruments-during-interim-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-44-power-for-company-to-have-official-seal-for-use-abroad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-45-pre-incorporation-contracts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-46-bills-of-exchange-and-promissory-notes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-47-liability-for-use-of-incorrect-company-name</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-48-authentication-by-company-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-49-publication-of-name-by-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-50-registered-office-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-50a-registrar-may-request-evidence-of-situation-of-registered-office-ca-2014-s-50a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-51-service-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-52-security-for-costs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-53-enforcement-of-orders-and-judgments-against-companies-and-their-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-54-interpretation-chapter-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-55-status-of-existing-private-companies-at-end-of-transition-period-general-principle</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-56-conversion-of-existing-private-companies-to-designated-activity-companies-duties-and-powers-in-that-regard</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-57-relief-where-company-does-not-re-register-as-a-designated-activity-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-58-applicable-laws-during-transition-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-59-adoption-of-new-constitution-by-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-60-preparation-registration-etc-of-new-constitution-by-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-61-deemed-constitution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-62-relief-for-members-and-creditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-63-procedure-for-re-registration-as-designated-activity-company-under-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-64-interpretation-part-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-65-powers-to-convert-shares-into-stock-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-66-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-67-numbering-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-68-limitation-on-offers-of-securities-to-the-public</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-69-allotment-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-70-supplemental-and-additional-provisions-as-regards-allotments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-71-payment-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-72-restriction-of-section-715-in-the-case-of-mergers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-73-restriction-of-section-715-in-the-case-of-group-reconstructions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-74-supplementary-provisions-in-relation-to-sections-72-and-73</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-75-restriction-of-section-715-in-the-case-of-shares-allotted-in-return-for-acquisition-of-issued-shares-of-body-corporate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-76-treatment-of-premiums-paid-on-shares-issued-before-a-certain-date</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-77-calls-on-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-78-supplemental-provisions-in-relation-to-calls</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-79-further-provisions-about-calls-different-times-and-amounts-of-calls</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-80-lien</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-81-forfeiture-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-82-financial-assistance-for-acquisition-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-83-variation-of-company-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-84-reduction-in-company-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-85-application-to-court-for-confirming-order-objections-by-creditors-and-settlement-of-list-of-such-creditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-86-registration-of-order-and-minute-of-reduction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-87-liability-of-members-in-respect-of-reduced-calls</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-88-variation-of-rights-attached-to-special-classes-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-89-rights-of-holders-of-special-classes-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-90-registration-of-particulars-of-special-rights</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-91-variation-of-company-capital-on-reorganisation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-92-notice-to-registrar-of-certain-alterations-of-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-93-notice-of-increase-of-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-94-transfer-of-shares-and-debentures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-95-restrictions-on-transfer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-96-transmission-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-97-transmission-of-shares-in-special-circumstances-including-cases-of-mergers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-98-certification-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-99-share-certificates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-100-rectification-of-dealings-in-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-101-personation-of-shareholder-offence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-101a-interpretation-and-application-ca-2014-s-101a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-101b-abolition-of-certificates-in-respect-of-applicable-securities-ca-2014-s-101b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-101c-transfer-of-applicable-securities-of-company-ca-2014-s-101c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-101d-disapplication-of-certain-provisions-to-applicable-securities-ca-2014-s-101d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-101e-disapplication-of-requirement-for-certificate-in-respect-of-applicable-securities-ca-2014-s-101e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-101f-representation-of-applicable-securities-ca-2014-s-101f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-102-company-acquiring-its-own-shares-etc-permissible-circumstances-and-prohibitions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-103-supplemental-provisions-in-relation-to-section-102</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-104-shares-of-a-company-held-by-a-nominee-of-a-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-105-acquisition-of-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-106-supplemental-provisions-in-relation-to-section-105</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-107-assignment-or-release-of-companys-right-to-purchase-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-108-power-to-redeem-preference-shares-issued-before-5-may-1959</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-109-treasury-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-110-incidental-payments-with-respect-to-acquisition-of-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-111-effect-of-companys-failure-to-redeem-or-purchase</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-112-retention-and-inspection-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-113-membership-of-holding-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-114-holding-by-subsidiary-of-shares-in-its-holding-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-115-civil-liability-for-improper-purchase-in-holding-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-116-return-to-be-made-to-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-117-profits-available-for-distribution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-118-prohibition-on-pre-acquisition-profits-or-losses-being-treated-in-holding-companys-financial-statements-as-profits-available-for-distribution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-119-distributions-in-kind-determination-of-amount</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-120-development-costs-shown-as-asset-of-company-to-be-set-off-against-companys-distribution-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-121-the-relevant-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-122-consequences-of-making-unlawful-distribution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-123-meaning-of-distribution-capitalisation-etc-and-supplemental-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-124-procedures-for-declarations-payments-etc-of-dividends-and-other-things</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-125-supplemental-provisions-in-relation-to-section-124</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-126-bonus-issues</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-127-access-to-documents-during-business-hours</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-128-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-129-secretaries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-130-prohibition-of-body-corporate-or-unincorporated-body-of-persons-being-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-131-prohibition-of-minor-being-director-or-secretary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-132-prohibition-of-undischarged-bankrupt-being-director-or-secretary-or-otherwise-involved-in-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-133-examination-as-to-solvency-status</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-134-performance-of-acts-by-person-in-dual-capacity-as-director-and-secretary-not-permitted</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-135-validity-of-acts-of-director-or-secretary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-136-share-qualifications-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-137-company-to-have-director-resident-in-an-eea-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-138-supplemental-provisions-concerning-bond-referred-to-in-section-137-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-139-notification-requirement-as-regards-non-residency-of-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-140-exception-to-section-137-companies-having-real-and-continuous-link-with-economic-activity-in-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-141-provisions-for-determining-whether-director-resident-in-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-142-limitation-on-number-of-directorships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-143-sanctions-for-contravention-of-section-142-and-supplemental-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-144-appointment-of-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-145-appointment-of-directors-to-be-voted-on-individually</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-146-removal-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-147-compensation-for-wrongful-termination-other-powers-of-removal-not-affected-by-section-146</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-148-vacation-of-office</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-149-register-of-directors-and-secretaries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-150-supplemental-provisions-including-offences-in-relation-to-section-149</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-151-particulars-to-be-shown-on-all-business-letters-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-152-entitlement-to-notify-registrar-of-changes-in-directors-and-secretaries-if-section-1498-contravened</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-153-provisions-as-to-assignment-of-office-by-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-154-copies-of-directors-service-contracts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-155-remuneration-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-156-prohibition-of-tax-free-payments-to-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-157-sections-158-to-165-to-apply-save-where-constitution-provides-otherwise</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-158-general-power-of-management-and-delegation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-159-managing-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-160-meetings-of-directors-and-committees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-161-supplemental-provisions-about-meetings-including-provision-for-acting-by-means-of-written-resolutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-162-holding-of-any-other-office-or-place-of-profit-under-the-company-by-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-163-counting-of-director-in-quorum-and-voting-at-meeting-at-which-director-is-appointed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-164-signing-drawing-etc-of-negotiable-instruments-and-receipts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-165-alternate-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-166-minutes-of-proceedings-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-167-audit-committees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-168-definition-of-member</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-169-register-of-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-170-trusts-not-to-be-entered-on-register-of-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-171-register-to-be-evidence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-172-consequences-of-failure-to-comply-with-requirements-as-to-register-owing-to-agents-default</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-173-rectification-of-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-174-power-to-close-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-174a-general-meetings-during-interim-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-175-annual-general-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-176-the-location-and-means-for-holding-general-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-176a-participation-in-general-meetings-by-use-of-electronic-communications-technology-ca-2014-s-176a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-177-extraordinary-general-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-178-convening-of-extraordinary-general-meetings-by-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-179-power-of-court-to-convene-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-180-persons-entitled-to-notice-of-general-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-181-notice-of-general-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-181a-notice-of-rescheduled-general-meeting-during-interim-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-182-quorum</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-183-proxies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-184-form-of-proxy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-185-representation-of-bodies-corporate-at-meetings-of-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-186-the-business-of-the-annual-general-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-186a-withdrawal-or-amendment-of-dividend-resolutions-ca-2014-s-186a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-187-proceedings-at-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-188-votes-of-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-189-right-to-demand-a-poll</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-190-voting-on-a-poll</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-191-resolutions-ordinary-resolutions-special-resolutions-etc-meaning</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-192-resolutions-passed-at-adjourned-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-193-unanimous-written-resolutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-194-majority-written-resolutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-195-supplemental-provisions-in-relation-to-section-194</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-195a-voting-on-resolutions-at-general-meeting-during-interim-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-196-single-member-companies-absence-of-need-to-hold-general-meetings-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-197-application-of-this-part-to-class-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-198-registration-of-and-obligation-of-company-to-supply-copies-of-certain-resolutions-and-agreements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-199-minutes-of-proceedings-of-meetings-of-a-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-200-interpretation-chapter-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-201-chapter-7-what-it-does</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-202-summary-approval-procedure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-203-declaration-to-be-made-in-the-case-of-financial-assistance-for-acquisition-of-shares-or-transaction-with-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-204-declaration-to-be-made-in-the-case-of-a-reduction-in-company-capital-or-variation-of-company-capital-on-reorganisation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-205-declaration-to-be-made-in-the-case-of-treatment-of-pre-acquisition-profits-or-losses-in-a-manner-otherwise-prohibited-by-section-118-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-206-declaration-to-be-made-in-the-case-of-merger-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-207-declaration-to-be-made-in-the-case-of-members-winding-up-of-solvent-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-208-condition-to-be-satisfied-common-to-declarations-referred-to-in-section-204-205-or-207</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-209-condition-to-be-satisfied-in-relation-to-declaration-referred-to-in-section-206</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-210-civil-sanctions-where-opinion-as-to-solvency-stated-in-declaration-without-reasonable-grounds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-211-moratorium-on-certain-restricted-activities-being-carried-on-and-applications-to-court-to-cancel-special-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-212-remedy-in-case-of-oppression</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-213-form-of-registers-minutes-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-214-use-of-computers-etc-for-certain-company-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-215-definitions-for-purposes-of-section-216-concerning-registers-etc-and-construction-of-reference-to-company-keeping-registers-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-216-where-registers-and-other-documents-to-be-kept-right-to-inspect-them-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-217-supplemental-provisions-in-relation-to-section-216-relevant-fee-power-to-alter-the-amount-of-it-offences-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-218-service-of-notices-on-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-219-interpretation-and-application-part-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-220-connected-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-221-shadow-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-222-de-facto-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-223-duty-of-each-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-224-directors-to-have-regard-to-interests-of-employees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-224a-directors-to-have-regard-to-certain-matters-where-company-is-or-is-likely-to-be-unable-to-pay-its-debts-ca-2014-s-224a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-225-directors-compliance-statement-and-related-statement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-226-duties-of-secretary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-227-fiduciary-duties-of-directors-provisions-introductory-to-section-228</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-228-statement-of-principal-fiduciary-duties-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-229-other-interests-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-230-power-of-director-to-act-in-a-professional-capacity-for-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-231-duty-of-director-to-disclose-his-or-her-interest-in-contracts-made-by-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-232-breaches-of-certain-duties-liability-to-account-and-indemnify</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-233-power-of-court-to-grant-relief-to-officers-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-234-anticipated-claim-similar-power-of-relief-as-under-section-233</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-235-any-provision-exempting-officers-of-company-from-liability-void-subject-to-exceptions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-236-loans-etc-by-company-to-directors-evidential-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-237-loans-etc-by-directors-or-connected-persons-to-company-or-holding-company-evidential-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-238-substantial-transactions-in-respect-of-non-cash-assets-and-involving-directors-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-239-prohibition-of-loans-etc-to-directors-and-connected-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-240-arrangements-of-certain-value</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-241-reduction-in-amount-of-companys-relevant-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-242-availability-of-summary-approval-procedure-to-permit-loans-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-243-intra-group-transactions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-244-directors-expenses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-245-business-transactions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-246-transaction-or-arrangement-in-breach-of-section-239-voidable-at-instance-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-247-personal-liability-for-company-debts-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-248-offence-for-contravention-of-section-239</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-249-contracts-of-employment-of-directors-control-by-members-over-guaranteed-periods-of-employment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-250-anti-avoidance-provision-section-249</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-251-approval-of-company-necessary-for-payment-by-it-to-director-or-directors-dependants-for-loss-of-office</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-252-approval-of-company-necessary-for-payment-to-director-of-compensation-in-connection-with-transfer-of-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-253-duty-of-director-to-disclose-to-company-payments-to-be-made-to-him-or-her-in-connection-with-transfer-of-shares-in-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-254-existing-legal-obligation-definition-and-other-provisions-in-relation-to-sections-251-to-253</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-255-contracts-with-sole-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-256-interpretation-generally-chapter-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-257-disclosable-interest-meaning-of-that-term</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-258-circumstances-in-which-person-is-to-be-regarded-as-having-disclosable-interest-in-shares-or-debentures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-259-circumstances-in-which-person-shall-be-regarded-as-having-ceased-to-have-disclosable-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-260-interests-that-are-not-disclosable-interests-for-the-purposes-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-261-duty-to-notify-disclosable-interests-first-of-the-5-cases-in-which-duty-arises-interests-held-at-commencement-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-262-second-and-third-cases-in-which-duty-to-notify-arises-interests-acquired-or-ceasing-to-be-held</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-263-fourth-and-fifth-cases-in-which-duty-to-notify-arises-grant-or-assignment-of-subscription-rights-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-264-application-of-sections-261-to-263-and-exceptions-to-them</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-265-mode-of-notification-by-directors-and-secretaries-under-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-266-enforcement-of-notification-obligation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-267-register-of-interests-contents-and-entries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-268-supplemental-provisions-in-relation-to-section-267</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-269-register-of-interests-removal-of-entries-from-it</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-270-meaning-of-in-default-in-context-of-sanctions-specified-in-respect-of-officers-whether-directors-or-secretaries-or-not</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-271-presumption-that-default-permitted-and-certain-defence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-271a-early-warning-tools-ca-2014-s-271a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-272-what-this-part-contains-and-use-of-prefixes-companies-act-and-ifrs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-273-overall-limitation-on-discretions-with-respect-to-length-of-financial-year-and-annual-return-date</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-274-interpretation-part-6-provisions-relating-to-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-275-interpretation-part-6-other-definitions-and-construction-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-276-construction-of-references-to-realised-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-277-construction-of-references-to-exemption</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-277a-certain-companies-may-apply-provisions-of-act-to-certain-earlier-financial-years</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-278-accounting-standards-generally-power-of-minister-to-specify</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-279-us-accounting-standards-may-in-limited-cases-be-availed-of-for-particular-transitional-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-280-regulations-may-permit-use-of-other-internationally-recognised-accounting-standards-for-a-particular-transitional-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-280a-qualification-of-company-as-small-company-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-280b-qualification-of-company-as-small-company-holding-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-280c-small-companies-regime</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-280d-qualification-of-company-as-micro-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-280e-micro-companies-regime</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-280f-qualification-of-company-as-medium-company-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-280g-qualification-of-company-as-medium-company-holding-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-280h-qualification-of-company-as-large-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-280i-treatment-of-qualifying-conditions-in-respect-of-certain-financial-years-ca-2014-s-280i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-281-obligation-to-keep-adequate-accounting-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-282-basic-requirements-for-accounting-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-283-where-accounting-records-are-to-be-kept</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-284-access-to-accounting-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-285-retention-of-accounting-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-286-accounting-records-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-287-financial-year-end-date</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-288-financial-year</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-289-statutory-financial-statements-to-give-true-and-fair-view</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-290-obligation-to-prepare-entity-financial-statements-under-relevant-financial-reporting-framework</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-291-companies-act-entity-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-292-ifrs-entity-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-293-obligation-to-prepare-group-financial-statements-under-relevant-financial-reporting-framework</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-294-companies-act-group-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-295-ifrs-group-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-296-consistency-of-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-297-exemption-from-consolidation-size-of-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-298-application-of-section-297-in-certain-circumstances-and-cessation-of-exemption</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-299-exemption-from-consolidation-holding-company-that-is-subsidiary-undertaking-of-undertaking-registered-in-eea</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-300-exemption-from-consolidation-holding-company-that-is-subsidiary-undertaking-of-undertaking-registered-outside-eea</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-301-exemption-from-consolidation-holding-company-with-all-of-its-subsidiary-undertakings-excluded-from-consolidation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-302-exemption-from-consolidation-where-ifrs-so-permits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-303-subsidiary-undertakings-included-in-the-group-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-304-treatment-of-entity-profit-and-loss-account-where-group-financial-statements-prepared</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-305-disclosure-of-directors-remuneration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-305a-payments-to-third-parties-for-services-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-306-supplemental-provisions-in-relation-to-section-305</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-307-obligation-to-disclose-information-about-directors-benefits-loans-quasi-loans-credit-transactions-and-guarantees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-308-supplemental-provisions-in-relation-to-section-307-including-certain-exemptions-from-its-terms</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-309-other-arrangements-and-transactions-in-which-the-directors-etc-have-material-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-310-credit-institutions-exceptions-to-disclosure-by-holding-company-under-sections-307-to-309-in-the-case-of-connected-persons-and-certain-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-311-credit-institutions-disclosures-by-holding-company-of-aggregate-amounts-in-respect-of-connected-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-312-credit-institutions-requirement-for-register-etc-in-the-case-of-holding-company-as-respects-certain-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-313-requirements-of-banking-law-not-prejudiced-by-sections-307-to-312-and-minimum-monetary-threshold-for-section-312</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-314-information-on-related-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-315-information-on-related-undertakings-exemption-from-disclosures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-316-information-on-related-undertakings-provision-for-certain-information-to-be-annexed-to-annual-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-317-disclosures-of-particulars-of-staff</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-318-details-of-authorised-share-capital-allotted-share-capital-and-movements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-319-financial-assistance-for-purchase-of-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-320-holding-of-own-shares-or-shares-in-holding-undertaking</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-321-disclosure-of-accounting-policies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-322-disclosure-of-remuneration-for-audit-audit-related-and-non-audit-work</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-323-information-on-arrangements-not-included-in-balance-sheet</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-324-approval-and-signing-of-statutory-financial-statements-by-board-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-325-obligation-to-prepare-directors-report-for-every-financial-year</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-326-directors-report-general-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-327-directors-report-business-review</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-328-directors-report-acquisition-or-disposal-of-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-329-directors-report-interests-in-shares-and-debentures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-330-directors-report-statement-on-relevant-audit-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-331-directors-report-copy-to-be-included-of-any-notice-issued-under-certain-banking-legislation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-332-approval-and-signing-of-directors-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-333-statutory-financial-statements-must-be-audited-unless-audit-exemption-availed-of</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-334-right-of-members-to-require-audit-despite-audit-exemption-otherwise-being-available</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-335-statement-to-be-included-in-balance-sheet-if-audit-exemption-availed-of</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-336-statutory-auditors-report-on-statutory-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-337-signature-of-statutory-auditors-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-338-circulation-of-statutory-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-339-right-to-demand-copies-of-financial-statements-and-reports</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-340-requirements-in-relation-to-publication-of-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-341-financial-statements-and-reports-to-be-laid-before-company-in-general-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-342-annual-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-343-obligation-to-make-annual-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-344-special-provision-for-annual-return-delivered-in-a-particular-form</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-345-annual-return-date</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-346-alteration-of-annual-return-date</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-347-documents-to-be-annexed-to-annual-return-all-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-348-documents-to-be-annexed-to-annual-returns-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-349-first-annual-return-exception-from-requirement-to-annex-statutory-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-350-qualification-of-company-as-small-or-medium-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-351-exemptions-in-respect-of-directors-report-in-the-case-of-small-and-medium-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-352-exemption-from-filing-certain-information-for-small-and-medium-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-353-abridged-financial-statements-for-a-small-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-354-abridged-financial-statements-for-a-medium-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-355-approval-and-signing-of-abridged-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-356-special-report-of-the-statutory-auditors-on-abridged-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-357-subsidiary-undertakings-exempted-from-annexing-their-statutory-financial-statements-to-annual-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-358-main-conditions-for-audit-exemption-non-group-situation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-359-main-conditions-for-audit-exemption-group-situation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-360-audit-exemption</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-361-audit-exemption-not-available-where-notice-under-section-334-served</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-362-audit-exemption-not-available-where-company-or-subsidiary-undertaking-falls-within-a-certain-category</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-363-audit-exemption-non-group-situation-not-available-unless-annual-return-filed-in-time</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-364-audit-exemption-group-situation-not-available-unless-annual-return-filed-in-time</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-365-dormant-company-audit-exemption</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-366-voluntary-revision-of-defective-statutory-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-367-content-of-revised-financial-statements-or-revised-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-368-approval-and-signature-of-revised-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-369-approval-and-signature-of-revised-directors-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-370-statutory-auditors-report-on-revised-financial-statements-and-revised-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-371-cases-where-company-has-availed-itself-of-audit-exemption</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-372-statutory-auditors-report-on-revised-directors-report-alone</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-373-effect-of-revision</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-374-publication-of-revised-financial-statements-and-reports</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-375-laying-of-revised-financial-statements-or-a-revised-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-376-delivery-of-revised-financial-statements-or-a-revised-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-377-small-and-medium-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-378-application-of-this-chapter-in-cases-where-audit-exemption-available-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-379-modifications-of-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-380-statutory-auditors-general-provisions-including-as-to-the-interpretation-of-provisions-providing-for-auditors-term-of-office</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-381-remuneration-of-statutory-auditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-382-appointment-of-statutory-auditors-first-such-appointments-and-powers-of-members-vis-a-vis-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-383-subsequent-appointments-of-statutory-auditors-including-provision-for-automatic-re-appointment-of-auditors-at-annual-general-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-384-appointment-of-statutory-auditors-by-directors-in-other-cases-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-385-appointment-of-statutory-auditors-failure-to-appoint</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-386-right-of-access-to-accounting-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-387-right-to-information-and-explanations-concerning-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-388-right-to-information-and-explanations-concerning-subsidiary-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-389-offence-to-make-false-statements-to-statutory-auditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-390-obligation-to-act-with-professional-integrity</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-391-statutory-auditors-report-on-statutory-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-392-report-to-registrar-and-to-director-accounting-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-393-report-to-registrar-and-director-category-1-and-2-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-394-removal-of-statutory-auditors-general-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-395-restrictions-on-removal-of-statutory-auditor</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-396-extended-notice-requirement-in-cases-of-certain-appointments-removals-etc-of-auditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-397-right-of-statutory-auditors-to-make-representations-where-their-removal-or-non-re-appointment-proposed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-398-statutory-auditors-removed-from-office-their-rights-to-get-notice-of-attend-and-be-heard-at-general-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-399-removal-of-statutory-auditors-statement-from-statutory-auditors-where-audit-exemption-availed-of-by-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-400-resignation-of-statutory-auditors-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-401-resignation-of-statutory-auditor-requisition-of-general-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-402-resignation-of-statutory-auditors-right-to-get-notice-of-attend-and-be-heard-at-general-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-403-duty-of-auditor-to-notify-supervisory-authority-regarding-cessation-of-office</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-404-duty-of-company-to-notify-supervisory-authority-of-auditors-cessation-of-office</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-405-prohibition-on-acting-in-relation-to-audit-while-disqualification-order-in-force</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-406-false-statements-in-returns-financial-statements-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-407-transitional-provision-companies-accounting-by-reference-to-sixth-schedule-to-act-of-1963</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-408-definitions-part-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-409-registration-of-charges-created-by-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-410-duty-of-company-with-respect-to-registration-under-section-409-and-right-of-others-to-effect-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-411-duty-of-company-to-register-charges-existing-on-property-acquired</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-412-priority-of-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-413-registration-and-priority-of-judgment-mortgages</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-414-register-of-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-415-certificate-of-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-416-entries-of-satisfaction-and-release-of-property-from-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-417-extension-of-time-for-registration-of-charges-and-rectification-of-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-418-copies-of-instruments-creating-charges-to-be-kept</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-419-registration-of-charges-created-prior-to-commencement-of-this-part</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-420-transitional-provisions-in-relation-to-priorities-of-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-421-netting-of-financial-contracts-act-1995-not-to-affect-registration-requirements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-422-liability-of-trustees-for-debenture-holders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-423-perpetual-debentures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-424-power-to-re-issue-redeemed-debentures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-425-saving-of-rights-of-certain-mortgagees-in-case-of-re-issued-debentures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-426-specific-performance-of-contracts-to-subscribe-for-debentures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-427-registration-against-company-of-certain-matters-prohibited</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-428-appointment-of-receiver-under-powers-contained-in-instrument-construction-of-such-reference</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-429-notification-that-receiver-has-been-appointed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-430-information-to-be-given-when-receiver-is-appointed-in-certain-circumstance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-431-contents-of-statement-to-be-submitted-to-receiver</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-432-consequences-of-contravention-of-section-4301b-or-431</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-433-disqualification-for-appointment-as-receiver</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-434-resignation-of-receiver</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-435-removal-of-receiver</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-436-notice-to-registrar-of-appointment-of-receiver-and-of-receiver-ceasing-to-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-437-powers-of-receiver</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-438-power-of-receiver-and-certain-others-to-apply-to-court-for-directions-and-receivers-liability-on-contracts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-439-duty-of-receiver-selling-property-to-get-best-price-reasonably-obtainable-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-440-preferential-payments-when-receiver-is-appointed-under-floating-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-441-delivery-to-registrar-of-accounts-of-receivers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-442-enforcement-of-duty-of-receivers-to-make-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-443-power-of-court-to-order-the-return-of-assets-improperly-transferred</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-443a-remuneration-of-receivers-ca-2014-s-443a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-444-power-of-court-to-fix-remuneration-of-receiver</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-445-court-may-end-or-limit-receivership-on-application-of-liquidator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-446-director-of-corporate-enforcement-may-request-production-of-receivers-books</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-447-prosecution-of-offences-committed-by-officers-and-members-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-448-reporting-to-director-of-corporate-enforcement-of-misconduct-by-receivers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-449-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-450-scheme-meetings-convening-of-such-by-directors-and-courts-power-to-summon-such-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-451-courts-power-to-stay-proceedings-or-restrain-further-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-452-information-as-to-compromises-or-arrangements-with-members-and-creditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-453-circumstances-in-which-compromise-or-arrangement-becomes-binding-on-creditors-or-members-concerned</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-454-supplemental-provisions-in-relation-to-section-453</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-455-provisions-to-facilitate-reconstruction-and-amalgamation-of-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-456-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-457-right-to-buy-out-shareholders-dissenting-from-scheme-or-contract-approved-by-majority-and-right-of-such-shareholders-to-be-bought-out</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-458-additional-requirement-to-be-satisfied-in-certain-cases-for-right-to-buy-out-to-apply</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-459-supplementary-provisions-in-relation-to-sections-457-and-458-including-provision-for-applications-to-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-460-construction-of-certain-references-in-chapter-to-beneficial-ownership-application-of-chapter-to-classes-of-shares-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-461-interpretation-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-462-requirements-for-chapter-to-apply</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-463-mergers-to-which-chapter-applies-definitions-and-supplementary-provision</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-464-merger-may-not-be-put-into-effect-save-in-accordance-with-the-relevant-provisions-of-this-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-465-chapters-1-and-3-mutually-exclusive-modes-of-proceeding-to-achieve-merger</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-466-common-draft-terms-of-merger</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-467-directors-explanatory-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-468-experts-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-469-merger-financial-statement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-470-registration-and-publication-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-471-inspection-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-472-non-application-of-subsequent-provisions-of-chapter-where-summary-approval-procedure-employed-and-effect-of-resolution-referred-to-in-section-202-1aii</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-473-general-meetings-of-merging-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-474-electronic-means-of-making-certain-information-available-for-purposes-of-section-473</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-475-meetings-of-classes-of-shareholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-476-purchase-of-minority-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-477-application-for-confirmation-of-merger-by-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-478-protection-of-creditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-479-preservation-of-rights-of-holders-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-480-confirmation-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-481-certain-provisions-not-to-apply-where-court-so-orders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-482-registration-and-publication-of-confirmation-of-merger</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-483-civil-liability-of-directors-and-experts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-484-criminal-liability-for-untrue-statements-in-merger-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-485-interpretation-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-486-requirements-for-chapter-to-apply</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-487-divisions-to-which-this-chapter-applies-definitions-and-supplementary-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-488-division-may-not-be-put-into-effect-save-under-and-in-accordance-with-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-489-chapters-1-and-4-mutually-exclusive-modes-of-proceeding-to-achieve-division</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-490-common-draft-terms-of-division</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-491-directors-explanatory-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-492-experts-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-493-division-financial-statement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-494-registration-and-publication-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-495-inspection-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-496-general-meetings-of-companies-involved-in-a-division</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-497-electronic-means-of-making-certain-information-available-for-purposes-of-section-496</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-498-meetings-of-classes-of-shareholder</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-499-purchase-of-minority-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-500-application-for-confirmation-of-division-by-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-501-protection-of-creditors-and-allocation-of-liabilities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-502-preservation-of-rights-of-holders-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-503-confirmation-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-504-certain-provisions-not-to-apply-where-court-so-orders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-505-registration-and-publication-of-confirmation-of-division</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-506-civil-liability-of-directors-and-experts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-507-criminal-liability-for-untrue-statements-in-division-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-508-interpretation-part-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-509-power-of-court-to-appoint-examiner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-510-petition-for-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-511-independent-experts-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-512-supplemental-provisions-in-relation-to-sections-510-and-511-other-matters-to-be-mentioned-in-petition-hearing-of-petition-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-513-cases-in-which-independent-experts-report-not-available-at-required-time-powers-of-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-514-certain-liabilities-may-not-be-certified-under-section-529-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-515-creditors-to-be-heard</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-516-availability-of-independent-experts-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-517-related-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-518-duty-to-act-in-utmost-good-faith</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-519-qualification-of-examiners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-520-effect-of-petition-to-appoint-examiner-on-creditors-and-others</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-520a-restrictions-on-certain-contracts-during-examinership-ca-2014-s-520a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-521-restriction-on-payment-of-pre-petition-debts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-522-effect-on-receiver-or-provisional-liquidator-of-order-appointing-examiner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-523-disapplication-of-section-440-to-receivers-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-524-powers-of-an-examiner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-525-repudiation-by-examiner-of-contracts-made-before-period-of-protection-and-of-negative-pledge-clauses-whenever-made-prohibitions-and-restrictions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-526-production-of-documents-and-evidence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-527-no-lien-over-companys-books-records-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-528-further-powers-of-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-529-incurring-of-certain-liabilities-by-examiner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-530-power-to-deal-with-charged-property-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-531-notification-of-appointment-of-examiner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-532-general-provisions-as-to-examiners-resignation-filling-of-vacancy-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-533-hearing-regarding-irregularities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-534-report-by-examiner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-535-procedure-where-examiner-unable-to-secure-agreement-or-formulate-proposals-for-compromise-or-scheme-of-arrangement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-536-content-of-examiners-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-537-repudiation-of-certain-contracts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-538-appointment-of-creditors-committee</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-539-proposals-for-compromise-or-scheme-of-arrangement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-540-consideration-by-members-and-creditors-of-proposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-541-confirmation-of-proposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-542-supplemental-provisions-in-relation-to-section-541</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-543-objection-to-confirmation-by-court-of-proposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-544-provisions-with-respect-to-leases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-545-what-this-chapter-contains</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-546-definitions-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-547-circumstances-in-relation-to-which-subsequent-provisions-of-this-chapter-have-effect</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-548-general-rule-liability-of-third-person-not-affected-by-compromise-or-scheme-of-arrangement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-549-enforcement-by-creditor-of-liability-restrictions-in-that-regard-unless-certain-procedure-employed-to-the-benefit-of-third-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-550-payment-by-third-person-to-creditor-post-period-of-protection-statutory-subrogation-in-favour-of-third-person-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-551-saving-for-cases-falling-within-section-5204f-and-cases-where-third-person-discharged-or-released-from-liability</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-552-cessation-of-protection-of-company-and-termination-of-appointment-of-examiner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-553-revocation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-554-costs-and-remuneration-of-examiners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-555-publicity</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-556-hearing-of-proceedings-otherwise-than-in-public</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-557-power-of-court-to-order-the-return-of-assets-which-have-been-improperly-transferred</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558-reporting-to-director-of-corporate-enforcement-of-misconduct-by-examiners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558a-interpretation-part-10a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558b-requirements-where-eligible-company-wishes-to-avail-of-rescue-plan-ca-2014-s-558b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558c-process-adviser-to-determine-whether-eligible-company-has-reasonable-prospect-of-survival-ca-2014-s-558c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558d-process-adviser-to-prepare-report-ca-2014-s-558d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558e-resolution-to-appoint-process-adviser-ca-2014-s-558e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558f-process-adviser-s-duty-to-keep-determination-under-section-558c-under-review-ca-2014-s-558f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558g-duties-of-directors-of-eligible-company-in-relation-to-process-adviser-ca-2014-s-558g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558h-process-adviser-s-duty-to-determine-relevant-court-ca-2014-s-558h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558i-process-adviser-s-duty-to-seek-provision-of-email-addresses-ca-2014-s-558i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558j-process-adviser-to-give-notice-of-appointment-ca-2014-s-558j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558k-process-adviser-to-give-notice-to-employees-creditors-etc-ca-2014-s-558k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558l-notice-to-creditor-where-eligible-company-has-excludable-debt-ca-2014-s-558l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558m-relevant-court-s-powers-where-receiver-or-provisional-liquidator-previously-appointed-ca-2014-s-558m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558n-relevant-court-s-power-to-stay-proceedings-or-restrain-further-proceedings-ca-2014-s-558n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558o-requirements-following-giving-of-notice-to-creditor-under-section-558k-ca-2014-s-558o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558p-repudiation-affirmation-and-variation-of-certain-contracts-ca-2014-s-558p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558q-process-adviser-s-duty-to-prepare-rescue-plan-ca-2014-s-558q</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558r-further-provision-with-respect-to-leases-ca-2014-s-558r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558s-procedure-where-process-adviser-unable-to-prepare-rescue-plan-ca-2014-s-558s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558t-process-adviser-s-duty-to-call-meeting-of-members-and-creditors-ca-2014-s-558t</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558u-notice-of-meeting-under-section-558t-ca-2014-s-558u</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558v-proceedings-at-meeting-under-section-558t-ca-2014-s-558v</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558w-proxies-ca-2014-s-558w</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558x-supplemental-provisions-in-relation-to-section-558w-ca-2014-s-558x</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558y-consideration-by-members-and-creditors-of-rescue-plan-ca-2014-s-558y</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558z-notification-of-approval-of-rescue-plan-ca-2014-s-558z</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558za-process-adviser-s-report-ca-2014-s-558za</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zb-confirmation-of-rescue-plan-ca-2014-s-558zb</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zc-objection-to-rescue-plan-ca-2014-s-558zc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zd-court-hearing-in-case-of-objection-ca-2014-s-558zd</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558ze-supplemental-provisions-in-relation-to-section-558zd-and-section-558zz-ca-2014-s-558ze</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zf-definitions-chapter-7-and-savings-ca-2014-s-558zf</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zg-circumstances-in-relation-to-which-subsequent-provisions-of-chapter-have-effect-ca-2014-s-558zg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zh-general-rule-liability-of-third-person-not-affected-by-rescue-plan-ca-2014-s-558zh</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zi-enforcement-by-creditor-of-liability-restrictions-in-that-regard-unless-certain-procedure-employed-to-benefit-of-third-person-ca-2014-s-558zi</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zj-payment-by-third-person-to-creditor-post-rescue-period-statutory-subrogation-in-favour-of-third-person-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zk-conclusion-of-rescue-period-and-termination-of-appointment-of-process-adviser-ca-2014-s-558zk</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zl-power-of-relevant-court-to-revoke-rescue-plan-where-fraud-ca-2014-s-558zl</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zm-power-of-relevant-court-to-order-the-return-of-assets-improperly-transferred-ca-2014-s-558zm</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zn-director-s-power-to-examine-books-and-records-ca-2014-s-558zn</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zo-reporting-to-director-of-corporate-enforcement-of-misconduct-by-process-advisers-ca-2014-s-558zo</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zp-offence-of-acting-as-process-adviser-when-unqualified-ca-2014-s-558zp</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zq-offence-where-director-fails-to-disclose-information-or-misleads-process-adviser-ca-2014-s-558zq</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zr-prosecution-of-officers-and-members-of-company-ca-2014-s-558zr</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zs-powers-of-process-adviser-ca-2014-s-558zs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zt-production-of-documents-and-evidence-ca-2014-s-558zt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zu-no-lien-over-eligible-company-s-books-records-etc-ca-2014-s-558zu</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zv-power-to-deal-with-charged-property-etc-ca-2014-s-558zv</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zw-resignation-of-process-adviser-ca-2014-s-558zw</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zx-general-provisions-as-to-process-advisers-resignation-filling-of-vacancy-etc-ca-2014-s-558zx</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zy-process-adviser-remuneration-costs-and-expenses-ca-2014-s-558zy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zz-application-to-relevant-court-for-review-of-remuneration-etc-of-process-adviser-ca-2014-s-558zz</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zaa-incurring-of-certain-liabilities-by-process-adviser-ca-2014-s-558zaa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zab-priority-ca-2014-s-558zab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zac-effect-on-certain-sections-where-application-to-relevant-court-ca-2014-s-558zac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zad-power-to-apply-to-relevant-court-for-determination-of-questions-or-concerning-exercise-of-powers-ca-2014-s-558zad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zae-hearing-of-proceedings-other-than-in-public-ca-2014-s-558zae</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zaf-high-court-s-power-to-remit-proceedings-to-circuit-court-ca-2014-s-558zaf</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zag-representation-of-bodies-corporate-at-meetings-held-under-this-part-ca-2014-s-558zag</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zah-retention-of-records-ca-2014-s-558zah</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zai-service-of-notices-ca-2014-s-558zai</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-558zaj-regulations-to-remove-difficulties-ca-2014-s-558zaj</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-559-interpretation-part-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-560-restriction-of-this-part</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-561-modes-of-winding-up-general-statement-as-to-position-under-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-562-types-of-voluntary-winding-up-general-statement-as-to-position-under-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-563-provisions-apply-to-either-mode-of-winding-up-unless-the-contrary-appears</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-564-jurisdiction-to-wind-up-companies-and-rules-of-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-565-powers-of-court-cumulative</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-566-court-may-have-regard-to-wishes-of-creditors-or-contributories</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-567-application-of-certain-provisions-to-companies-not-in-liquidation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-568-application-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-569-circumstances-in-which-company-may-be-wound-up-by-the-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-570-circumstances-in-which-company-deemed-to-be-unable-to-pay-its-debts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-571-provisions-as-to-applications-for-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-572-powers-of-court-on-hearing-petition</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-573-appointment-of-provisional-liquidator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-574-power-to-stay-or-restrain-proceedings-against-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-575-appointment-of-liquidator-by-the-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-576-effect-of-winding-up-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-577-saving-for-rights-of-creditors-and-contributories</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-578-application-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-579-procedure-for-and-commencement-of-members-voluntary-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-580-companies-of-fixed-duration-etc-alternative-means-of-commencing-members-voluntary-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-581-publication-of-resolution-to-wind-up-voluntarily</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-582-protections-and-remedies-for-creditors-in-cases-where-declaration-of-solvency-made</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-583-power-of-company-to-appoint-liquidators</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-584-duty-of-liquidator-to-call-creditors-meeting-if-of-opinion-that-company-unable-to-pay-its-debts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-585-application-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-586-resolution-for-and-commencement-of-creditors-voluntary-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-587-meeting-of-creditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-588-appointment-of-liquidator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-589-commencement-of-court-ordered-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-590-commencement-of-voluntary-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-591-copy-of-order-for-winding-up-or-appointment-to-be-forwarded-to-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-592-notice-by-voluntary-liquidator-of-his-or-her-appointment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-593-statement-of-companys-affairs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-594-supplemental-provisions-in-relation-to-section-593</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-595-notification-that-a-company-is-in-liquidation-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-596-custody-of-companys-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-597-circumstances-in-which-floating-charge-is-invalid</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-598-other-circumstances-in-which-floating-charge-is-invalid</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-598a-validity-of-floating-charge-in-certain-circumstances-ca-2014-s-598a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-599-related-company-may-be-required-to-contribute-to-debts-of-company-being-wound-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-600-pooling-of-assets-of-related-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-601-power-of-liquidator-to-accept-shares-as-consideration-for-sale-of-property-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-602-voidance-of-dispositions-of-property-etc-after-commencement-of-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-603-voidance-of-executions-against-property-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-604-unfair-preference-effect-of-winding-up-on-antecedent-and-other-transactions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-605-liabilities-and-rights-of-persons-who-have-been-unfairly-preferred</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-606-restriction-of-rights-of-creditor-as-to-execution-or-attachment-in-case-of-company-being-wound-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-607-duties-of-sheriff-as-to-goods-taken-in-execution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-608-power-of-the-court-to-order-return-of-assets-which-have-been-improperly-transferred</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-609-personal-liability-of-officers-of-company-where-adequate-accounting-records-not-kept</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-610-civil-liability-for-fraudulent-or-reckless-trading-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-611-supplemental-provisions-in-relation-to-section-610</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-612-power-of-court-to-assess-damages-against-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-613-directors-of-holding-company-power-of-court-to-assess-damages-against-them</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-614-vesting-of-property-of-company-in-liquidator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-615-disclaimer-of-onerous-property-in-case-of-company-being-wound-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-616-rescission-of-certain-contracts-and-provisions-supplemental-to-section-615</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-617-costs-etc-in-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-618-distribution-of-property-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-619-application-of-bankruptcy-rules-in-winding-up-of-insolvent-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-620-debts-which-may-be-proved</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-621-preferential-payments-in-a-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-622-supplemental-provisions-in-relation-to-section-621</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-623-unclaimed-dividends-and-balances-to-be-paid-into-a-particular-account</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-624-duty-of-liquidator-to-administer-distribute-etc-property-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-625-how-liquidator-is-to-be-described-and-validity-of-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-626-powers-of-provisional-liquidators</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-627-liquidators-powers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-628-summoning-general-meetings-of-the-company-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-629-notice-to-be-given-with-respect-to-exercise-of-powers-restrictions-on-self-dealing-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-630-restrictions-in-creditors-voluntary-winding-up-and-procedures-in-case-of-certain-defaults</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-631-power-to-apply-to-court-for-determination-of-questions-or-concerning-exercise-of-powers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-632-no-lien-over-companys-books-records-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-633-qualifications-for-appointment-as-liquidator-or-provisional-liquidator-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-634-supplemental-provisions-in-relation-to-section-633-including-requirements-for-professional-indemnity-cover</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-635-specific-disqualification-from-appointment-as-liquidator-or-provisional-liquidator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-636-appointment-and-removal-in-a-members-voluntary-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-637-appointment-and-removal-in-a-creditors-voluntary-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-638-appointment-and-removal-by-the-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-639-consent-to-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-640-position-when-there-is-more-than-one-liquidator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-641-resignation-of-liquidator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-642-prohibition-on-rewards-for-appointment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-643-notifications-and-filings-of-appointments-and-removals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-644-custody-of-books-and-property-upon-vacation-of-office</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-645-provisional-liquidators-remuneration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-646-liquidators-remuneration-procedure-for-fixing-liquidators-entitlement-thereto</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-647-liquidators-entitlement-to-receive-payment-where-entitlement-to-remuneration-exists</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-648-supplemental-provisions-in-relation-to-sections-646-and-647</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-649-disclosure-of-interest-by-creditors-etc-at-creditors-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-650-duty-of-liquidators-to-include-certain-information-in-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-651-penalty-for-default-of-liquidator-in-making-certain-accounts-and-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-652-enforcement-of-duty-of-liquidator-to-make-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-653-directors-power-to-examine-books-and-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-654-liability-of-contributory</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-655-liability-as-contributories-of-past-and-present-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-656-settlement-of-list-of-contributories</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-657-power-to-make-calls</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-658-adjustment-of-rights-of-contributories</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-659-payment-of-debts-due-by-contributory-to-the-company-and-extent-to-which-set-off-allowed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-660-order-in-relation-to-contributory-to-be-conclusive-evidence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-661-liability-in-case-of-death-of-contributory</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-662-civil-liability-act-1961-not-affected</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-663-bankruptcy-of-contributory</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-664-corporate-insolvency-of-contributory</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-665-winding-up-of-company-that-had-been-an-unlimited-company-before-re-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-666-appointment-of-committee-of-inspection-in-court-ordered-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-667-appointment-of-committee-of-inspection-in-a-creditors-voluntary-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-668-constitution-and-proceedings-of-committee-of-inspection</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-669-power-to-annul-order-for-winding-up-or-to-stay-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-670-attendance-of-officers-of-company-at-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-671-power-of-court-to-summon-persons-for-examination</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-672-order-for-payment-or-delivery-of-property-against-person-examined-under-section-671</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-673-delivery-of-property-of-company-to-liquidator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-674-power-to-exclude-creditors-not-proving-in-time</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-675-order-for-arrest-and-seizure-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-676-provisions-as-to-arrangement-binding-creditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-677-effect-of-winding-up-on-business-and-status-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-678-actions-against-company-stayed-on-winding-up-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-679-director-may-direct-convening-of-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-680-duty-of-liquidator-to-call-meeting-at-end-of-each-year</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-681-information-about-progress-of-liquidation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-682-liquidator-to-report-on-conduct-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-683-obligation-unless-relieved-of-liquidator-of-insolvent-company-to-apply-for-restriction-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-684-inspection-of-books-by-creditors-and-contributories</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-685-resolutions-passed-at-adjourned-meetings-of-creditors-and-contributories</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-686-books-of-company-to-be-evidence-in-civil-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-687-liquidator-may-have-regard-to-wishes-of-creditors-and-contributories</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-688-reporting-to-director-of-misconduct-by-liquidators</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-689-meetings-directed-by-the-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-690-provisions-as-to-meetings-of-creditors-contributories-and-members-generally</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-690a-creditors-meetings-conducted-by-electronic-means-during-interim-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-691-entitlement-to-attend-and-notice</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-692-location-of-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-693-costs-of-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-694-chairperson</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-695-passing-resolutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-696-registration-of-resolutions-of-creditors-contributories-and-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-697-proceedings-at-the-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-698-entitlement-to-vote-of-creditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-699-provisions-consequent-on-section-698-regarding-secured-creditors-deemed-surrender-of-security-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-700-duties-of-chairperson</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-701-proxies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-702-supplemental-provisions-in-relation-to-section-701-time-for-lodging-proxies-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-703-representation-of-bodies-corporate-at-meetings-held-during-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-704-dissolution-of-company-by-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-705-final-meeting-and-dissolution-in-members-voluntary-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-706-final-meeting-and-dissolution-in-creditors-voluntary-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-707-disposal-of-books-and-papers-of-company-in-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-708-power-of-court-to-declare-dissolution-of-company-void</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-709-disposal-of-documents-filed-with-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-710-definition-chapter-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-711-publication-in-relation-to-insolvency-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-712-confirmation-of-creditors-voluntary-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-713-provision-of-certain-documents-to-liquidator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-714-language-of-claims</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-715-application-of-certain-provisions-of-chapter-and-construction-of-certain-references-to-company-relevant-person-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-716-offence-for-failure-to-make-disclosure-or-deliver-certain-things-to-liquidator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-717-certain-fraudulent-acts-within-12-months-preceding-winding-up-or-any-time-thereafter-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-718-other-fraudulent-acts-relating-to-obtaining-credit-irregular-pledges-etc-within-12-months-preceding-winding-up-or-any-time-thereafter-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-719-material-omission-in-statement-relating-to-companys-affairs-failure-to-report-false-debt-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-720-additional-offence-with-respect-to-section-718c-and-certain-defences-with-respect-to-foregoing-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-721-other-frauds-by-officers-of-companies-which-have-gone-into-liquidation-offence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-722-fraudulent-trading-of-company-offence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-723-prosecution-of-offences-committed-by-officers-and-members-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-724-supplemental-provisions-in-relation-to-section-723-duty-to-provide-assistance-to-d-p-p-and-director-of-corporate-enforcement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-724a-interpretation-part-12-ca-2014-s-724a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-724b-disclosure-of-information-by-registrar-of-beneficial-ownership-ca-2014-s-724b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-725-when-registrar-may-strike-company-off-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-726-grounds-for-involuntary-strike-off</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-727-registrars-notice-to-company-of-intention-to-strike-it-off-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-728-contents-of-registrars-notice-to-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-729-meaning-of-remedial-step</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-730-public-notice-of-intention-to-strike-company-off-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-731-conditions-for-voluntary-strike-off</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-732-public-notice-in-case-of-voluntary-strike-off</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-733-striking-off-involuntary-and-voluntary-cases-and-dissolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-734-effect-of-removal-and-dissolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-735-power-of-director-to-obtain-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-736-application-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-737-restoration-on-application-to-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-738-restoration-on-application-to-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-739-requirements-for-application-to-court-under-section-738</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-740-terms-of-court-order-on-application-under-section-738</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-741-court-order-for-restoration-on-application-of-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-742-supplementary-court-orders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-743-meaning-of-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-744-transitional-provision-for-companies-struck-off-register-before-commencement-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-745-disclosure-of-information-by-revenue-commissioners-to-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-746-interpretation-part-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-747-investigation-of-companys-affairs-by-court-appointed-inspectors-on-application-of-company-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-748-investigation-of-companys-affairs-by-court-appointed-inspectors-on-application-of-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-749-court-may-give-directions-in-relation-to-investigation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-750-power-of-inspector-to-expand-investigation-into-affairs-of-related-bodies-corporate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-751-order-for-inspection-of-books-or-documents-of-company-in-liquidation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-752-expanded-meaning-of-officer-and-agent-for-purposes-of-sections-753-to-757</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-753-duty-of-company-officer-or-agent-to-produce-books-or-documents-and-give-assistance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-754-inspector-may-require-other-persons-to-produce-books-or-documents-and-give-assistance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-755-supplementary-power-to-compel-production-of-books-or-documents-in-relation-to-certain-banking-transactions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-756-power-of-inspector-to-examine-officers-agents-and-others</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-757-court-may-make-order-in-relation-to-default-in-production-of-books-or-documents-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-758-report-of-inspectors-appointed-under-section-7471-or-748-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-759-distribution-of-inspectors-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-760-court-may-make-order-after-considering-inspectors-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-761-director-may-present-petition-for-winding-up-following-consideration-of-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-762-expenses-of-investigation-by-court-appointed-inspector</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-763-investigation-of-share-dealing-by-inspector-appointed-by-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-764-investigation-of-company-ownership-by-inspector-appointed-by-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-765-application-of-certain-provisions-to-investigation-of-company-ownership</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-766-expenses-of-investigation-of-company-ownership</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-767-directors-power-to-require-information-as-to-persons-interested-in-shares-or-debentures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-768-director-may-impose-restrictions-on-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-769-director-may-lift-restrictions-imposed-on-shares-under-section-768</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-770-director-shall-give-notice-of-direction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-771-court-may-lift-restrictions-imposed-on-shares-under-section-768</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-772-court-may-order-sale-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-773-costs-of-applicant-for-order-for-sale-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-774-proceeds-of-sale-following-court-ordered-sale-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-775-continuance-of-certain-restrictions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-776-offences-in-relation-to-shares-that-are-subject-to-restrictions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-777-application-of-sections-768-to-776-to-debentures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-778-power-of-director-to-require-company-to-produce-books-or-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-779-when-director-may-exercise-power-to-require-company-to-produce-books-or-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-780-power-of-director-to-require-third-party-to-produce-books-or-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-781-saving-in-relation-to-section-780-etc-and-corresponding-amendments-effected-to-act-of-1990-by-companies-amendment-act-2009</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-782-restriction-on-power-of-director-to-require-third-party-to-produce-certain-books-or-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-783-court-may-order-third-party-to-comply-with-requirement-to-produce-books-or-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-784-powers-ancillary-to-power-to-require-production-of-books-or-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-785-offences-in-relation-to-requirement-to-produce-books-or-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-786-expenses-relating-to-examination-of-books-or-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-787-entry-and-search-of-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-788-supplemental-provisions-in-relation-to-section-7873-to-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-789-offences-in-relation-to-entry-and-search-of-premises-and-provisions-catering-for-certain-contingencies-concerning-designated-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-790-restriction-on-disclosure-of-information-books-or-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-791-information-books-or-documents-may-be-disclosed-for-certain-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-792-information-books-or-documents-may-be-disclosed-to-competent-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-793-offence-of-falsifying-concealing-destroying-or-otherwise-disposing-of-document-or-record</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-793a-offence-of-obstructing-interfering-with-or-impeding-officer-of-authority-ca-2014-s-793a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-794-production-and-inspection-of-books-or-documents-when-offence-suspected</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-795-saving-for-privileged-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-796-assistance-to-company-law-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-797-court-may-order-compliance-by-company-or-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-798-court-may-restrain-directors-and-others-from-removing-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-799-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-800-court-may-make-disclosure-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-801-types-of-disclosure-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-802-procedure-on-application-for-disclosure-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-803-scope-of-disclosure-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-804-interests-in-shares-and-debentures-for-purposes-of-section-803-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-805-family-and-corporate-interests</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-806-share-acquisition-agreements-attribution-of-interests-held-by-other-parties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-807-particulars-of-interests-referred-to-in-section-806-to-be-given-in-compliance-with-disclosure-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-808-share-acquisition-agreement-meaning</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-809-supplemental-power-of-court-in-relation-to-a-share-acquisition-agreement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-810-court-may-grant-exemption-from-requirements-of-disclosure-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-811-other-powers-of-court-in-relation-to-disclosure-orders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-812-notice-of-disclosure-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-813-information-disclosed-under-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-814-court-may-impose-restrictions-on-publication-of-information-provided</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-815-right-or-interest-in-shares-or-debentures-unenforceable-by-person-in-default</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-816-court-may-grant-relief-from-restriction-on-enforceability-of-right-or-interest-in-shares-or-debentures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-817-dealing-by-agent-in-shares-or-debentures-subject-to-disclosure-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-818-interpretation-and-application-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-819-declaration-by-court-restricting-director-of-insolvent-company-in-being-appointed-or-acting-as-director-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-820-application-for-declaration-of-restriction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-821-liquidator-shall-inform-court-of-jeopardy-to-other-company-or-its-creditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-822-court-may-grant-restricted-person-relief-from-restrictions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-823-register-of-restricted-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-824-application-of-this-chapter-to-receivers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-825-restricted-person-shall-give-notice-to-company-before-accepting-appointment-or-acting-as-director-or-secretary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-826-company-that-has-a-restricted-person-meaning-of-that-expression-in-sections-827-to-834</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-827-disapplication-of-certain-provisions-to-company-having-a-restricted-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-828-company-having-a-restricted-person-may-not-acquire-certain-non-cash-assets-from-subscribers-etc-unless-particular-conditions-satisfied</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-829-supplemental-provisions-in-relation-to-section-828</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-830-relief-from-liability-under-section-828</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-831-offence-for-contravention-of-section-828</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-832-allotment-of-share-not-fully-paid-up-by-company-that-has-a-restricted-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-833-allotment-of-share-not-fully-paid-for-in-cash-by-company-that-has-a-restricted-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-834-relief-for-company-in-respect-of-prohibited-transaction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-835-power-to-vary-amounts-specified-in-section-819-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-836-personal-liability-for-debts-of-company-subject-to-restriction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-837-interpretation-generally-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-838-meaning-of-disqualified-and-disqualification-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-839-automatic-disqualification-on-conviction-of-certain-indictable-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-840-default-under-section-1498-concerning-fact-of-directors-becoming-disqualified-under-law-of-another-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-841-default-under-section-23-or-1502-by-director-disqualified-under-law-of-another-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-842-court-may-make-disqualification-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-843-provisions-relating-to-particular-grounds-for-disqualification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-844-persons-who-may-apply-for-disqualification-order-under-section-842</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-845-miscellaneous-provisions-relating-to-disqualification-by-court-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-846-costs-and-expenses-of-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-847-court-may-grant-relief-to-person-subject-to-disqualification-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-848-disqualification-of-restricted-person-following-subsequent-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-849-definitions-chapter-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-850-disqualification-undertaking-initiation-of-procedure-that-provides-person-opportunity-to-submit-to-disqualification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-851-effect-of-delivery-of-notice-under-section-850-giving-of-disqualification-undertaking-on-foot-thereof-and-related-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-852-restriction-undertaking-initiation-of-procedure-that-provides-person-opportunity-to-submit-to-restriction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-853-effect-of-delivery-of-notice-under-section-852-giving-of-restriction-undertaking-on-foot-thereof-and-related-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-854-regulations-for-the-purposes-of-sections-850-to-853</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-855-offence-of-contravening-disqualification-order-or-restriction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-856-offence-of-acting-under-directions-of-person-where-directions-given-in-contravention-of-this-part</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-857-period-of-disqualification-following-conviction-of-offence-under-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-858-company-may-recover-consideration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-859-person-acting-while-disqualified-or-restricted-liable-for-debts-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-860-person-acting-under-directions-of-disqualified-person-liable-for-debts-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-861-relief-from-liability-under-section-858-859-or-860</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-862-court-may-require-director-to-give-certain-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-863-information-to-be-supplied-to-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-864-register-of-disqualified-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-865-summary-prosecutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-866-district-court-district-within-which-summary-proceedings-may-be-brought</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-867-period-within-which-summary-proceedings-may-be-commenced</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-868-prosecution-of-companies-on-indictment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-869-offences-by-body-committed-with-consent-of-its-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-870-further-offence-where-contravention-continued-after-conviction-for-an-offence-and-penalties-for-such-offence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-871-categories-1-to-4-offences-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-872-court-may-order-that-convicted-person-remedy-breach</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-873-notice-by-director-to-remedy-default</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-874-special-provisions-applying-where-default-in-delivery-of-documents-to-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-875-civil-enforcement-of-prohibition-on-trading-under-misleading-name</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-876-offence-of-providing-false-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-877-offence-of-destruction-mutilation-or-falsification-of-book-or-document</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-878-offence-of-fraudulently-parting-with-altering-or-making-omission-in-book-or-document</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-879-proof-of-certificate-as-to-overseas-incorporation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-880-proof-of-incorporation-under-overseas-legislation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-881-admissibility-in-evidence-of-certain-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-882-provision-of-information-to-juries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-883-certificate-evidence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-884-documentary-evidence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-885-saving-for-privileged-communications-in-context-of-requirements-under-section-724</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-886-statutory-declaration-made-in-foreign-place</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-887-registration-office-register-officers-and-cro-gazette</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-888-authentication-of-documents-other-than-by-signing-or-sealing-them</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-888a-cases-in-which-director-must-supply-certain-data-ca-2014-s-888a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-888b-information-on-composition-of-board-of-directors-by-reference-to-gender-ca-2014-s-888b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-889-fees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-890-annual-report-by-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-890a-collection-of-certain-data-by-registrar-ca-2014-s-890a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-891-inspection-and-production-of-documents-kept-by-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-892-admissibility-of-certified-copy-or-extract</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-893-certificate-by-registrar-admissible-as-evidence-of-facts-stated</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-894-disposal-of-documents-filed-with-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-895-registrar-may-apply-system-of-information-classification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-896-delivery-to-registrar-of-documents-in-legible-form</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-897-delivery-of-documents-in-electronic-form-may-be-made-mandatory</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-898-registrars-notice-that-document-does-not-comply</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-899-supplementary-and-clarificatory-provisions-for-section-898</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-899a-function-imposed-on-registrar-under-section-930d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-900-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-901-continuance-of-designation-of-irish-auditing-and-accounting-supervisory-authority-and-other-transitional-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-902-membership-of-supervisory-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-903-amendment-to-memorandum-or-articles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-904-objects-of-supervisory-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-905-functions-of-supervisory-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-906-general-powers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-907-board-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-908-supplementary-provisions-in-relation-to-board-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-909-chief-executive-officer-including-provision-of-transitional-nature</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-910-work-programme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-911-annual-programme-of-expenditure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-912-specification-in-annual-programme-of-expenditure-of-amounts-for-reserve-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-913-review-of-work-programme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-914-funding</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-915-application-of-money-received-by-supervisory-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-916-supervisory-authority-may-levy-prescribed-accountancy-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-917-supervisory-authority-may-levy-certain-companies-and-other-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-918-funding-in-respect-of-functions-of-supervisory-authority-under-certain-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-919-reserve-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-920-borrowing</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-921-excess-revenue</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-922-employees-including-provision-of-a-transitional-nature</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-923-directors-obligations-when-material-interest-in-arrangement-contract-or-agreement-with-supervisory-authority-arises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-924-effect-of-breach-of-directors-obligations-in-relation-to-material-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-925-employees-duty-of-disclosure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-926-superannuation-scheme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-927-accounts-and-audit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-928-annual-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-929-accountability-to-dail-eireann</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-930-recognition-of-body-of-accountants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-930a-designation-of-competent-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-930b-annual-audit-programme-and-activity-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-930c-operation-of-certain-provisions-with-regard-to-particular-recognised-accountancy-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-930d-conflicts-of-interest-to-be-avoided</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-931-provisions-in-relation-to-recognition-by-supervisory-authority-under-section-930</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-931a-investigation-by-disciplinary-committees-of-prescribed-accountancy-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-931b-provisions-that-apply-when-recognised-accountancy-body-is-not-able-to-perform-part-27-function</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-932-consultation-by-supervisory-authority-regarding-standards-and-qualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-933-intervention-in-disciplinary-process-of-prescribed-accountancy-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-933a-resolution-of-suspected-non-compliance-by-agreement-relevant-body</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934-investigation-of-possible-breaches-of-standards-of-prescribed-accountancy-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934a-supplemental-provisions-to-section-934-certain-specified-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934aa-interim-direction-required-to-protect-public-ca-2014-s-934aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934b-immediate-action-required-to-protect-public</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934c-sanctions-which-supervisory-authority-may-impose-on-statutory-auditor-for-relevant-contravention</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934d-relevant-circumstances-to-be-considered-in-imposing-relevant-sanctions-on-specified-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934e-resolution-of-suspected-relevant-contravention-by-agreement-specified-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934f-publication-of-relevant-sanction-imposed-on-specified-person-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934g-limitations-on-imposing-monetary-sanctions-on-specified-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934h-specified-person-not-to-be-liable-to-be-penalised-twice-for-same-relevant-contravention</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-934i-reporting-of-relevant-contraventions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-935-supplemental-provisions-in-relation-to-section-934-including-as-concerns-its-relationship-to-provisions-of-2010-audits-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-935a-interpretation-of-sections-935a-to-935d-and-941a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-935b-investigation-of-possible-relevant-contraventions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-935c-sanctions-which-supervisory-authority-or-director-of-corporate-enforcement-may-impose</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-935d-publication-of-relevant-sanction-imposed-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-936-review-of-members-of-recognised-accountancy-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-936a-supplemental-provisions-in-relation-to-section-934-relevant-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-936b-communication-with-the-ceaob</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-937-delegation-of-supervisory-authoritys-functions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-938-hearings-privileges-and-procedural-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-939-supervisory-authoritys-seal-and-instruments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-940-confidentiality-of-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-941-appeals-to-and-orders-of-the-court-including-orders-confirming-decisions-of-supervisory-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-941a-application-to-court-to-confirm-decision-to-impose-relevant-sanction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-942-liability-of-supervisory-authority-for-acts-omissions-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-942a-liability-of-prescribed-body-for-acts-omissions-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-943-ministers-power-to-make-regulations-for-purposes-of-chapter-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944-prior-approval-by-houses-of-oireachtas-required-for-certain-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-945-director-of-corporate-enforcement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-946-terms-and-conditions-of-appointment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-947-removal-cessation-or-disqualification-of-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-948-acting-director-of-corporate-enforcement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-949-functions-of-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-950-superannuation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-951-secondment-to-directors-office-of-member-of-garda-siochana</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-952-delegation-by-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-953-liability-of-director-or-officer-for-acts-and-omissions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-954-directors-annual-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-955-director-shall-report-as-required</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-956-confidentiality-of-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957-disclosure-of-information-to-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957a-restriction-of-application-of-certain-articles-of-data-protection-regulation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957aa-definitions-sections-957a-to-957i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957b-provisions-applicable-where-director-receives-particulars-etc-from-supervisory-authority-concerning-relevant-contravention-and-relevant-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957c-sanctions-which-director-may-impose-on-relevant-director-for-certain-conduct</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957d-relevant-circumstances-to-be-considered-in-imposing-relevant-sanctions-on-relevant-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957e-resolution-of-suspected-certain-conduct-by-agreement-relevant-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957f-publication-of-relevant-sanction-imposed-on-relevant-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957g-limitations-on-imposing-monetary-sanctions-on-relevant-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957h-relevant-director-not-to-be-liable-to-be-penalised-twice-for-same-conduct</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-957i-appeals-to-and-orders-of-court-including-orders-confirming-decisions-of-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944a-definitions-chapter-3a-ca-2014-s-944a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944b-establishment-day-ca-2014-s-944b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944c-establishment-of-corporate-enforcement-authority-ca-2014-s-944c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944d-functions-of-authority-ca-2014-s-944d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944e-transfer-of-functions-of-director-to-authority-ca-2014-s-944e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944f-membership-of-authority-ca-2014-s-944f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944g-appointment-of-chairperson-of-authority-ca-2014-s-944g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944h-resignation-removal-disqualification-of-member-ca-2014-s-944h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944i-acting-member-ca-2014-s-944i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944j-assignment-and-transfer-of-staff-to-authority-ca-2014-s-944j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944k-staff-of-authority-etc-ca-2014-s-944k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944l-superannuation-of-members-ca-2014-s-944l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944m-secondment-to-authority-of-member-of-garda-siochana-ca-2014-s-944m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944n-accountability-of-authority-to-committee-of-public-accounts-ca-2014-s-944n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944o-accountability-of-member-to-certain-oireachtas-committees-ca-2014-s-944o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944p-confidentiality-of-information-ca-2014-s-944p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944q-disclosure-of-information-to-authority-ca-2014-s-944q</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944r-restriction-of-application-of-certain-articles-of-data-protection-regulation-ca-2014-s-944r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944s-transfer-of-rights-and-liabilities-and-continuation-of-leases-licences-and-permissions-granted-by-office-of-director-ca-2014-s-944s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944t-annual-report-ca-2014-s-944t</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944u-strategy-statement-and-work-programme-ca-2014-s-944u</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944v-grants-to-authority-ca-2014-s-944v</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944w-liability-of-authority-for-acts-or-omissions-ca-2014-s-944w</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944x-accounts-of-authority-ca-2014-s-944x</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944y-final-annual-report-of-director-ca-2014-s-944y</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944z-definitions-sections-944z-to-944ah-ca-2014-s-944z</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944aa-provisions-applicable-where-authority-receives-particulars-etc-from-supervisory-authority-concerning-relevant-contravention-and-relevant-director-ca-2014-s-944aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944ab-sanctions-which-authority-may-impose-on-relevant-director-for-certain-conduct-ca-2014-s-944ab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944ac-relevant-circumstances-to-be-considered-in-imposing-relevant-sanctions-on-relevant-director-ca-2014-s-944ac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944ad-resolution-of-suspected-certain-conduct-by-agreement-relevant-director-ca-2014-s-944ad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944ae-publication-of-relevant-sanction-imposed-on-relevant-director-ca-2014-s-944ae</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944af-limitations-on-imposing-monetary-sanctions-on-relevant-director-ca-2014-s-944af</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944ag-relevant-director-not-to-be-liable-to-be-penalised-twice-for-same-conduct-ca-2014-s-944ag</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-944ah-appeals-to-and-orders-of-court-including-orders-confirming-decisions-of-authority-ca-2014-s-944ah</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-958-company-law-review-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-959-functions-of-review-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-960-membership-of-review-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-961-meetings-and-business-of-review-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-962-annual-report-and-provision-of-information-to-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-963-definitions-part-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-964-application-of-parts-1-to-14-to-dacs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-965-way-of-forming-a-dac-and-the-2-types-of-dac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-966-dac-to-carry-on-activity-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-967-the-form-of-a-dacs-constitution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-968-supplemental-provisions-in-relation-to-constitution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-969-provisions-as-to-names-of-dacs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-970-trading-under-a-misleading-name</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-971-power-to-dispense-with-designated-activity-company-or-irish-equivalent-in-name-of-charitable-and-other-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-972-capacity-of-a-dac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-973-capacity-not-limited-by-a-dacs-constitution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-974-alteration-of-objects-clause-by-special-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-975-supplemental-provisions-in-relation-to-section-974</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-976-restriction-of-section-321-in-relation-to-a-dac-limited-by-guarantee</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-977-alteration-of-articles-by-special-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-978-power-to-alter-provisions-in-memorandum-which-could-have-been-contained-in-articles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-979-status-of-existing-guarantee-company-having-a-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-980-transitional-provision-use-of-limited-or-teoranta-by-existing-guarantee-company-having-a-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-981-limitation-on-offers-by-dacs-of-securities-to-the-public</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-982-variation-of-rights-attached-to-special-classes-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-983-application-of-section-114-in-relation-to-dacs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-984-uncertificated-transfer-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-984a-interpretation-ca-2014-s-984a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-984b-application-of-chapter-ca-2014-s-984b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-984c-abolition-of-certificates-in-respect-of-applicable-securities-ca-2014-s-984c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-984d-transfer-of-applicable-securities-of-dac-ca-2014-s-984d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-984e-disapplication-of-certain-provisions-to-applicable-securities-ca-2014-s-984e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-984f-disapplication-of-requirement-for-certificate-in-respect-of-applicable-securities-ca-2014-s-984f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-984g-representation-of-applicable-securities-ca-2014-s-984g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-985-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-986-limitation-on-number-of-directorships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-987-membership-of-dac-limited-by-guarantee-confined-to-shareholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-988-dac-with-2-or-more-members-may-not-dispense-with-holding-a-g-m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-989-application-of-section-193-in-relation-to-a-dac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-990-application-of-section-194-in-relation-to-a-dac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-991-non-application-of-part-6-to-dacs-that-are-credit-institutions-or-insurance-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-992-requirement-for-corporate-governance-statement-and-modification-of-certain-provisions-of-parts-5-and-6-as-they-apply-to-dacs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-993-modification-of-definition-of-ias-regulation-in-the-case-of-dacs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-994-application-of-sections-297-350-and-362-to-a-dac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-995-disclosures-by-dac-that-is-a-credit-institution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-996-exemption-from-filing-with-registrar-financial-statements-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-997-liability-as-contributories-of-past-and-present-members-and-provision-concerning-winding-up-after-certain-re-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-998-petitions-for-examinerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-998a-application-of-chapter-7-of-part-11-to-dacs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-999-application-of-chapters-1-2-and-4-of-part-23-to-dacs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1000-interpretation-part-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1001-investment-company-to-be-a-plc-but-non-application-of-this-part-to-that-company-type</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1002-application-of-parts-1-to-14-to-plcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1003-societas-europaea-to-be-regarded-as-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1004-way-of-forming-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1005-plc-to-carry-on-activity-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1006-the-form-of-a-plcs-constitution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1007-supplemental-provisions-in-relation-to-constitution-and-continuance-in-force-of-existing-memorandum-and-articles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1008-provisions-as-to-names-of-plcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1009-trading-under-a-misleading-name</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1010-restriction-on-commencement-of-business-by-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1011-capacity-of-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1012-capacity-not-limited-by-a-plcs-constitution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1013-alteration-of-objects-clause-by-special-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1014-supplemental-provisions-in-relation-to-section-1013</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1015-alteration-of-articles-by-special-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1016-power-to-alter-provisions-in-memorandum-which-could-have-been-contained-in-articles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1017-official-seal-for-sealing-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1018-status-of-existing-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1019-provisions-as-to-shares-transferable-by-delivery-general-prohibition-and-provision-for-certain-letters-of-allotment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1020-capacity-to-make-public-offers-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1021-allotment-of-shares-and-other-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1022-pre-emption-rights</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1023-interpretation-and-supplemental-provisions-in-relation-to-section-1022</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1024-status-of-authority-to-allot-shares-conferred-prior-to-companys-re-registration-as-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1025-subscription-of-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1026-payment-for-allotted-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1027-payment-of-non-cash-consideration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1028-experts-report-on-non-cash-consideration-before-allotment-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1029-supplemental-provisions-in-relation-to-section-1028</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1030-experts-report-supplemental-provisions-in-relation-to-section-1028</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1031-dispensation-from-section-1028-certain-securities-or-money-market-instruments-constituting-consideration-for-allotment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1032-dispensation-from-section-1028-consideration-for-allotment-other-than-securities-and-money-market-instruments-referred-to-in-section-1031</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1033-dispensation-from-section-1028-cases-in-which-consideration-for-allotment-falls-into-both-section-1031-and-section-1032</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1034-experts-report-on-non-cash-assets-acquired-from-subscribers-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1035-supplemental-provisions-in-relation-to-section-1034</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1036-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1037-special-provisions-as-to-issue-of-shares-to-subscribers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1038-enforceability-of-undertakings-made-in-contravention-of-certain-provisions-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1039-adaptation-of-section-1021-and-2-in-relation-to-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1040-treatment-of-own-shares-held-by-or-on-behalf-of-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1041-supplemental-provisions-in-relation-to-section-1040-including-definition-of-relevant-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1042-charges-taken-by-plc-on-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1043-application-of-certain-provisions-of-section-826-in-relation-to-plcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1044-variation-of-rights-attached-to-special-classes-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1045-restriction-on-transfer-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1046-purpose-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1047-interpretation-and-supplemental-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1048-duty-of-disclosure-first-class-of-case-in-which-duty-arises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1049-notifiable-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1050-duty-of-disclosure-second-class-of-case-in-which-duty-arises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1051-percentage-level-in-relation-to-notifiable-interests</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1052-the-notifiable-percentage</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1053-particulars-to-be-contained-in-notification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1054-notification-of-family-and-corporate-interests</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1055-share-acquisition-agreement-meaning</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1056-duties-of-disclosure-arising-in-consequence-of-section-1055</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1057-duty-of-persons-acting-together-to-keep-each-other-informed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1058-interest-in-shares-by-attribution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1059-interest-in-shares-that-are-notifiable-interests-for-purposes-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1060-enforcement-of-notification-obligation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1061-individual-and-group-acquisitions-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1062-company-investigations-concerning-interests-in-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1063-registration-of-interest-disclosed-under-section-1062</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1064-company-investigations-on-requisition-by-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1065-company-reports-on-investigation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1066-penalty-for-failure-to-provide-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1067-removal-of-entries-from-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1068-entries-when-not-to-be-removed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1069-where-register-to-be-kept-inspection-of-register-inspection-of-reports-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1070-duty-of-plc-to-notify-authorised-market-operator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1071-additional-general-provisions-relating-to-acquisition-by-plcs-of-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1072-market-purchase-overseas-market-purchase-and-off-market-purchase</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1073-authority-for-plcs-purchase-of-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1074-market-purchase-of-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1075-off-market-purchase-of-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1076-assignment-or-release-of-companys-right-to-purchase-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1077-relationship-of-certain-acquisition-provisions-to-those-in-part-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1078-off-market-re-allotment-of-treasury-shares-by-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1079-return-to-be-made-to-registrar-under-section-116-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1080-duty-of-plc-to-publish-particulars-of-overseas-market-purchase</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1081-duty-of-plc-to-notify-authorised-market-operator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1082-restriction-on-distribution-of-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1083-relevant-financial-statements-in-the-case-of-distribution-by-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1084-limitation-on-reduction-by-a-plc-of-its-company-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1085-transfer-in-writing</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1086-power-to-make-regulations-for-the-transfer-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087-supplemental-provisions-in-relation-to-section-1086</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087a-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087b-share-certificates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087c-written-instrument-of-transfer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087d-alternative-special-majority-for-schemes-of-arrangement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1870e-disapplication-of-additional-requirement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087f-irrevocable-power-of-attorney</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087g-record-date-for-participation-and-voting-in-general-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087h-definition-of-subsidiary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087i-interpretation-ca-2014-s-1087i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087j-application-of-chapter-ca-2014-s-1087j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087k-abolition-of-certificates-in-respect-of-applicable-securities-ca-2014-s-1087k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087l-transfer-of-applicable-securities-ca-2014-s-1087l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087m-restrictions-on-transfer-of-applicable-securities-ca-2014-s-1087m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087n-disapplication-of-certain-provisions-to-applicable-securities-ca-2014-s-1087n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087o-disapplication-of-requirement-for-certificate-in-respect-of-applicable-securities-ca-2014-s-1087o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1087p-representation-of-applicable-securities-ca-2014-s-1087p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1088-number-of-directors-of-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1089-plc-with-2-or-more-members-may-not-dispense-with-holding-of-a-g-m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1090-rotation-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1091-modification-of-section-1498s-operation-where-public-or-local-offer-co-incides-with-change-among-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1092-remuneration-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1093-application-of-section-193-in-relation-to-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1094-provisions-consequent-on-participation-by-plc-in-system-for-uncertificated-transfer-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1095-attendance-and-voting-at-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1096-notice-of-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1097-application-of-section-167-to-plc-that-is-not-a-public-interest-entity-under-s-i-no-220-of-2010</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1098-length-of-notice-of-general-meetings-to-be-given</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1098a-application-of-section-176a-in-relation-to-plcs-ca-2014-s-1098a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1099-additional-rights-of-shareholders-in-certain-plcs-provisions-implementing-shareholders-rights-directive-200736ec</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1100-equality-of-treatment-of-shareholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1101-requisitioning-of-general-meeting-by-members-modification-of-section-178-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1102-length-of-notice-of-general-meetings-to-be-given-by-traded-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1102a-modification-of-application-of-section-3251-to-traded-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1103-additional-provisions-concerning-notice-under-section-181-by-a-traded-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1104-right-to-put-items-on-the-agenda-of-the-general-meeting-and-to-table-draft-resolutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1105-requirements-for-participation-and-voting-in-general-meeting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1106-participation-in-general-meeting-by-electronic-means</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1107-right-to-ask-questions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1108-provisions-concerning-appointment-of-proxies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1109-traded-plc-may-permit-vote-to-be-cast-in-advance-by-correspondence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110-voting-results</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110a-interpretation-application-and-commencement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110b-identification-of-shareholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110c-transmission-of-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110d-facilitation-of-exercise-of-shareholder-rights</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110e-non-discrimination-proportionality-and-transparency-of-costs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110kf-interpretation-and-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110g-engagement-policy-institutional-investors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110h-engagement-policy-asset-managers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110i-investment-strategy-of-institutional-investors-and-arrangements-with-asset-managers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110j-transparency-of-asset-managers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110k-transparency-of-proxy-advisors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110l-interpretation-and-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110m-right-to-vote-on-remuneration-policy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110n-remuneration-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110o-transparency-and-approval-of-related-party-transactions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1110p-offences-and-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1111-obligation-to-convene-extraordinary-general-meeting-in-event-of-serious-loss-of-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1112-qualifications-of-secretary-of-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1113-voting-by-director-in-respect-of-certain-matters-prohibition-and-exceptions-thereto</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1114-non-application-of-part-6-to-plcs-that-are-credit-institutions-or-insurance-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1115-requirement-for-corporate-governance-statement-and-modification-of-certain-provisions-of-parts-5-and-6-as-they-apply-to-plcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1116-modification-of-definition-of-ias-regulation-in-the-case-plcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1116a-modification-of-definition-of-ineligible-entities-in-case-of-plcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1117-obligation-for-a-plcs-statutory-financial-statements-to-be-audited</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1118-statutory-auditors-report-on-revised-financial-statements-and-revised-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1119-summary-financial-statements-and-circulation-of-them-to-members-in-lieu-of-full-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1120-application-of-sections-310-to-313</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1121-provisions-as-to-register-of-debenture-holders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1122-petitions-for-examinerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1122a-application-of-chapter-7-of-part-11-to-plcs-ca-2014-s-1122a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1123-acquisitions-of-uncertificated-securities-from-dissenting-shareholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1124-power-of-registrar-to-strike-plc-off-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1125-reinstatement-as-plc-confined-to-company-which-had-such-status-before-dissolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1126-inspectors-minimum-number-of-members-that-may-apply-for-their-appointment-in-the-case-of-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1127-interpretation-chapter-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1128-requirement-for-chapter-to-apply</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1129-mergers-to-which-chapter-applies-definitions-and-supplementary-provision</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1130-merger-may-not-be-put-into-effect-save-in-accordance-with-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1131-common-draft-terms-of-merger</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1132-directors-explanatory-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1133-experts-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1134-merger-financial-statement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1135-registration-and-publication-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1136-inspection-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1137-general-meetings-of-merging-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1138-electronic-means-of-making-certain-information-available-for-purposes-of-section-1137</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1139-meetings-of-classes-of-shareholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1140-purchase-of-minority-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1141-application-for-confirmation-of-merger-by-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1142-protection-of-creditors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1143-preservation-of-rights-of-holders-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1144-confirmation-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1145-certain-provisions-not-to-apply-where-court-so-orders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1146-registration-and-publication-of-confirmation-of-merger</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1147-civil-liability-of-directors-and-experts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1148-criminal-liability-for-untrue-statements-in-merger-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1149-interpretation-chapter-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1150-requirements-for-chapter-to-apply</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1151-divisions-to-which-this-chapter-applies-definitions-and-supplementary-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1152-division-may-not-be-put-into-effect-save-under-and-in-accordance-with-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1153-common-draft-terms-of-division</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1154-directors-explanatory-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1155-experts-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1156-division-financial-statement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1157-registration-and-publication-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1158-inspection-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1159-general-meetings-of-companies-involved-in-a-division</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1160-electronic-means-of-making-certain-information-available-for-purposes-of-section-1159</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1161-meetings-of-classes-of-shareholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1162-purchase-of-minority-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1163-application-for-confirmation-of-division-by-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1164-protection-of-creditors-and-allocation-of-liabilities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1165-preservation-of-rights-of-holders-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1166-confirmation-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1167-certain-provisions-not-to-apply-where-court-so-orders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1168-registration-and-publication-of-confirmation-of-division</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1169-civil-liability-of-directors-and-experts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1170-criminal-liability-for-untrue-statements-in-division-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1171-application-of-chapters-1-2-and-4-of-part-23-to-plcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1172-definitions-part-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1173-application-of-parts-1-to-14-to-clgs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1174-way-of-forming-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1175-clg-to-carry-on-activity-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1176-the-form-of-a-clgs-constitution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1177-supplemental-provisions-in-relation-to-constitution-and-continuance-in-force-of-existing-memorandum-and-articles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1178-provisions-as-to-names-of-clgs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1179-trading-under-a-misleading-name</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1180-power-to-dispense-with-company-limited-by-guarantee-or-irish-equivalent-in-name-of-charitable-and-other-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1181-prohibition-on-certain-provisions-in-constitution-etc-and-issuing-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1182-capacity-of-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1183-capacity-not-limited-by-a-clgs-constitution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1184-alteration-of-objects-clause-by-special-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1185-supplemental-provisions-in-relation-to-section-1184</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1186-restriction-of-section-321-in-relation-to-clgs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1187-alteration-of-articles-by-special-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1188-power-to-alter-provisions-in-memorandum-which-could-have-been-contained-in-articles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1189-status-of-existing-guarantee-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1190-transitional-provision-use-of-limited-or-teoranta-by-existing-guarantee-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1191-limitation-on-offers-by-clgs-of-securities-to-the-public</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1192-application-of-section-114-in-relation-to-clgs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1193-uncertificated-transfer-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1193a-application-of-chapter-3a-of-part-16-to-clgs-ca-2014-s-1193a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1194-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1195-limitation-on-number-of-directorships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1196-rotation-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1197-remuneration-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1198-removal-of-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1199-membership</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1200-personation-of-member-offence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1201-register-of-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1202-clg-with-2-or-more-members-may-not-dispense-with-holding-of-a-g-m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1203-convening-of-extraordinary-general-meeting-on-requisition</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1204-persons-entitled-to-notice-of-general-meetings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1204a-clg-constitution-does-not-permit-proxies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1205-proxies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1206-votes-of-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1207-right-to-demand-a-poll</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1208-application-of-section-193-in-relation-to-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1209-application-of-section-198-in-relation-to-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1210-application-of-chapter-5-of-part-5-to-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1211-non-application-of-part-6-to-clgs-that-are-credit-institutions-or-insurance-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1212-requirement-for-corporate-governance-statement-and-modification-of-certain-provisions-of-parts-5-and-6-as-they-apply-to-clgs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1213-modification-of-definition-of-ias-regulation-in-the-case-of-clgs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1214-application-of-section-297-to-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1215-disclosures-by-clg-that-is-credit-institution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1216-disclosure-of-membership-changes-in-clgs-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1217-disapplication-of-sections-3251c-and-329-to-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1218-application-of-sections-334-350-and-362-to-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1219-qualification-of-section-338-in-the-case-of-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1220-exemption-from-filing-with-registrar-financial-statements-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1221-application-of-section-392-to-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1222-application-of-section-393-to-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1223-liability-as-contributories-of-past-and-present-members-and-provision-concerning-winding-up-after-certain-re-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1224-petitions-for-examinerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1225-application-of-section-7472-to-clgs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1226-application-of-chapters-1-2-and-4-of-part-23-to-clgs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1227-interpretation-part-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1228-three-types-of-unlimited-company-and-uniform-words-to-be-affixed-to-name</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1229-references-to-unlimited-company-to-mean-ulc-puc-or-pulc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1230-application-of-parts-1-to-14-to-unlimited-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1231-way-of-forming-an-unlimited-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1232-unlimited-company-to-carry-on-activity-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1233-the-form-of-the-constitution-of-an-ulc-or-puc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1234-the-form-of-the-constitution-of-a-pulc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1235-supplemental-provisions-in-relation-to-constitution-referred-to-in-section-1233-or-1234-and-continuance-in-force-of-existing-memorandum-and-articles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1236-effect-of-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1237-provisions-as-to-names-of-unlimited-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1238-trading-under-a-misleading-name</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1239-capacity-of-an-unlimited-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1240-capacity-not-limited-by-the-constitution-of-an-unlimited-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1241-alteration-of-objects-clause-by-special-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1242-supplemental-provisions-in-relation-to-section-1241</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1243-application-of-section-1018-to-pucs-and-pulcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1244-alteration-of-articles-by-special-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1245-power-to-alter-provisions-in-memorandum-which-could-have-been-contained-in-articles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1246-status-of-existing-unlimited-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1247-transitional-provision-omission-of-unlimited-company-or-cuideachta-neamhtheoranta-by-existing-unlimited-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1248-application-of-section-68-to-pucs-and-pulcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1249-authority-to-allot-and-pre-emption-rights-in-the-case-of-a-puc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1250-variation-of-rights-attached-to-special-classes-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1251-variation-of-company-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1252-reduction-of-company-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1253-application-of-section-94-to-ulcs-and-pucs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1254-application-of-section-114-in-relation-to-pulcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1255-making-of-distributions-unrestricted-in-the-case-of-unlimited-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1256-uncertificated-transfer-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1257-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1258-limitation-on-number-of-directorships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1259-membership-of-a-pulc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1260-personation-of-member-offence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1261-register-of-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1262-unlimited-company-with-2-or-more-members-may-not-dispense-with-holding-of-a-g-m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1263-application-of-section-193-in-relation-to-an-unlimited-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1263a-application-of-chapter-3a-of-part-16-to-pucs-and-pulcs-ca-2014-s-1263a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1264-definitions-chapter-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1265-non-application-of-part-6-to-unlimited-companies-that-are-credit-institutions-or-insurance-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1266-requirement-for-corporate-governance-statement-and-modification-of-certain-provisions-of-parts-5-and-6-as-they-apply-to-pucs-and-pulcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1267-modification-of-definition-of-ias-regulation-in-the-case-of-pucs-and-pulcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1267a-modification-of-definition-of-ineligible-entities-in-case-of-pucs-and-pulcs-ca-2014-s-1267a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1268-application-of-section-297-to-a-pulc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1269-disclosures-by-unlimited-company-that-is-a-credit-institution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1270-disclosure-of-membership-changes-in-pulcs-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1271-disapplication-of-sections-3251c-and-329-to-a-pulc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1272-application-of-section-362-to-an-ulc-and-obligation-on-other-unlimited-companies-to-have-their-financial-statements-audited</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1273-qualification-of-section-338-in-the-case-of-a-pulc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1274-no-requirement-to-deliver-financial-statements-etc-with-annual-return-in-the-case-of-certain-ulcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1274a-non-application-of-part-26-to-certain-ulcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1275-application-of-section-392-to-a-pulc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1276-application-of-section-393-to-a-pulc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1277-documents-to-be-annexed-to-annual-return-of-non-designated-ulc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1278-liability-as-contributories-of-past-and-present-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1279-payment-of-debts-due-by-contributory-to-the-unlimited-company-and-extent-to-which-set-off-allowed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1280-petitions-for-examinerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1280a-application-of-chapter-7-of-part-11-to-unlimited-companies-ca-2014-s-1280a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1281-application-of-section-7472-to-pucs-and-pulcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1282-application-of-chapters-1-2-and-4-of-part-23-to-pucs-and-pulcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1283-interpretation-part-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1284-company-may-re-register-as-another-company-type</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1285-procedure-generally-for-re-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1286-additional-statements-required-of-company-that-is-to-have-a-share-capital-on-its-re-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1287-plcs-resolution-to-re-register-as-a-private-company-limited-by-shares-or-dac-may-be-cancelled-by-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1288-re-registration-upon-reduction-of-company-capital-of-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1289-what-this-chapter-does-and-references-to-relevant-chapter-2-requirements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1290-particular-requirements-for-re-registration-as-a-private-company-limited-by-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1291-particular-requirements-for-re-registration-of-company-as-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1292-requirements-as-to-share-capital-of-a-company-applying-to-re-register-as-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1293-shares-allotted-by-company-applying-to-re-register-as-plc-between-balance-sheet-date-and-passing-of-special-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1294-application-of-certain-other-provisions-of-part-17-on-allotments-to-a-company-that-passed-resolution-for-re-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1295-power-of-unlimited-company-to-provide-for-reserve-share-capital-on-re-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1296-particular-requirements-for-re-registration-of-limited-company-as-unlimited</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1297-particular-requirements-for-re-registration-of-company-as-a-clg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1298-particular-requirements-for-re-registration-of-company-as-a-dac-limited-by-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1299-particular-requirements-for-re-registration-of-company-as-a-dac-limited-by-guarantee</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1300-interpretation-part-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1301-application-to-external-companies-of-certain-provisions-of-parts-1-to-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1302-filing-obligations-of-eea-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1303-accounting-documents-to-be-filed-by-eea-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1304-filing-obligations-of-non-eea-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1305-accounting-documents-to-be-filed-by-non-eea-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1306-return-of-capital-by-non-eea-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1307-disclosure-on-letters-and-order-forms</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1308-notice-of-delivery-to-be-published-in-cro-gazette</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1309-translation-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1310-service-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1311-duty-of-securing-compliance-with-this-part</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1312-application-of-certain-provisions-of-act-to-unregistered-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1313-ministers-power-to-make-regulations-in-relation-to-schedule-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1314-definitions-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1315-registration-as-a-company-of-body-to-which-section-13121-applies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1316-requirements-for-registration-under-this-chapter-as-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1317-particular-requirements-for-registration-of-body-corporate-as-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1318-requirements-as-to-share-capital-of-body-corporate-applying-to-register-as-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1319-shares-allotted-by-body-corporate-applying-to-register-as-plc-between-balance-sheet-date-and-passing-of-registration-resolution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1320-application-of-certain-other-provisions-of-part-17-on-allotments-to-a-body-that-passed-resolution-for-registration-as-a-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1321-regulations-for-special-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1322-change-of-name-for-purposes-of-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1323-registration-and-its-effects</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1324-supplemental-provisions-in-relation-to-section-1323</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1325-consequential-repeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1326-chapter-3-construction-of-expression-unregistered-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1327-restriction-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1328-winding-up-of-unregistered-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1329-cases-in-which-unregistered-company-shall-be-deemed-to-be-unable-to-pay-its-debts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1330-contributories-in-winding-up-of-unregistered-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1331-power-of-court-to-stay-or-restrain-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1332-actions-stayed-on-winding-up-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1333-provisions-of-this-chapter-to-be-cumulative</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1334-application-of-act-to-companies-registered-but-not-formed-under-former-companies-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1335-application-of-act-to-unlimited-companies-re-registered-as-limited-companies-under-certain-former-enactments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1336-provisions-as-to-companies-registered-under-joint-stock-companies-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1337-interpretation-chapter-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1338-companies-capable-of-being-registered</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1339-requirements-for-registration-of-joint-stock-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1340-verifications-of-lists-of-members-and-directors-of-company-for-purposes-of-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1341-registrar-may-require-evidence-as-to-nature-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1342-addition-of-limited-or-teoranta-etc-to-name</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1343-certificate-of-registration-of-existing-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1344-effects-of-registration-under-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1345-power-to-substitute-memorandum-and-articles-for-deed-of-settlement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1346-power-of-court-to-stay-or-restrain-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1347-actions-stayed-on-winding-up-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1348-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1349-civil-liability-for-misstatements-in-prospectus</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1350-exceptions-and-exemptions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1351-restriction-of-liability-where-non-equity-securities-solely-involved</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1352-indemnification-of-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1353-experts-consent-to-issue-of-prospectus-containing-statement-by-him-or-her</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1354-regulations-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1355-saver-for-existing-prospectus-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1356-penalties-on-conviction-on-indictment-and-defences-in-respect-of-certain-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1357-untrue-statements-and-omissions-in-prospectus-criminal-liability</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1358-requirements-about-minimum-subscriptions-matters-to-be-stated-in-offer-documentation-in-that-regard-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1359-supplemental-provisions-in-relation-to-section-1358</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1360-further-supplemental-provisions-in-relation-to-section-1358-effect-of-irregular-allotment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1361-local-offers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1362-exclusion-of-investment-intermediaries-act-1995</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1363-power-to-make-certain-rules-and-issue-guidelines</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1364-certain-agreements-void</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1365-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1366-regulations-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1367-saver-for-existing-market-abuse-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1368-conviction-on-indictment-of-offences-under-irish-market-abuse-law-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1369-civil-liability-for-certain-breaches-of-irish-market-abuse-law</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1370-supplementary-rules-etc-by-competent-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1371-application-of-irish-market-abuse-law-to-certain-markets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1372-definition-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1373-corporate-governance-statement-in-the-case-of-a-traded-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1374-application-of-section-225-to-a-traded-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1375-application-of-sections-279-and-280-to-a-traded-company-excluded</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1376-application-of-sections-2907b-293-and-362-to-a-traded-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1377-certain-exemptions-from-consolidation-of-financial-statements-not-available-to-traded-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1378-dac-or-clg-that-is-a-traded-company-may-not-file-abridged-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1379-interpretation-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1380-power-to-make-certain-regulations-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1381-saver-for-existing-transparency-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1382-conviction-on-indictment-of-offences-under-transparency-regulated-markets-law</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1383-supplementary-rules-etc-by-competent-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1384-application-of-transparency-regulated-markets-law-to-certain-markets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1384a-application-of-section-393-to-a-company-to-which-part-23-applies-ca-2014-s-1384a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1385-interpretation-part-24</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1386-definition-of-investment-company-and-construction-of-references-to-nominal-value-of-shares-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1387-application-of-parts-1-to-14-to-investment-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1388-application-of-part-17-to-investment-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1389-adaptation-of-certain-provisions-of-ucits-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1390-way-of-forming-an-investment-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1391-investment-company-to-carry-on-activity-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1392-the-form-of-an-investment-companys-constitution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1393-supplemental-provisions-in-relation-to-constitution-and-continuance-in-force-of-existing-memorandum-and-articles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1394-status-of-existing-investment-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1395-authorisation-by-central-bank</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1396-powers-of-central-bank</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1397-default-of-investment-company-or-failure-in-performance-of-its-investments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1398-power-of-company-to-purchase-own-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1399-treatment-of-purchased-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1400-statutory-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1400a-modification-of-definition-of-ineligible-entities-in-case-of-investment-companies-ca-2014-s-1400a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1401-requirement-for-corporate-governance-statement-and-modification-of-certain-provisions-of-parts-5-and-6-as-they-apply-to-investment-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1401a-filing-of-financial-statements-by-investment-company-ca-2014-s-1401a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1402-circumstances-in-which-company-may-be-wound-up-by-the-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1403-restoration-by-the-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1404-application-of-chapters-1-2-and-4-of-part-23-to-investment-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1405-segregated-liability-of-investment-company-sub-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1406-requirements-to-be-complied-with-by-and-other-matters-respecting-an-umbrella-fund-to-which-section-14051-applies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1407-further-matters-respecting-an-umbrella-fund-to-which-section-14051-applies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1408-definitions-chapter-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1409-registration-documents-meaning</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1410-continuation-of-foreign-investment-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1411-supplemental-provisions-in-relation-to-section-1410</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1412-definitions-for-the-purposes-of-de-registration-provisions-contained-in-sections-1413-and-1414</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1413-de-registration-of-companies-when-continued-under-the-law-of-place-outside-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1414-supplemental-provisions-in-relation-to-section-1413</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1415-statutory-declaration-as-to-solvency</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1416-preliminary-and-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1417-recognition-of-winding-up-orders-of-non-european-union-states-and-denmark</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1418-purpose-of-sections-1419-to-1428</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1419-registration-of-judgments-given-in-insolvency-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1420-publication-in-relation-to-insolvency-proceedings-outside-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1421-registration-of-insolvency-judgments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1422-enforcement-in-state-of-insolvency-judgments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1423-interest-on-insolvency-judgments-and-payment-of-costs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1424-currency-of-payments-under-enforceable-insolvency-judgments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1425-preservation-measures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1426-venue</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1427-language-of-claims-in-relation-to-insolvency-proceedings-outside-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1428-non-recognition-or-non-enforcement-of-judgments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1428a-priority-of-payments-in-a-winding-up-ca-2014-s-1428a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1429-deemed-consent-to-disclosure-with-respect-to-interest-in-shares-or-debentures-acquired</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1430-extension-of-chapter-1-of-part-9-to-any-company-liable-to-be-wound-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1431-application-of-sections-113-to-115-to-bodies-corporate-generally</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1432-saving-for-enactments-providing-for-winding-up-under-certain-former-companies-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1433-application-of-section-405-to-every-type-of-company-and-society</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1434-restriction-of-section-58-of-the-solicitors-act-1954</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1435-prohibition-of-partnerships-with-more-than-20-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1436-prohibition-of-banking-partnership-with-more-than-10-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1437-signing-of-statutory-financial-statements-in-case-of-credit-institution-registered-after-15-august-1879</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1438-audit-by-comptroller-and-auditor-general-of-companies-not-trading-for-gain</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1439-application-of-sections-1402-and-1403-to-companies-that-are-ucits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1440-relationship-between-chapters-1-and-2-of-part-9-and-irish-takeover-panel-act-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1441-eligibility-to-act-as-public-auditor</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1442-certain-captive-insurers-and-re-insurers-exemption-from-requirement-to-have-audit-committee</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1443-assurance-company-holding-shares-in-its-holding-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1444-realised-profits-of-assurance-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1445-amendment-of-section-30-of-multi-unit-developments-act-2011</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1446-provision-as-to-names-of-companies-formed-pursuant-to-statute</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1447-disapplication-of-section-7-of-official-languages-act-2003</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1448-provision-in-respect-of-certain-discretion-afforded-by-commission-decision-201130-eu</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1449-interpretation-ca-2014-s-1449</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1450-obligation-to-prepare-entity-report-on-payments-to-governments-ca-2014-s-1450</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1451-obligation-to-prepare-a-consolidated-payment-report-ca-2014-s-1451</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1452-interpretation-ca-2014-s-1452</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1453-content-of-consolidated-payment-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1454-exemption-from-preparation-where-certain-payments-included-in-consolidated-payment-report-of-holding-company-or-higher-holding-undertaking-ca-2014-s-1454</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1455-exemption-from-preparation-where-company-is-subject-to-equivalent-reporting-requirements-ca-2014-s-1455</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1456-exemption-from-preparation-where-holding-undertaking-or-higher-holding-undertaking-is-subject-to-equivalent-reporting-requirements-ca-s-1456</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1457-certain-undertakings-exempt-from-inclusion-in-a-consolidated-payment-report-ca-s-1457</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1458-approval-and-signing-of-entity-payment-reports-and-consolidated-payment-reports-ca-2014-s-1458</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1459-delivery-of-copy-of-entity-payment-reports-and-consolidated-payment-reports-to-registrar-ca-2014-s-1459</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1460-delivery-of-copy-of-entity-payment-reports-and-consolidated-payment-reports-prepared-under-equivalent-reporting-requirements-to-registrar-ca-2014-s-1460</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1461-interpretation-part-27-and-schedules-19-and-20-ca-2014-s-1461</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1462-savings-ca-2014-s-1462</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1463-application-ca-2014-s-1463</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1464-applications-for-approval-general-principle-as-to-good-repute-etc-ca-2014-s-1464</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1465-basis-on-which-audit-firms-approved-in-other-member-states-may-carry-out-audits-in-state-ca-2014-s-1465</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1466-restriction-as-to-persons-who-may-carry-out-statutory-audits-ca-2014-s-1466</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1467-restriction-on-acting-as-statutory-auditor-ca-2014-s-1467</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1468-restriction-on-acting-as-statutory-audit-firm-ca-2014-s-1468</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1469-offence-for-contravening-section-1466-1467-or-1468-ca-2014-s-1469</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1470-conditions-for-approval-as-statutory-auditor-ca-2014-s-1470</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1471-transitional-provisions-applicable-to-certain-deemed-approvals-under-regulation-44-of-2016-audits-regulations-ca-2014-s-1471</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1472-appropriate-qualification-for-purpose-of-section-1470-a-ca-2014-s-1472</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1473-conditions-for-approval-as-statutory-audit-firm-ca-2014-s-1473</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1474-powers-of-director-ca-2014-s-1474</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1475-evidence-in-prosecutions-under-section-1474-ca-2014-s-1475</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1476-aptitude-test-to-be-passed-ca-2014-s-1476</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1477-scope-of-aptitude-test-ca-2014-s-1477</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1478-adequate-standards-to-be-applied-in-administration-of-aptitude-test-ca-2014-s-1478</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1479-grounds-for-mandatory-withdrawal-of-approval-in-case-of-statutory-auditor-ca-2014-s-1479</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1480-grounds-for-mandatory-withdrawal-in-case-of-statutory-audit-firm-ca-2014-s-1480</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1481-appeals-against-withdrawal-of-approval-ca-2014-s-1481</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1482-certain-persons-to-be-notified-of-withdrawal-of-approval-ca-2014-s-1482</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1483-other-persons-to-be-notified-of-withdrawal-of-approval-ca-2014-s-1483</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1484-public-register-ca-2014-s-1484</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1485-notification-of-information-to-registrar-ca-2014-s-1485</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1486-prohibition-on-certain-acts-unless-registered-ca-2014-s-1486</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1487-obligation-of-statutory-auditor-or-audit-firm-to-notify-certain-information-ca-2014-s-1487</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1488-information-shall-be-signed-ca-2014-s-1488</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1489-continuing-education-ca-2014-s-1489</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1490-professional-ethics-ca-2014-s-1490</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1491-independence-objectivity-and-professional-scepticism-ca-2014-s-1491</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1492-standards-for-purposes-of-sections-1489-to-1491-ca-2014-s-1492</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1493-arrangements-for-enforcement-of-standards-ca-2014-s-1493</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1494-quality-assurance-by-supervisory-authority-of-statutory-audit-of-public-interest-entities-and-third-country-auditors-etc-ca-2014-s-1494</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1495-system-of-quality-assurance-to-be-put-in-place-ca-2014-s-1495</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1496-organisation-of-quality-assurance-system-ca-2014-s-1496</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1497-quality-assurance-review-deemed-to-include-individual-auditors-in-certain-cases-ca-2014-s-1497</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1498-right-of-recognised-accountancy-body-as-regards-professional-discipline-ca-2014-s-1498</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1499-system-of-investigation-and-penalties-ca-2014-s-1499</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1500-privileges-etc-ca-2014-s-1500</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1501-duty-of-each-recognised-accountancy-body-with-regard-to-sanctions-ca-2014-s-1501</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1502-scope-of-penalties-and-publicity-in-relation-to-their-imposition-ca-2014-s-1502</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1503-definitions-chapter-9-ca-2014-s-1503</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1504-initial-actions-to-be-taken-after-decision-by-recognised-accountancy-body-that-statutory-auditor-or-audit-firm-of-public-interest-entity-has-committed-relevant-contravention-ca-2014-s-1504</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1505-appeal-against-relevant-decision-ca-2014-s-1505</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1506-sanctions-which-supervisory-authority-may-impose-on-specified-person-ca-2014-s-1506</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1507-relevant-circumstances-to-be-considered-in-imposing-relevant-sanctions-on-specified-person-ca-2014-s-1507</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1508-publication-of-relevant-sanction-imposed-on-specified-person-etc-ca-2014-s-1508</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1509-limitations-on-imposing-monetary-sanctions-on-specified-person-ca-2014-s-1509</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1510-specified-person-not-to-be-liable-to-be-penalised-twice-for-same-relevant-contravention-ca-2014-s-1510</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1511-appeals-to-and-orders-of-high-court-including-orders-confirming-relevant-decisions-of-supervisory-authority-ca-2014-s-1511</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1512-prohibition-of-contractual-clauses-restricting-choice-of-auditors-ca-2014-s-1512</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1513-selection-procedures-for-statutory-auditors-or-audit-firms-by-public-interest-entities-ca-2014-s-1513</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1514-appointment-of-statutory-auditors-or-audit-firms-by-public-interest-entities-informing-the-supervisory-authority-ca-2014-s-1514</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1515-removal-of-statutory-auditors-or-audit-firms-by-public-interest-entities-supplementary-provisions-ca-2014-s-1515</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1516-directors-report-to-include-date-of-last-appointment-of-statutory-auditor-or-audit-firm-ca-2014-s-1516</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1517-rules-of-confidentiality-to-apply-ca-2014-s-1517</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1518-supplemental-provisions-in-relation-to-section-1517-ca-2014-s-1518</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1519-saving-ca-2014-s-1519</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1520-rules-of-confidentiality-in-relation-to-entities-in-third-countries-ca-2014-s-1520</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1521-incoming-statutory-auditor-or-audit-firm-to-be-afforded-access-to-information-ca-2014-s-1521</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1522-access-by-recognised-accountancy-body-to-audit-documents-ca-2014-s-1522</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1523-access-by-supervisory-authority-to-information-and-documents-held-by-recognised-accountancy-bodies-or-relevant-persons-ca-2014-s-1523</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1524-professional-privilege-ca-2014-s-1524</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1525-no-liability-for-acts-done-in-compliance-with-obligations-imposed-by-relevant-provisions-ca-2014-s-1525</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1526-auditing-standards-to-be-applied-ca-2014-s-1526</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1527-audit-of-group-accounts-responsibility-of-group-auditor-ca-2014-s-1527</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1528-further-responsibility-of-group-auditor-ca-2014-s-1528</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1529-additional-report-to-audit-committee-ca-2014-s-1529</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1530-auditors-reporting-obligations-under-article-12-of-regulation-eu-no-537-2014-ca-2014-s-1530</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1531-record-keeping-ca-2014-s-1531</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1532-future-viability-ca-2014-s-1532</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1533-requirement-for-independence-general-ca-2014-s-1533</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1534-professional-scepticism-ca-2014-s-1534</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1535-prohibited-relationships-specific-provisions-to-secure-independence-ca-2014-s-1535</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1536-prohibited-relationships-financial-or-beneficial-interest-ca-2014-s-1536</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1537-prohibited-relationships-mergers-and-acquisitions-ca-2014-s-1537</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1538-threats-to-independence-and-other-information-to-be-recorded-ca-2014-s-1538</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1539-preparation-for-statutory-audit-and-assessment-of-threats-to-independence-ca-2014-s-1539</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1540-non-intervention-by-certain-persons-in-execution-of-audit-ca-2014-s-1540</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1541-internal-organisation-of-statutory-auditors-and-audit-firms-ca-2014-s-1541</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1542-organisation-of-work-of-statutory-auditors-and-audit-firms-ca-2014-s-1542</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1543-organisation-of-work-of-statutory-auditors-and-audit-firms-audit-files-ca-2014-s-1543</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1544-restrictions-with-regard-to-fees-ca-2014-s-1544</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1545-restrictions-with-regard-to-fees-exemption-on-exceptional-basis-ca-2014-s-1545</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1546-rotation-of-key-audit-partner-in-cases-of-public-interest-entities-ca-2014-s-1546</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1547-moratorium-on-taking-up-certain-positions-in-audited-undertakings-or-public-interest-entities-ca-2014-s-1547</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1548-rotation-of-statutory-auditor-and-audit-firms-in-case-of-public-interest-entities-extension-ca-2014-s-1548</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1549-rotation-reports-by-statutory-auditor-and-audit-firm-in-case-of-public-interest-entities-ca-2014-s-1549</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1550-provision-of-certain-prohibited-non-audit-services-by-auditors-of-public-interest-entities-ca-2014-s-1550</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1551-audit-committees-for-public-interest-entities-ca-2014-s-1551</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1552-cooperation-with-other-member-states-ca-2014-s-1552</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1553-specific-requirements-with-regard-to-cooperation-ca-2014-s-1553</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1554-confidentiality-of-information-ca-2014-s-1554</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1555-supplemental-provisions-in-relation-to-section-1554-ca-2014-s-1555</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1556-obligation-to-supply-information-required-for-certain-purposes-and-saving-concerning-confidential-information-ca-2014-s-1556</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1557-obligation-of-supervisory-authority-or-recognised-accountancy-body-to-gather-information-ca-2014-s-1557</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1558-application-of-section-1554-to-certain-information-ca-2014-s-1558</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1559-requesting-authority-to-be-notified-if-its-request-not-complied-with-ca-2014-s-1559</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1560-grounds-for-refusing-request-for-information-ca-2014-s-1560</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1561-use-to-which-information-may-be-put-ca-2014-s-1561</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1562-counterpart-authority-to-be-notified-of-non-compliance-with-audit-directive-and-regulation-eu-no-537-2014-ca-2014-s-1562</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1563-counterpart-authority-may-be-requested-to-carry-out-investigation-ca-2014-s-1563</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1564-duty-of-supervisory-authority-or-recognised-accountancy-body-to-take-certain-action-ca-2014-s-1564</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1565-due-consideration-to-be-given-to-counterpart-authority-s-request-for-investigation-ca-2014-s-1565</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1566-grounds-for-refusing-request-for-investigation-ca-2014-s-1566</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1567-mutual-recognition-of-regulatory-arrangements-between-member-states-ca-2014-s-1567</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1568-transfer-of-audit-documentation-to-third-country-competent-authority-ca-2014-s-1568</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1569-derogation-from-section-1568-in-exceptional-cases-ca-2014-s-1569</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1570-particulars-of-working-arrangements-to-be-notified-ca-2014-s-1570</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1571-joint-inspections-ca-2014-s-1571</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1572-approval-of-third-country-auditor-ca-2014-s-1572</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1573-registration-of-third-country-auditors-and-third-country-audit-entities-ca-2014-s-1573</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1574-exemption-from-quality-assurance-ca-2014-s-1574</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1575-removal-of-third-country-auditor-or-third-country-audit-entity-registered-in-accordance-with-section-1573-from-public-register-ca-2014-s-1575</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1576-audit-by-non-registered-auditor-or-audit-entity-consequence-ca-2014-s-1576</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1577-conditions-for-registration-of-third-country-auditor-or-third-country-audit-entity-ca-2014-s-1577</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1578-supervisory-authority-may-assess-matter-of-equivalence-for-purposes-of-section-1577-2-c-ca-2014-s-1578</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1579-certain-fees-chargeable-by-supervisory-authority-ca-2014-s-1579</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1580-exemptions-in-case-of-equivalence-ca-2014-s-1580</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1581-investigations-and-sanctions-ca-2014-s-1581</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1582-savings-for-disciplinary-proceedings-in-being-2010-audits-regulations-ca-2014-s-1582</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1583-savings-for-disciplinary-proceedings-in-being-2016-audits-regulations-ca-2014-s-1583</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1584-savings-for-disciplinary-proceedings-in-being-prescribed-accountancy-bodies-ca-2014-s-1584</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1585-interpretation-part-28-ca-2014-s-1585</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1586-definition-of-applicable-company-ca-2014-s-1586</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1587-application-of-part-ca-2014-s-1587</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1588-non-application-to-certain-financial-products-and-undertakin-ca-2014-s-1588</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1589-key-intangible-resources-ca-2014-s-1589</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1590-sustainability-reporting-ca-2014-s-1590</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1591-consultation-with-employees-representatives-ca-2014-s-1591</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1592-derogation-from-section-1590-for-certain-applicable-companies-ca-2014-s-1592</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1593-deemed-compliance-with-section-327-3-b-ca-2014-s-1593</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1594-exemption-from-section-1590-for-certain-subsidiaries-ca-2014-s-1594</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1595-conditions-to-be-met-for-exemption-in-section-1594-ca-2014-s-1595</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1596-consolidated-sustainability-reporting-ca-2014-s-1585</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1597-consultation-with-employees-representatives-ca-2014-s-1585</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1598-exemption-from-section-1596-for-certain-subsidiaries-ca-2014-s-1598</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1599-conditions-for-exemption-in-section-1598-ca-2014-s-1585</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1600-single-electronic-reporting-format-of-directors-report-of-applicable-companies-ca-2014-s-1600</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1601-documents-to-be-annexed-to-annual-return-applicable-companies-ca-2014-s-1601</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1602-interpretation-chapter-3-ca-2014-s-1602</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1603-sustainability-reporting-for-applicable-subsidiaries-and-applicable-branches-ca-2014-s-1603</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1604-documents-to-be-annexed-to-annual-return-applicable-subsidiaries-ca-2014-s-1604</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1605-documents-to-be-delivered-to-registrar-applicable-branches-ca-2014-s-1605</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1606-responsibility-for-drawing-up-publishing-and-making-accessible-sustainability-reports-concerning-third-country-undertakings-ca-2014-s-1606</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1607-transitional-provisions-ca-2014-s-1607</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1608-interpretation-chapter-4-ca-2014-s-1608</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1609-appointment-of-statutory-auditor-for-purposes-of-carrying-out-assurance-of-sustainability-reporting-ca-2014-s-1609</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1610-assurance-standards-to-be-applied-ca-2014-s-1610</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1611-organisation-of-work-of-statutory-auditors-and-audit-firms-when-carrying-out-assurance-of-sustainability-reporting-ca-2014-s-1611</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1612-organisation-of-work-of-statutory-auditors-and-audit-firms-assurance-files-ca-2014-s-1612</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1613-assurance-report-on-sustainability-reporting-ca-2014-s-1613</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1614-assurance-of-consolidated-sustainability-reporting-ca-2014-s-1614</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1615-further-responsibility-of-group-auditor-in-relation-to-assurance-of-sustainability-reporting-ca-2014-s-1615</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1616-audit-committees-for-public-interest-entities-responsibilities-in-relation-to-assurance-of-sustainability-reporting-ca-2014-s-1616</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1617-resolution-for-accredited-third-party-to-prepare-report-on-certain-elements-of-sustainability-reporting-ca-2014-s-1617</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1618-prohibited-non-audit-services-in-case-of-assurance-of-sustainability-reporting-of-public-interest-entity-ca-2014-s-1618</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1619-restrictions-with-regard-to-fees-ca-2014-s-1619</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1620-confidentiality-and-professional-secrecy-ca-2014-s-1620</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1621-independence-objectivity-and-professional-scepticism-ca-2014-s-1621</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1622-irregularities-ca-2014-s-1622</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1623-removal-or-resignation-of-statutory-auditors-from-carrying-out-assurance-of-sustainability-reporting-ca-2014-s-1623</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1624-removal-of-statutory-auditors-from-carrying-out-assurance-of-sustainability-reporting-of-public-interest-entities-ca-2014-s-1624</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1625-notification-to-supervisory-authority-of-certain-matters-regarding-cessation-of-office-ca-2014-s-1625</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1626-approval-to-carry-out-assurance-of-sustainability-reporting-ca-2014-s-1626</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1627-conditions-for-approval-to-carry-out-assurance-of-sustainability-reporting-as-statutory-auditor-ca-2014-s-1627</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1628-appropriate-qualification-for-purpose-of-section-1627-a-ca-2014-s-1628</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1629-aptitude-test-to-be-passed-ca-2014-s-1629</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1630-scope-of-aptitude-test-ca-2014-s-1630</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1631-adequate-standards-to-be-applied-in-administration-of-aptitude-test-ca-2014-s-1631</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1632-conditions-for-approval-to-carry-out-assurance-of-sustainability-reporting-as-a-statutory-audit-firm-ca-2014-s-1632</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1633-basis-on-which-audit-firms-approved-in-other-member-states-may-carry-out-assurance-of-sustainability-reporting-in-state-ca-2014-s-1633</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1634-restriction-as-to-persons-who-may-carry-out-assurance-of-sustainability-reporting-ca-2014-s-1634</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1635-transitional-provisions-relating-to-approval-of-certain-statutory-auditors-ca-2014-s-1635</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1636-public-register-ca-2014-s-1636</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1637-notification-of-information-to-registrar-ca-2014-s-1637</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1638-continuing-education-ca-2014-s-1638</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1639-withdrawal-of-approval-under-this-part-ca-2014-s-1639</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1640-approval-of-third-country-auditors-to-carry-out-assurance-of-sustainability-reporting-ca-2014-s-16410</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1641-registration-of-third-country-audit-firms-and-third-country-audit-entities-for-assurance-of-sustainability-reporting-ca-2014-s-1641</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1642-system-of-quality-assurance-ca-2014-s-1642</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1643-organisation-of-quality-assurance-system-ca-2014-s-1643</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1644-quality-assurance-review-deemed-to-include-individual-auditors-in-certain-cases-ca-2014-s-1644</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1645-right-of-recognised-accountancy-body-as-regards-professional-discipline-ca-2014-s-1645</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1646-system-of-investigation-and-penalties-ca-2014-s-1646</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1647-co-operation-and-mutual-recognition-of-regulatory-arrangements-between-member-states-ca-2014-s-1647</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/section-1648-transfer-of-assurance-working-papers-etc-to-third-country-competent-authorities-ca-2014-s-1648</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-1-form-of-constitution-of-private-company-limited-by-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/part-1-acts-of-the-oireachtas-repealed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/part-2-statutory-instruments-revoked</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3-part-i-construction-of-references-to-provisions-of-schedule-ca-2014</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3-part-ii-general-rules-and-formats-ca-2014</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3-part-iii-accounting-principles-and-valuation-rules-ca-2014</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3-part-iv-information-required-by-way-of-notes-to-financial-statements-ca-2014</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/part-v-special-provisions-where-a-company-is-a-holding-company-or-subsidiary-undertaking</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/part-vi-interpretation-of-certain-expressions-in-schedule</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3a-part-i-construction-of-references-to-provisions-of-schedule-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3a-part-ii-general-rules-and-formats-para-2-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3a-part-iii-accounting-principles-and-valuation-rules-para-11-42</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3a-part-iv-information-required-by-way-of-notes-to-financial-statements-para-43-56</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3a-part-v-special-provisions-where-a-company-is-a-holding-company-or-subsidiary-undertaking-para-57-58</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3a-part-vi-interpretation-of-certain-expressions-in-schedule-para-59-66</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3b-part-i-construction-of-references-to-provisions-of-schedule</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3b-part-ii-general-rules-and-formats-para-2-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3b-part-iii-accounting-principles-and-valuation-rules-para-11-30</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3b-part-iv-information-required-by-way-of-notes-to-financial-statements-para-31-35</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-3b-part-v-interpretation-of-certain-expressions-in-schedule-para-36-40</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-4-part-i-construction-of-references-to-provisions-of-schedule-ca-2014</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/part-ii-general-rules-and-formats</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/part-iii-accounting-principles-and-valuation-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/part-iv-information-required-by-way-of-notes-to-group-financial-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/part-v-miscellaneous-matters-para-32</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-4a-part-i-construction-of-references-to-provisions-of-schedule-para-1-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-4a-part-ii-general-rules-and-formats-para-2-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-4a-part-iii-accounting-principles-and-valuation-rules-para-7-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-4a-part-iv-information-required-by-way-of-notes-to-group-financial-statements-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-4a-part-v-miscellaneous-matters-para-32-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-5-list-of-companies-for-certain-purposes-of-act-including-in-particular-sections-142-350-362-and-510</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-6-further-savings-and-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-7-form-of-constitution-of-designated-activity-company-limited-by-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-8-form-of-constitution-of-designated-activity-company-limited-by-guarantee</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-9-form-of-constitution-of-public-limited-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-10-form-of-constitution-of-company-limited-by-guarantee</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-11-form-of-constitution-of-private-unlimited-company-having-a-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-12-form-of-constitution-of-public-unlimited-company-having-a-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-13-form-of-constitution-of-public-unlimited-company-not-having-a-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-14-provisions-applied-to-unregistered-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-15-part-1-statutes-repealed-ca-2014</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/part-2-instruments-or-charters-revoked</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-16-form-of-constitution-of-investment-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-17-conditions-to-be-satisfied-for-application-of-segregated-liability-to-sub-funds-of-investment-company-trading-before-30-june-2005</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-18-table-of-activities-relevant-to-the-definitions-of-logging-undertaking-and-mining-or-quarrying-undertaking-in-section-1449</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-19-standards-relating-to-training-and-qualifications-for-approval-of-individual-as-statutory-auditor</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-20-information-required-by-chapter-5-of-part-27-to-be-supplied-and-entered-in-public-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-21-section-1110o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-22-corporate-enforcement-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-23-standards-relating-to-training-and-qualifications-for-approval-to-carry-out-assurance-of-sustainability-reporting-ca-2014-sch-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/companies-act-2014/schedule-24-additional-information-required-to-be-supplied-and-entered-in-public-register-ca-2014-sch-24</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/1-short-title-construction-and-commencement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/2-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/3-repeals-and-revocations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/4-saver</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/5-continuity-and-construction-of-certain-references-to-old-and-new-law</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/6-customs-ports-and-airports</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/7-approval-of-places-within-customs-ports-and-airports</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/8-customs-control-of-movement-of-vessels-into-and-out-of-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/9-report-inwards-and-outwards-of-vessels</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/10-customs-control-of-movement-of-aircraft-into-and-out-of-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/11-report-inwards-and-outwards-of-aircraft</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/12-control-of-persons-and-their-baggage</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/12a-customs-control-at-customs-ports</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/12b-procedures-for-goods-entering-or-departing-the-state-by-ferry-from-or-to-a-place-outside-the-customs-territory-of-the-union</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/13-control-of-postal-traffic</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/14-offences-relating-to-improper-importation-or-exportation-of-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/15-miscellaneous-customs-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/16-trial-of-offences-summarily-or-on-indictment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/17-forfeiture</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/18-notice-of-seizure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/19-notice-of-claim</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/20-proceedings-for-condemnation-by-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/21-proceedings-in-relation-to-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/22-damages</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/23-presumptions-and-onus-of-proof</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/24-other-penalties-to-which-a-person-may-be-liable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/25-power-to-enter-inspect-and-patrol-certain-places</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/26-power-to-stop-conveyances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/27-power-to-board-and-search-conveyances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/28-power-to-examine-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/29-power-to-search-premises-or-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/30-power-to-search-persons-1-an-officer-of-customs-who-with-reasonable-cause-suspects-that-a-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/31-powers-relating-to-persons-entering-or-leaving-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/32-power-of-arrest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/33-power-to-detain-goods-and-conveyances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/34-power-to-seize-goods-and-conveyances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/35-power-to-deal-with-seizures-before-and-after-condemnation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/36-duties-of-customs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/37-authorisations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/38-exercise-of-functions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/39-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/40-administrative-penalties-for-contravention-of-customs-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/41-naples-ii-convention-and-cis-decision</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/42-controls-of-cash-entering-or-leaving-european-union-through-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/43-council-convention-on-centralised-customs-clearance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/44-definitions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/45-appeal-to-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/46-determination-of-appeal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/47-appeal-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/48-effect-of-lodgement-of-appeal-on-decision-to-which-appeal-relates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/49-service-of-notices-and-determinations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/50-prohibited-or-restricted-goods-on-importation-or-exportation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/51-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/52-amendment-of-section-1078-revenue-offences-of-the-taxes-consolidation-act-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/schedule-1-repeals-and-revocations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/article-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/article-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/article-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/article-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/article-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/article-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/article-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/article-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/article-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/customs-act-2015/article-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/emergency-measures-in-the-public-interest-covid-19-act-2020/section-28-covid-19-temporary-wage-subsidy-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/emergency-measures-in-the-public-interest-covid-19-act-2020/section-28a-objectives-of-section-28b-purposes-for-which-its-provisions-are-enacted-and-certain-duty-of-minister-for-finance-respecting-those-provisions-operation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/emergency-measures-in-the-public-interest-covid-19-act-2020/section-28b-covid-19-employment-wage-subsidy-scheme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/emergency-measures-in-the-public-interest-covid-19-act-2020/section-28c-covid-19-special-warehousing-and-interest-relevant-tax-due-under-section-289</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/emergency-measures-in-the-public-interest-covid-19-act-2020/covid-19-special-warehousing-and-interest-relevant-tax-due-under-section-28b11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/1-short-title-and-commencement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/2-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/section-2a-residential-property-flpta-2012-s-2a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/3-meaning-of-relevant-residential-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/section-3a-application-of-exemptions-flpt-a-2012-s-3a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/4-residential-property-fully-subject-to-municipal-rates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/5-long-term-mental-or-physical-infirmity</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/6-newly-constructed-residential-properties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/7-special-needs-accommodation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/7a-properties-used-by-a-charity-for-recreational-activities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/8-exemption-for-first-time-buyers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/9-purchase-of-new-residential-properties-in-the-period-2013-to-2019</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/10-unfinished-housing-estates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/10a-pyrite-induced-damage</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/10b-permanently-and-totally-incapacitated-individuals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/section-10c-north-south-implementation-bodies-flpta-2012-s-10c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/section-10d-properties-constructed-using-defective-concrete-blocks-flpta-2012-s-10d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/11-liable-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/12-occupation-or-receipt-of-rents-or-profits-as-evidence-of-liability</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/13-valuation-date</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/section-13a-valuation-of-properties-completed-or-refurbished-after-valuation-date-flpta-2012-s-13a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/14-change-of-liable-person-between-consecutive-valuation-dates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/15-valuation-in-accordance-with-revenue-guidelines</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/15a-property-adapted-for-use-by-disabled-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/16-charge-to-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/17-amount-of-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/18-no-aggregation-of-chargeable-value</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/19-local-adjustment-factor</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/20-power-of-elected-members-of-local-authority-to-vary-basic-rate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/21-notification-of-local-adjustment-factor-to-the-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/22-care-and-management-of-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/23-delegation-of-acts-and-functions-of-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/24-electronic-means</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/25-combined-forms</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/26-repayment-of-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/27-the-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/28-obligation-to-register</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/29-registration-by-delivery-of-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/30-notification-of-changes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/31-joint-owners-of-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/32-evidence-in-legal-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/33-issue-of-notice-by-revenue-requiring-returns-to-be-made</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/34-claim-that-person-not-a-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/35-obligation-on-liable-person-to-prepare-and-deliver-a-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/36-preparation-and-delivery-of-return-by-person-acting-under-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/37-company-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/38-surcharge-for-late-submission-of-income-tax-and-corporation-tax-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/39-particulars-to-be-included-in-a-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/section-39a-particulars-in-relation-to-use-of-dwelling-flpta-2012-s-39a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/40-self-assessment-and-signed-declaration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/41-method-of-payment-and-deferral</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/section-41a-return-in-relation-to-exemptions-flpta-2012-s-41a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/section-41b-appeal-against-determination-in-respect-of-exemptions-flpta-2012-s-41b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/42-one-return-in-respect-of-jointly-owned-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/43-designated-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/44-electronic-delivery-of-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/45-evidence-of-failure-to-deliver-a-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/46-returns-by-agents-and-lessees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/47-making-of-revenue-estimate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/48-amendment-of-revenue-estimate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/49-revenue-estimate-becomes-due-and-payable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/50-displacement-of-revenue-estimate-by-self-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/51-claim-by-person-notified-of-estimate-that-he-or-she-is-not-a-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/52-self-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/53-local-property-tax-payable-in-accordance-with-self-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/54-revenue-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/55-making-of-revenue-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/56-notice-of-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/57-amendment-of-a-revenue-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/58-time-limits-for-making-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/59-appeals-against-revenue-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/60-claim-that-person-not-a-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/61-appeals-against-revenue-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/62-application-and-modification-of-part-40-of-the-act-of-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/63-power-to-issue-precepts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/64-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/65-direction-to-employer-to-deduct-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/66-circumstances-in-which-local-property-tax-to-be-deducted</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/67-notification-to-liable-person-that-direction-given-to-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/68-deduction-by-employer-in-subsequent-periods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/69-amount-of-local-property-tax-to-be-deducted</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/70-revised-direction-to-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/71-withdrawal-of-direction-on-request-from-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/72-deduction-by-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/73-cessation-of-employment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/74-payment-of-local-property-tax-deducted-by-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/75-failure-by-employer-to-remit-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/76-under-deduction-of-local-property-tax-by-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/77-over-deduction-of-local-property-tax-by-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/78-deduction-from-net-emoluments-of-certain-company-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/section-78a-notification-by-employer-flpta-2012-s-78a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/79-return-by-employer-at-end-of-year</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/80-end-of-year-statement-of-deductions-to-be-given-to-a-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/81-employer-to-keep-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/82-employer-treated-as-if-net-emoluments-paid-to-a-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/83-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/84-direction-to-minister-to-deduct-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/85-circumstances-in-which-direction-to-deduct-local-property-tax-may-be-given</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/86-election-for-specified-method-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/87-notification-to-liable-person-that-direction-given-to-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/88-deduction-by-minister-in-subsequent-periods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/89-withdrawal-of-direction-on-request-from-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/90-amount-of-local-property-tax-to-be-deducted</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/91-revised-direction-to-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/92-deduction-by-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/93-remittance-of-local-property-tax-deducted-by-the-minister-to-the-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/94-information-to-be-provided-to-the-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/95-cessation-of-scheme-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/96-under-deduction-of-local-property-tax-by-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/97-over-deduction-of-local-property-tax-by-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/98-statement-of-deductions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/99-minister-to-keep-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/100-minister-treated-as-if-net-scheme-payments-paid-to-a-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/101-interpretation-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/102-direction-to-minister-to-deduct-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/103-circumstances-in-which-direction-to-deduct-local-property-tax-may-be-given</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/104-election-for-specified-method-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/105-notification-to-liable-person-that-direction-given-to-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/106-deduction-by-minister-in-subsequent-periods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/107-withdrawal-of-direction-on-request-from-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/108-amount-of-local-property-tax-to-be-deducted</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/109-revised-direction-to-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/110-deduction-by-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/111-remittance-of-local-property-tax-deducted-by-the-minister-to-the-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/112-information-to-be-provided-to-the-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/113-under-deduction-of-local-property-tax-by-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/114-over-deduction-of-local-property-tax-by-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/115-statement-of-deductions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/116-minister-to-keep-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/117-minister-treated-as-if-net-scheme-payments-paid-to-a-liable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/118-deduction-of-local-property-tax-from-state-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/119-date-for-payment-of-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/120-collection-and-recovery-of-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/121-revenue-commissioners-may-decide-on-allocation-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/122-third-party-payment-service-providers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/123-unpaid-amount-to-be-a-charge-on-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/124-no-time-limit-on-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/125-meaning-of-sale</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/126-liable-person-to-pay-unpaid-local-property-tax-on-sale-of-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/127-unpaid-local-property-tax-to-remain-as-a-charge-on-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/127a-charges-on-property-following-sale</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/128-confirmation-that-local-property-tax-paid</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/129-tax-clearance-certificates-and-deferred-local-property-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/130-interpretation-part-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/131-meaning-of-deferral</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/132-income-threshold-for-deferral</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/133-income-threshold-increased-by-mortgage-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/133a-personal-representatives</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/133b-personal-insolvency-act-2012</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/133c-excessive-financial-hardship</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/134-continuation-of-deferral</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/135-appeal-against-revenue-determination-that-liable-person-not-entitled-to-deferral</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/136-payments-made-against-deferred-amount</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/137-charge-on-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/138-limit-on-deferred-amount</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/139-occurrence-of-relevant-events</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/140-authorised-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/141-right-of-revenue-officer-to-make-enquiries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/142-appeal-against-a-revenue-officers-enquiries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/143-power-to-inspect-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/144-inspection-of-records-relating-to-deduction-at-source</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/145-penalties-in-respect-of-non-compliance-with-part-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/146-penalty-for-failure-to-deliver-a-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/147-penalty-for-false-statement-or-false-representation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/147a-assessment-as-evidence-of-amount-of-tax-payable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/148-application-of-certain-provisions-of-the-act-of-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/149-interest-on-overdue-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/150-repayment-of-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/151-information-to-be-provided-to-the-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/152-information-to-be-provided-by-the-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/153-relevant-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/154-interpretation-part-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/155-cessation-of-household-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/156-arrears-of-household-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/157-transfer-of-local-property-tax-to-the-local-government-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/158-amendment-to-the-act-of-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-local-property-tax-act-2012-as-amended/159-extension-of-certain-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-130-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-130a-vehicle-built-from-chassis-or-monocoque-or-assembly</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-130b-delegation-of-certain-powers-of-the-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-131-registration-of-vehicles-by-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-131a-evidence-of-computer-stored-records-in-court-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-132-charge-of-excise-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-133-chargeable-value</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-134-permanent-reliefs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-135-temporary-exemption-from-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-135a-special-purpose-vehicles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-135b-repayment-of-amounts-in-respect-of-vehicle-registration-tax-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-135ba-repayments-of-amounts-of-vehicle-registration-tax-in-respect-of-the-registration-of-certain-new-vehicles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-135c-remission-or-repayment-in-respect-of-vehicle-registration-tax-on-certain-hybrid-electric-vehicles-certain-flexible-fuel-vehicles-certain-plug-in-hybrid-electric-vehicles-certain-electric-vehicles-and-certain-electric-motorcycles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-135d-repayment-of-amounts-of-vehicle-registration-tax-on-export-of-certain-vehicles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-135e-proportionate-payment-of-vehicle-registration-tax-on-certain-vehicles-temporarily-brought-into-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-136-authorisation-of-manufacturers-distributors-and-dealers-and-periodic-payment-of-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-136a-authorisation-of-competent-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-137-accountability-for-unregistered-vehicles-and-converted-vehicles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-138-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-139-offences-and-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-140-evidence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-141-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-142-powers-of-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-142a-return-of-motor-insurance-particulars</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-143-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-144-application-of-enactments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-1992-sections-130-144a-vehicle-registration-tax/section-144a-repeal-and-revocations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-2022/section-100-objectives-of-section-101-purposes-for-which-its-provisions-are-enacted-and-certain-duty-of-minister-for-finance-respecting-those-provisions-operation-fa-2022-s-100</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-2022/section-101-temporary-business-energy-support-scheme-tbess-fa-2022-s-101</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-2022/section-102-miscellaneous-provisions-consequent-on-section-101-fa-2022-s-102</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/finance-act-2022/section-103-commencement-of-sections-100-101-and-102</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-1-short-title-commencement-ia-2005-s-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-2-interpretation-ia-2005-s-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-3-repeals-savings-ia-2005-s-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-4-application-ia-2005-s-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-5-construing-ambiguous-obscure-provisions-etc-ia-2005-s-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-6-construing-provisions-changing-circumstances-ia-2005-s-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-7-supplemental-provision-sections-5-6-ia-2005-s-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-8-reading-provisions-together-one-summary-proceedings-offences-ia-2005-s-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-9-references-enactments-parts-etc-ia-2005-s-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-10-enactment-always-speaking-ia-2005-s-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-11-references-enactments-examples-ia-2005-s-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-12-deviation-form-ia-2005-s-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-13-judicial-notice-ia-2005-s-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-14-citation-references-amended-enactments-ia-2005-s-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-15-date-passing-acts-oireachtas-ia-2005-s-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-16-commencement-ia-2005-s-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-17-exercise-statutory-powers-commencement-act-ia-2005-s-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-18-general-rules-construction-ia-2005-s-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-19-construction-statutory-instruments-ia-2005-s-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-20-interpretation-provisions-ia-2005-s-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-21-interpretation-words-expressions-schedule-ia-2005-s-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-22-powers-enactments-ia-2005-s-22</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-23-duties-enactments-ia-2005-s-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-24-rules-court-ia-2005-s-24</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-25-service-post-ia-2005-s-25</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-26-repeals-substitutions-ia-2005-s-26</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/section-27-effect-repeal-enactment-ia-2005-s-27</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/interpretation-act-2005/schedule-interpretation-particular-words-expressions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/provisional-collection-of-taxes-act-1927/section-1-definitions-pcta-1927-s-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/provisional-collection-of-taxes-act-1927/section-2-certain-resolutions-to-have-statutory-effect-pcta-1927-s-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/provisional-collection-of-taxes-act-1927/section-3-application-of-general-taxing-enactments-pcta-1927-s-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/provisional-collection-of-taxes-act-1927/section-4-duration-of-statutory-effect-of-resolution-pcta-1927-s-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/provisional-collection-of-taxes-act-1927/section-4a-dissolution-of-dail-eireann-pcta-1927-s-4a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/provisional-collection-of-taxes-act-1927/section-5-repayment-of-certain-payments-and-deductions-pcta-1927-s-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/provisional-collection-of-taxes-act-1927/section-6-certain-payments-and-deductions-deemed-to-be-legal-pcta-1927-s-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/provisional-collection-of-taxes-act-1927/section-7-repeal-pcta-1927-s-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/provisional-collection-of-taxes-act-1927/section-8-short-title-pcta-1927-s-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/1-short-title</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/2-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/3-interpretation-generally</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/4-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/5-expenses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/6-sources-of-moneys-for-benefits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/7-social-insurance-fund-expenditure-on-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/8-social-insurance-fund-payments-to-national-training-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/8a-transfer-of-pension-rights-to-ec-institutions-scheme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/9-social-insurance-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/10-actuarial-review</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/11-payments-from-fund-for-acquisition-of-land-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/12-employed-contributors-and-insured-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/13-employment-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/14-modified-insurance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/15-calculation-of-reckonable-earnings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/16-employment-by-more-than-one-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/17-payment-of-contributions-and-keeping-of-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/17a-return-by-employer-to-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/17b-payment-date-for-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/17c-covid-19-special-warehousing-and-interest-provisions-for-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/18-priority-debts-to-social-insurance-fund-in-a-company-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/19-winding-up-and-bankruptcy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/20-self-employed-contributors-and-insured-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/21-rates-of-self-employment-contributions-and-related-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/22-regulations-providing-for-determination-of-contributions-payable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/23-regulations-providing-for-collection-of-self-employment-contributions-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/24-voluntary-contributors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/25-voluntary-contributions-by-former-employed-contributors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/26-voluntary-contributions-by-former-self-employed-contributors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/27-calculation-of-voluntary-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/28-optional-contributors-and-optional-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/29-rates-of-optional-contributions-and-related-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/30-regulations-providing-for-determination-of-optional-contributions-payable-and-related-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/30a-contributions-by-public-office-holders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/30b-contributions-by-public-office-holders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/30c-payment-of-contributions-into-social-insurance-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/30d-payment-of-contributions-and-keeping-of-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/30e-application-of-chapter-5b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/30f-contribution-payable-by-person-to-whom-chapter-5b-applies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/30g-regulations-providing-for-collection-of-contributions-under-chapter-5b-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/31-employment-outside-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/32-regulations-varying-rates-and-amounts-of-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/33-exceptions-and-credits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/34-return-of-contributions-paid-in-error</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/34a-return-of-contributions-share-based-remuneration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/35-return-of-contributions-where-entry-into-insurance-occurs-after-specified-age</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/36-return-of-employment-contributions-in-respect-of-certain-seafarers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/37-return-of-contributions-maintenance-arrangements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/38-return-of-contributions-payments-to-personal-pensions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/38a-limitation-on-return-of-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/38b-recovery-of-redundancy-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-38ba-calculation-of-certain-rates-of-contribution-applicable-to-part-years-swca-2005-s-38ba</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/38c-application-of-chapter-6a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/38d-section-13-supplemental-provisions-for-purposes-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/38e-attribution-of-contributions-certain-payments-relating-to-covid-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/38f-exchange-of-information-in-relation-to-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/38g-section-13-additional-supplemental-provisions-for-purposes-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/39-description-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/40-entitlement-to-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/40a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/41-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/42-rate-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/43-increases-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/44-duration-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/45-duration-of-payment-optional-contributors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/46-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/46a-entitlement-to-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/46b-rates-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/46c-duration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/46d-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/47-entitlement-to-and-duration-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/48-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/49-rate-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/50-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/51-supplementary-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/52-entitlement-to-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/53-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/54-duration-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/55-rate-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/56-increases-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/57-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/58-entitlement-to-and-duration-of-adoptive-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/59-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/60-rates-of-adoptive-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61-disqualification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61a-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61b-entitlement-to-and-duration-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61c-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61d-rate-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61e-disqualification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61f-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61g-entitlement-to-and-duration-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61h-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61i-rate-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/61j-disqualification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/62-entitlement-to-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/62a-refusal-or-failure-to-attend-activation-meetings-relating-to-jobseekers-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/62b-refusal-or-failure-to-participate-in-prescribed-schemes-programmes-or-courses-relating-to-jobseekers-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/62c-giving-of-notice-under-section-62a-or-62b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/63-condition-for-receipt-optional-contributors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/64-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/65-rate-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/65a-rates-of-jobseekers-benefit-relating-to-certain-reckonable-weekly-earnings-certain-reckonable-weekly-income-and-certain-periods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/66-increases-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/67-duration-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68a-jobseekers-benefit-disqualification-for-course-of-study</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68b-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68c-entitlement-to-benefit-and-qualifying-conditions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68d-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68e-rate-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68f-rate-of-jobseekers-benefit-self-employed-relating-to-certain-average-reckonable-weekly-earnings-and-certain-periods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68g-increases-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68h-duration-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68i-refusal-or-failure-to-attend-activation-meetings-relating-to-jobseekers-benefit-self-employed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68j-refusal-or-failure-to-participate-in-prescribed-schemes-programmes-or-courses-relating-to-jobseekers-benefit-self-employed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68k-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-68ka-definitions-chapter-12aa-swca-2005-s-68ka</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-68kb-entitlement-to-benefit-swca-2005-s-68kb</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-68kc-regulations-relevant-to-section-68kb-swca-2005-s-68kc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-68kd-conditions-for-receipt-swca-2005-s-68kd</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-68ke-rate-of-benefit-swca-2005-s-68ke</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-68kf-duration-of-payment-swca-2005-s-68kf</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-68kg-refusal-or-failure-to-attend-activation-meetings-relating-to-jobseeker-s-pay-related-benefit-swca-2005-s-68kg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-68kh-refusal-or-failure-to-participate-in-prescribed-schemes-programmes-or-courses-relating-to-jobseeker-s-pay-related-benefit-swca-2005-s-68kh</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-68ki-disqualifications-jobseeker-s-pay-related-benefit-swca-2005-s-68ki</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-68kj-jobseeker-s-pay-related-benefit-disqualification-for-course-of-study-swca-2005-s-68kj</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68l-covid-19-pandemic-unemployment-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68m-contribution-conditions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68n-duration-of-covid-19-pandemic-unemployment-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68o-rate-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/68p-regulations-for-purposes-of-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/69-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/70-occupational-injuries-insurance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/71-insurable-occupational-injuries-employment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/72-extension-of-meaning-of-references-to-accidents-arising-out-of-and-in-the-course-of-employment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/73-accidents-in-illegal-employment-and-accidents-outside-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/74-injury-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/75-disablement-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/76-increase-of-injury-benefit-and-disablement-pension-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/77-increase-of-disablement-pension-on-account-of-incapacity</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/77a-increase-in-disablement-pension-for-qualified-adult-qualified-children-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/78-increase-of-disablement-pension-where-constant-attendance-needed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/79-adjustments-for-successive-accidents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/80-entitlement-to-death-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/81-death-benefit-for-widows-and-widowers-and-increases-for-qualified-children-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/82-death-benefit-parents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/83-death-benefit-orphans</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/84-death-benefit-funeral-expenses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/85-supplements-to-workmens-compensation-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/86-cost-of-medical-care</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/87-insurance-against-prescribed-diseases-and-injuries-not-caused-by-accident</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/88-notice-of-accidents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/89-reporting-of-accidents-by-employers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/90-declaration-that-accident-is-an-occupational-accident</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/91-disqualifications-for-injury-benefit-or-disablement-benefit-and-suspension-of-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/92-treating-person-as-incapable-of-work-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/93-medical-treatment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/94-rehabilitation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/95-research</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/96-taking-account-of-benefit-in-assessing-damages</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/97-saver-for-repeal-of-workmens-compensation-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/98-construction-of-certain-references-in-local-government-superannuation-act-1956</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/99-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/100-entitlement-to-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/101-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/102-rate-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/103-duration-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/104-medical-examination</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/105-payment-of-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/106-disqualification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/107-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/108-entitlement-to-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-108a-long-term-carer-s-qualifying-contribution-swca-2005-s-108a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/109-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/110-disregard-of-self-employment-contributions-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/111-rate-of-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/112-increases-including-increases-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/113-pre-1953-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/113a-entitlement-for-invalidity-pension-recipients</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/113b-entitlement-for-state-pension-transition-recipients</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/114-entitlement-to-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/115-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/116-rate-of-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/117-increases-including-increases-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/118-entitlement-to-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/119-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/120-contributions-paid-under-the-national-insurance-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/121-rate-of-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/122-increases-including-increases-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/123-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-123a-qualified-cohabitant-swca-2005-s-123a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/124-entitlement-to-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-124a-entitlement-to-bereaved-partner-s-pension-swca-2005-s-124a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-124b-operation-of-section-124a-and-repeal-of-section-124-savers-swca-2005-s-124b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/125-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/126-rate-of-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/127-increases-including-increases-for-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/128-disregard-of-self-employment-contributions-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/129-certain-claims</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/130-entitlement-to-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/131-condition-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/132-rate-of-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/133-payment-of-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/134-entitlement-to-grant</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/135-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/136-amount-of-grant</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/137-entitlement-to-widowed-or-surviving-civil-partner-grant</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/138-general-provisions-as-to-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/139-description-of-assistance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/140-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/141-entitlement-to-assistance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/141a-refusal-or-failure-to-attend-activation-meetings-relating-to-jobseekers-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/141b-refusal-or-failure-to-participate-in-prescribed-schemes-programmes-or-courses-relating-to-jobseekers-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/141c-giving-of-notice-under-section-141a-or-141b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/142-rates-of-assistance-and-effect-of-means-on-rates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/142a-rates-of-assistance-ages-18-and-19-years</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/142b-rates-of-assistance-ages-22-and-23-years</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/143-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/144-total-amount-payable-to-a-couple</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/145-certain-claims</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/146-amount-of-increases-payable-in-respect-of-qualified-child-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/147-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/148-disqualifications-attending-a-course-of-study</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/148a-entitlement-to-jobseekers-allowance-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/149-entitlement-to-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/150-rate-of-allowance-including-increases-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/151-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/152-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/153-entitlement-to-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/154-statutory-conditions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/155-special-conditions-for-receipt-of-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/156-rate-of-pension-and-increase-for-qualified-child</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/157-increases-including-increase-for-one-of-a-couple</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/158-amount-of-increases-payable-in-respect-of-qualified-child-normally-resident-with-beneficiary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/159-rate-of-pension-for-persons-in-receipt-of-farm-assist</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/160-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/161-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/161a-entitlement-to-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/161b-rate-of-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/161c-increases-including-increases-for-one-of-a-couple</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/161d-amount-of-increases-payable-in-respect-of-a-qualified-child-normally-residing-with-beneficiary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/161e-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-161f-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/161g-entitlement-to-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/161h-rate-of-blind-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-161i-increases-for-a-qualified-child</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-161j-calculation-of-means-couples</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-161k-payment-while-in-an-institution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-161l-disqualification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/162-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/163-entitlement-to-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/164-rate-of-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/165-increases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/166-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/167-avoidance-of-double-pensions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/167a-avoidance-of-double-pensions-in-relation-to-surviving-civil-partners-contributory-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/168-entitlement-to-guardians-payment-non-contributory</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/169-rate-of-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/170-civil-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/171-payment-of-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/172-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/172a-qualified-child-for-purposes-of-one-parent-family-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/173-entitlement-to-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/173a-entitlement-to-one-parent-family-payment-where-youngest-child-has-attained-relevant-age</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/173b-entitlement-to-one-parent-family-payment-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/174-rate-of-allowance-and-increases-for-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/175-disqualification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/176-continuation-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/177-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/178-transitional-provisions-relevant-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/178a-relevant-payments-conditions-for-receipt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/178b-one-parent-family-payment-transitional-provisions-in-certain-circumstances-where-child-attains-the-age-of-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/178c-one-parent-family-payment-transitional-provisions-in-certain-circumstances-where-child-attains-relevant-age</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/178d-one-parent-family-payment-continuation-following-certain-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/178e-one-parent-family-payments-miscellaneous-provisions-relating-to-claims-made-on-certain-dates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/178f-report-on-one-parent-family-payment-changes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/179-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/180-entitlement-to-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/181-rate-of-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/182-payment-of-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/183-prescribed-relative-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/184-entitlement-to-prescribed-relative-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/185-medical-examination</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/186-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/186a-payment-of-carers-allowance-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/186b-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/186c-qualified-child</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/186d-qualified-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/186e-payments-while-child-is-resident-in-an-institution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/186f-rate-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/186g-medical-examination</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/186h-only-one-domiciliary-care-allowance-payable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/187-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/188-definitions-of-qualified-child</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/189-entitlement-to-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/190-exclusion-of-persons-receiving-full-time-education</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/191-exclusion-of-persons-in-full-time-employment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/192-exclusion-of-persons-not-habitually-resident-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/193-persons-affected-by-trade-disputes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/194-administration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/195-conditions-for-grant-of-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/195a-refusal-or-failure-to-attend-activation-meetings-relating-to-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/195b-refusal-or-failure-to-participate-in-prescribed-schemes-programmes-or-courses-relating-to-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/195c-giving-of-notice-under-section-195a-or-195b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/196-calculation-of-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/197-weekly-amounts-of-supplementary-welfare-allowance-for-persons-of-no-means</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/198-weekly-or-monthly-supplements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/198a-payment-of-rent-supplement-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/198b-offence-for-failing-to-provide-certain-information-following-payment-of-rent-supplement-under-section-198</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/198c-determination-of-claims-for-rent-supplement-under-section-198</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/199-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/200-allowances-in-kind</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/201-power-to-make-single-payment-for-exceptional-need</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/202-grant-of-supplementary-welfare-allowance-in-cases-of-urgency</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/203-supplementary-welfare-allowance-granted-to-persons-in-receipt-of-certain-health-services-executive-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/204-recoupment-of-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/205-recoupment-of-supplementary-welfare-allowance-continued</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/206-arrangements-for-burials</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/207-financing-of-health-service-executive-expenditure-on-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/208-transfer-of-certain-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/209-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/210-entitlement-to-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/211-rate-of-allowance-including-increases-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/212-disqualification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/213-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/214-entitlement-to-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/215-rate-of-allowance-including-increases-for-qualified-adult-and-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/216-amount-of-increases-payable-in-respect-of-qualified-child-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/217-total-amount-payable-to-a-couple</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/218-disqualifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/219-qualified-child</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/220-qualified-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/220a-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/221-amounts-of-child-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/221a-compensatory-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-221b-additional-payment-for-newborn-or-adopted-child-swca-2005-s-221b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/222-exclusion-of-child-benefit-for-superannuation-or-pension-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/223-payments-to-persons-absent-from-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/223a-entitlement-to-early-childcare-supplement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/223b-amount-of-early-childcare-supplement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/224-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/225-entitlement-to-carers-support-grant</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/226-medical-examination</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/227-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/228-entitlement-to-supplement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/229-rate-of-supplement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/230-period-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/231-person-to-whom-supplement-is-payable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/232-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/233-receipt-of-claims</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/234-entitlement-to-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/235-weekly-rate-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/236-period-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/237-disqualification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/238-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/238a-definitions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/238b-entitlement-to-dividend</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/238c-duration-of-dividend</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/238d-rate-of-dividend</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/238e-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/238f-cessation-of-part-7a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/239-certain-eu-payments-entitlement-to-island-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/239a-certain-payments-entitlement-to-island-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/240-definition</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/241-claims</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/242-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/243-payments-in-respect-of-loss-of-purchasing-power</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/244-payment-to-persons-other-than-claimant-or-beneficiary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/244a-information-to-be-supplied-by-claimants-and-beneficiaries-for-profiling-and-activation-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/245-statutory-declarations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/246-provisions-with-respect-to-habitual-residence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/247-avoidance-of-multiple-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/247a-disqualification-for-benefit-while-participating-in-certain-employment-programmes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/247b-disqualification-from-certain-payments-while-participating-in-community-employment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/247c-disqualification-from-receipt-of-benefit-where-identity-not-authenticated</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/section-247d-disqualification-from-certain-payments-where-person-is-resident-in-designated-accommodation-centre-swca-2005-s-247d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/248-payments-after-death</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/249-absence-from-state-or-imprisonment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/250-social-welfare-inspectors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/250a-information-to-be-furnished-by-financial-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/250b-authorised-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/251-false-statements-and-offences-including-offences-relating-to-bodies-corporate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/252-offences-in-relation-to-employment-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/253-notification-by-employer-or-other-person-of-commencement-of-employment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/254-records-to-be-maintained</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/255-information-to-be-given-by-employers-to-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/256-application-of-probation-of-offenders-act-1907</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/257-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/258-failure-to-keep-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/259-loss-of-benefit-due-to-employers-default</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/260-information-required-by-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/261-exchange-of-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/261a-disclosure-of-certain-information-to-minister-for-enterprise-trade-and-employment-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/262-personal-public-service-number</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/262a-offence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/263-public-services-card</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/263a-cancellation-and-surrender-of-public-services-card</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/263b-authentication-of-identity</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/264-payment-card</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/265-sharing-of-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/266-data-exchange-provision-of-education</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/267-data-exchange-sharing-of-personal-public-service-number</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/268-data-exchange-health-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/269-data-exchange-rented-accommodation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/270-data-exchange-correction-of-inaccurate-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/271-definition-of-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/272-provisions-relating-to-prosecutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/273-civil-proceedings-criminal-assets-bureau</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/274-evidence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/274a-evidence-in-proceedings-in-relation-to-proving-unemployment-by-electronic-communication</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/275-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/276-prohibition-of-alienation-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/277-avoidance-of-alienation-of-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/278-return-of-documents-on-demand</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/279-regulations-relating-to-maintenance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/280-free-certificates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/281-stamp-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/282-birth-marriage-and-death-certificates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/283-inalienability</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/284-means-for-purpose-of-debtors-ireland-act-1872</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/285-exclusion-in-assessment-of-damages</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/286taking-account-of-illness-benefit-and-invalidity-pension-in-assessing-certain-damages</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/287-reciprocal-arrangements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/288-provision-of-consultancy-training-and-contract-services-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/289-administration-of-social-welfare-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/289a-arrangements-with-payment-service-providers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/290-budgeting-in-relation-to-social-welfare-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/290a-budgeting-in-relation-to-certain-rent-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/290b-limitations-on-budgeting-under-sections-290-and-290a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/291-regulations-in-relation-to-unpaid-rent</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/292-regulations-varying-rates-of-benefit-or-assistance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/293-effect-of-means-on-certain-rates-of-assistance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/294-regulations-in-relation-to-benefit-or-assistance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/295-application-of-provisions-of-this-act-etc-by-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/296-payment-of-increases-in-respect-of-qualified-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/296a-normal-residence-of-qualified-child</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/297-regulations-in-relation-to-payment-of-qualified-adult-increase-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/298-qualified-adult-administrative-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/298a-status-of-persons-engaged-in-work-experience-pursuant-to-certain-placements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/299-appointment-of-deciding-officers-and-designated-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/300-decisions-by-deciding-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/300a-opinion-of-medical-assessor</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/301-revision-of-decisions-by-deciding-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/302-effect-of-revised-decisions-by-deciding-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/303-reference-by-deciding-officer-to-appeals-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/304-appointment-of-appeals-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/305-chief-appeals-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/306-reference-to-high-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/307-appeals-to-circuit-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/308-annual-report</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/309-appointment-of-assessors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/310-other-functions-of-chief-appeals-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/311-appeals-and-references-to-appeals-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/312-supplementary-welfare-allowance-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/313-power-to-take-evidence-on-oath</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/314-notification-to-persons-to-attend-and-give-evidence-or-produce-documents-at-appeal-hearing</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/315-procedure-where-assessor-appointed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/316-award-of-expenses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/317-revision-by-appeals-officer-of-decision-of-appeals-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/318-revision-by-chief-appeals-officer-of-decision-of-appeals-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/319-effect-of-revised-decision-by-appeals-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/320-decision-of-appeals-officer-to-be-final-and-conclusive</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/321-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/322-determination-of-entitlement-to-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/323-appeals-from-certain-determinations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/324-revision-of-determination-of-entitlement-to-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/325-effect-of-revised-determination-by-employee-of-health-service-executive</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/326-appeals-oral-hearings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/327-appeals-to-high-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/327a-appeal-to-high-court-by-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/328-certificate-by-deciding-officer-appeals-officer-or-designated-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/329-revision-to-include-revision-consisting-of-reversal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/330-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/331-application-for-adjudication-by-social-welfare-tribunal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/332-adjudications-by-social-welfare-tribunal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/333-social-welfare-tribunal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/333a-interpretation-part-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/334-interim-payments-and-suspension-of-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/335-overpayments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/336-repayment-of-benefit-assistance-etc-overpaid</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/337-liability-to-repay-where-person-convicted-of-offence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/338-recovery-of-debts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/339-distribution-of-asset</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/340-recovery-of-payments-from-financial-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/341-recovery-of-sums-due-by-civil-proceedings-or-by-deduction-from-other-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/342-repayment-of-amounts-due-to-be-deferred-suspended-reduced-or-cancelled</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/342a-repayment-of-amounts-due-arising-from-false-or-misleading-statements-or-willful-concealment-of-facts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343-effect-of-decision-for-purposes-of-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343a-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343b-person-to-whom-notice-of-attachment-may-be-given</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343c-circumstances-of-overpaid-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343d-proposal-to-give-a-notice-of-attachment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343e-attachment-of-earnings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343f-attachment-of-money-in-financial-institution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343fa-attachment-of-money-from-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343g-dispute</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343h-notice-of-attachment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343i-revocation-of-notice-of-attachment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343j-supplemental-matters-relating-to-notices-of-attachment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343k-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343l-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343m-application-of-part</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343n-specified-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343o-specified-benefits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343p-application-for-statement-of-recoverable-benefits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343pa-issuing-of-statements-and-revised-statements-of-recoverable-benefits-by-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343pb-transfer-of-personal-data-under-part-11b-to-compensator-in-united-kingdom</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343q-period-of-validity-of-statements-and-revised-statements-of-recoverable-benefits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343r-obligation-to-pay-recoverable-benefits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343s-reduction-of-compensation-payment-to-injured-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343t-discharge-of-liability-to-injured-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343u-refund-to-compensator-where-specified-benefit-not-paid</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343v-appeal-under-section-311</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343w-more-than-one-compensator-making-compensation-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/343x-transitional-arrangements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/344-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/345-liability-to-maintain-family</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/346-contribution-towards-benefit-or-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/347-attachment-of-earnings-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/348-employers-obligation-in-relation-to-attachment-of-earnings-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/349-payments-under-attachment-of-earnings-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/350-powers-of-district-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/351-changes-in-employment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/352-determinations-by-district-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/353-liable-relative-in-service-of-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/354-discharge-variation-or-lapse-or-attachment-of-earnings-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/355-cesser</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/356-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/357-payments-under-order-of-court-to-offset-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/358-recipient-of-benefit-or-allowance-to-transfer-to-competent-authority-payments-under-order-of-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/359-investigations-by-health-service-executive</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/359a-functions-of-minister-in-relation-to-employment-schemes-and-related-schemes-and-programmes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/359b-discrimination-on-grounds-of-age-in-relation-to-employment-schemes-and-other-schemes-and-programmes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/360-repeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/361-continuity-of-repealed-enactments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/362-continuance-of-officers-instruments-and-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/363-continuity-of-insurance-under-old-codes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/364-commencement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-1-employments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-2-excepted-employments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-3-excepted-self-employed-contributors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-1-rates-of-periodical-benefits-and-increases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-2-occupational-injuries-benefits-gratuities-and-grant</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-3-disablement-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-4-increases-of-disablement-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-5-bereavement-grant</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-6-covid-19-pandemic-unemployment-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-1-definitions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-2-jobseekers-allowance-pre-retirement-allowance-disability-allowance-and-farm-assist</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-3-state-pension-non-contributory</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-4-supplementary-welfare-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-5-blind-pension-widows-non-contributory-pension-widowers-non-contributory-pension-guardians-payment-non-contributory-one-parent-family-payment-and-carers-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-1-rates-of-periodical-social-assistance-and-increases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-2-increases-of-state-pension-non-contributory-for-one-of-a-couple-where-spouse-has-not-attained-pensionable-age</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-3-increase-of-blind-pension-for-one-of-a-couple-where-spouse-has-not-attained-pensionable-age</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-4-amounts-of-child-benefit-during-the-period-beginning-on-1-january-2013-and-expiring-on-31-december-2013</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/part-5-amount-of-domiciliary-care-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/schedule-5-specified-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/schedule-5a-specified-weekly-payments-swca-2005-sch-5a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/schedule-6-commencement-of-certain-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/social-welfare-consolidation-act-2005/schedule-7-enactments-repealed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-1-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-2-charging-of-liability-for-and-recovery-of-stamp-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-3-variation-of-certain-rates-of-duty-by-order</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-4-how-duties-are-to-be-paid</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-5-agreement-as-to-payment-of-stamp-duty-on-instruments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-6-how-instruments-are-to-be-written-and-stamped</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-7-instruments-to-be-separately-charged-with-duty-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-8-facts-and-circumstances-affecting-duty-to-be-set-forth-in-instruments-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-8a-penalties-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-8b-penalties-failure-to-deliver-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-8c-expression-of-doubt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-9-mode-of-calculating-ad-valorem-duty-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-10-adhesive-stamps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-11-denoting-stamps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-12-particulars-delivered-stamps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-13-duplicates-and-counterparts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-14-penalty-on-stamping-instruments-after-execution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-14a-late-filing-of-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-15-surcharges-for-undervaluation-in-case-of-voluntary-disposition-inter-vivos</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-16-surcharges-to-apply-when-apportionment-is-not-just-and-reasonable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-17-furnishing-of-an-incorrect-certificate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-17a-e-stamping-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-18-mode-of-valuing-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-19-valuation-of-property-chargeable-with-stamp-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-20-assessment-of-duty-by-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-21-right-of-appeal-of-persons-dissatisfied-with-assessment-or-decision</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-22-bills-and-notes-purporting-to-be-drawn-outside-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-23-restriction-on-stamping-after-execution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-24-one-bill-only-of-a-set-need-be-stamped</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-25-denotion-of-duty-by-adhesive-stamps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-26-certain-bills-issued-by-local-authorities-to-be-chargeable-as-promissory-notes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-27-stamping-of-certain-foreign-bills-of-exchange</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-28-notes-promising-the-payment-of-sum-of-money-out-of-a-particular-fund-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-29-conveyance-on-sale-combined-with-building-agreement-for-dwelling-house-or-apartment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-30-voluntary-dispositions-inter-vivos-chargeable-as-conveyances-or-transfers-on-sale</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-31-certain-contracts-to-be-chargeable-as-conveyances-on-sale</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-31a-resting-in-contract</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-31b-license-agreements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-31c-shares-deriving-value-from-immovable-property-situated-in-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-31d-cancellation-schemes-of-arrangement-sdca-1999-s-31d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-31e-stamp-duty-on-certain-acquisitions-of-residential-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-32-as-to-sale-of-an-annuity-or-right-not-before-in-existence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-33-conveyance-or-transfer-in-contemplation-of-sale</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-34-agreements-in-connection-with-or-in-contemplation-of-sale</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-35-deeds-of-enlargement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-36-certain-contracts-for-sale-of-leasehold-interests-to-be-chargeable-as-conveyances-on-sale</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-37-exchanges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-38-partitions-or-divisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-39-decree-or-order-for-foreclosure-etc-and-stamp-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-40-calculation-of-ad-valorem-duty-on-stock-and-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-41-how-conveyance-in-consideration-of-debt-etc-to-be-charged</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-42-charging-of-consideration-consisting-of-periodical-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-43-further-consideration-in-respect-of-substantial-improvements-not-chargeable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-44-procedure-to-apply-where-consideration-etc-cannot-be-ascertained</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-45-directions-as-to-apportionment-of-consideration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-45a-aggregation-of-transactions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-46-directions-as-to-sub-sales</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-47-principal-instrument-how-to-be-ascertained</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-48-stamp-duty-and-value-added-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-49-certain-transfers-etc-not-sales-or-mortgages-deemed-to-be-conveyances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-50-agreements-for-not-more-than-35-years-charged-as-leases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-50a-agreements-for-more-than-35-years-charged-as-leases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-51-leases-how-to-be-charged-in-respect-of-produce-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-52-charging-of-duty-on-leases-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-53-lease-combined-with-building-agreement-for-dwellinghouse-or-apartment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-54-leases-deemed-to-operate-as-voluntary-dispositions-inter-vivos</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-55-procedure-to-apply-where-consideration-etc-cannot-be-ascertained</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-56-stamp-duty-and-value-added-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-57-charging-of-duty-on-mortgages-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-58-security-for-future-advances-how-to-be-charged</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-59-penalty-for-policy-of-insurance-not-duly-stamped</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-60-short-term-life-insurance-policies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-61-location-of-insurance-risk-for-stamp-duty-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-62-limitation-of-stamp-duty-on-certain-instruments-relating-to-2-or-more-distinct-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-63-letters-of-renunciation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-64-instruments-passing-by-delivery-in-pursuance-of-usage</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-65-penalty-for-issuing-share-warrant-not-duly-stamped</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-66-penalty-for-issuing-stock-certificate-not-duly-stamped-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-67-surrender-and-merger-of-leasehold-interests</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-68-interpretation-part-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-69-operator-instruction-deemed-to-be-an-instrument-of-conveyance-or-transfer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-70-rate-of-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-71-application-and-adaptation-of-other-parts-of-this-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-72-collection-and-payment-of-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-73-exemptions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-74-exemption-for-market-makers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-75-relief-for-intermediaries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-75a-relief-for-clearing-houses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-76-obligations-of-system-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-77-overpayment-of-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78a-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78b-transfer-of-interest-in-securities-through-relevant-system-sdca-1999-s-78b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78c-relief-for-intermediaries-and-clearing-houses-sdca-1999-s-78c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78d-duty-charged-sdca-1999-s-78d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78e-payment-of-duty-sdca-1999-s-78e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78f-assessments-and-appeals-sdca-1999-s-78f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78g-overpayment-and-repayment-of-duty-sdca-1999-s-78g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78h-obligations-and-penalties-sdca-1999-s-78h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78i-american-depositary-receipts-sdca-1999-s-78i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-78j-migration-of-securities-sdca-1999-s-78j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-79-conveyances-and-transfers-of-property-between-certain-bodies-corporate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-80-reconstructions-or-amalgamations-of-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-80a-demutualisation-of-assurance-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-81-young-trained-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-81a-further-relief-from-stamp-duty-in-respect-of-transfers-to-young-trained-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-81aa-transfers-to-young-trained-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-81b-farm-consolidation-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-81c-further-farm-consolidation-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-81d-relief-for-certain-leases-of-farmland</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-82-charities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-82a-approved-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-82b-approved-sports-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-82c-pension-schemes-and-charities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-83-instruments-given-by-means-of-security-to-company-by-subsidiary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-83a-transfer-of-site-to-child</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-83b-certain-family-farm-transfers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-83c-exchange-of-houses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-83d-repayment-of-stamp-duty-where-land-used-for-residential-development</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-83da-repayment-of-stamp-duty-under-affordable-dwelling-purchase-arrangements-sdca-1999-s-83da</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-83db-repayment-of-stamp-duty-in-respect-of-certain-residential-units-sdca-1999-s-83db</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-83e-repayment-of-stamp-duty-where-certain-residential-units-leased-sdca-1999-s-83e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-83f-repayment-of-stamp-duty-on-cost-rental-dwellings-sdca-1999-s-83f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-84-repayment-of-stamp-duty-on-certain-transfers-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-85-certain-loan-capital-and-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-85a-certain-investment-certificates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-86-certain-loan-stock</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-86a-enterprise-securities-market</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-86b-market-capitalisation-sdca-1999-s-86a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-87-stock-borrowing</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-87a-stock-repo</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-87b-merger-of-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-88-certain-stocks-and-marketable-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-88a-reorganisation-of-undertakings-for-collective-investments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-88b-funds-reorganisation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-88c-reconstructions-or-amalgamations-of-certain-common-contractual-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-88d-reconstructions-or-amalgamations-of-investment-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-88e-transfer-of-assets-within-unit-trusts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-88f-reconstruction-or-amalgamation-of-offshore-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-88g-amalgamation-of-unit-trusts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-89-foreign-government-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-90-certain-financial-services-instruments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-90a-greenhouse-gas-emissions-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-91-new-dwellinghouses-and-apartments-with-floor-area-certificate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-91a-new-dwellinghouses-and-apartments-with-floor-area-compliance-certificate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-92-new-dwellinghouses-and-apartments-with-no-floor-area-certificate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-92a-residential-property-owner-occupier-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-92b-residential-property-first-time-purchaser-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-92c-residential-property-investor-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-93-houses-acquired-from-industrial-and-provident-societies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-93a-approved-voluntary-body</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-94-purchase-of-land-from-land-commission</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-95-commercial-woodlands</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-96-transfers-between-spouses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-97-certain-transfers-following-the-dissolution-of-a-marriage</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-97a-certain-transfers-by-cohabitants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-98-foreign-immovable-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-99-dublin-docklands-development-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-99a-courts-service</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-99b-sport-ireland-sdca-1999-s-99b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-99c-harbours-act-2015-sdca-1999-s-99c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-100-temple-bar-properties-limited</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-101-intellectual-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-101a-single-farm-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-102-the-alfred-beit-foundation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-103-shared-ownership-leases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-104-licences-and-leases-granted-under-petroleum-and-other-minerals-development-act-1960-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-105-securitisation-agreements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-106-housing-finance-agency</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-106a-national-building-agency-limited</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-106b-housing-authorities-and-affordable-homes-partnership</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-106c-grangegorman-development-agency</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-106d-national-concert-hall-sdca-1999-s-106d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-107-certain-mortgages-of-stock</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-108-national-treasury-management-agency-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-108a-national-development-finance-agency-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-108aa-strategic-banking-corporation-of-ireland-sca-1999-s-108aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-108b-national-asset-management-agency</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-108c-ireland-strategic-investment-fund-sdca-1999-s-108c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-108d-future-ireland-fund-and-infrastructure-climate-and-nature-fund-sdca-1999-s-108d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-109-certain-instruments-made-in-anticipation-of-a-formal-insurance-policy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-110-certain-health-insurance-contracts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-110a-certain-policies-of-insurance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-111-oireachtas-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-112-certificates-of-indebtedness-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-113-miscellaneous-instruments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-114-interpretation-part-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-115-restriction-of-application-part-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-116-charge-of-stamp-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-117-statement-to-be-charged-with-stamp-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-118-amount-on-which-stamp-duty-chargeable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-119-reconstructions-or-amalgamations-of-capital-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-120-exemption-for-certain-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-120a-relief-in-respect-of-certain-payments-of-stamp-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-121-appeals-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-122-recovery-of-stamp-duty-and-furnishing-of-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-123-cash-cards</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-123a-debit-cards</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-123b-cash-combined-and-debit-cards</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-123c-preliminary-duty-cash-combined-and-debit-cards</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-123d-bills-of-exchange-sdca-1999-s-123d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-124-credit-cards-and-charge-cards</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-124a-preliminary-duty-credit-and-charge-cards</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-124b-certain-premiums-of-life-assurance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-125-certain-premiums-of-insurance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-125a-levy-on-authorised-insurers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-125b-levy-on-pension-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-125c-policies-of-insurance-other-than-life-insurance-sdca-1999-s-125c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-126-certain-statements-of-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-126a-levy-on-certain-financial-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-126aa-further-levy-on-certain-financial-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-126ab-further-levy-on-certain-financial-institutions-sdca-1999-s-126ab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-126b-assessment-of-duty-charged-on-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-126c-surcharge-for-late-filing-of-return-sdca-1999-s-126c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-127-terms-on-which-instruments-not-duly-stamped-may-be-received-in-evidence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-128-rolls-books-etc-to-be-open-to-inspection</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-128a-obligation-to-retain-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-128b-power-of-inspection</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-129-penalty-for-enrolling-etc-instrument-not-duly-stamped-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-130-assignment-of-policy-of-life-assurance-to-be-stamped-before-payment-of-money-assured</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-131-conditions-and-agreements-as-to-stamp-duty-void</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-132-application-of-section-962-of-the-taxes-consolidation-act-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-133-application-of-certain-provisions-relating-to-penalties-under-taxes-consolidation-act-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-134-evidence-in-proceedings-for-recovery-of-stamp-duty-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-134a-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-135-interpretation-part-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-136-application-part-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-137-stamp-duties-under-care-and-management-of-the-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-137a-information-exchange-with-property-registration-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/137b-information-exchange-with-property-services-regulatory-authority-sdca-1999-s-137b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/137c-provision-of-information-to-commissioner-of-valuation-sdca-1999-s-137c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-138-moneys-received-for-duty-and-not-appropriated-to-be-recoverable-in-high-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-139-certain-offences-in-relation-to-dies-and-stamps-provided-by-the-commissioners-to-be-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-140-proceedings-for-detection-of-forged-dies-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-141-proceedings-for-detection-of-stamps-stolen-or-obtained-fraudulently</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-142-licensed-person-in-possession-of-forged-stamps-to-be-presumed-guilty-until-contrary-is-shown</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-143-mode-of-proceeding-when-stamps-are-seized</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-144-defacement-of-adhesive-stamps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-145-penalty-for-frauds-in-relation-to-duties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-146-power-to-grant-licences-to-deal-in-stamps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-147-penalty-for-unauthorised-dealing-in-stamps-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-148-provisions-as-to-determination-of-a-licence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-149-penalty-for-hawking-stamps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-150-discount</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-151-allowance-for-spoiled-stamps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-152-allowance-for-misused-stamps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-153-allowance-how-to-be-made</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-154-stamps-not-wanted-may-be-repurchased-by-the-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-155-allowance-for-lost-instruments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-156-discontinuance-of-dies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-157-declarations-affidavits-and-oaths-how-to-be-made</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-158-mode-of-granting-licences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-158a-delegation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-159-recovery-of-penalties-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-159a-time-limits-for-claiming-a-repayment-of-stamp-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-159b-interest-on-repayments-of-stamp-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-159c-time-limits-for-making-enquiries-etc-and-assessments-by-the-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-159d-calculation-of-interest-on-unpaid-duty-and-other-amounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-160-repeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-161-saving-for-enactments-not-repealed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-162-consequential-amendments-to-other-enactments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-163-continuity-and-construction-of-certain-references-to-old-and-new-law</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/section-164-short-title</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/schedule-1-stamp-duties-on-instruments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/schedule-2-qualifications-for-applying-for-relief-from-stamp-duty-in-respect-of-transfers-to-young-trained-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/schedule-2a-qualifications-for-applying-for-relief-from-stamp-duty-in-respect-of-transfers-to-young-trained-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/schedule-2b-qualifications-for-applying-for-relief-from-stamp-duty-in-respect-of-transfers-to-young-trained-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/schedule-3-enactments-repealed-or-revoked</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/stamp-duties-consolidation-act-1999/schedule-4-consequential-amendments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-1-short-title</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/part-1-commencement-succession-act-1965-s-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-3-interpretation-succession-act-1965-s-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-4-meaning-real-estate-estate-interest-succession-act-1965-s-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-4a-succession-rights-succession-act-1965-s-4a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-4b-special-provisions-in-relation-to-affected-persons-sa-1965-s-4b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-5-presumption-simultaneous-death-cases-uncertainty-succession-act-1965-s-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-6-jurisdiction-succession-act-1965-s-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-7-expenses-succession-act-1965-s-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-8-repeals-succession-act-1965-s-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-9-savings-succession-act-1965-s-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-10-devolution-real-personal-estate-succession-act-1965-s-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-11-abolition-existing-rules-descent-escheat-etc-succession-act-1965-s-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-12-assimilation-law-respecting-real-personal-estates-deceased-persons-succession-act-1965-s-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-13-vesting-estate-death-grant-administration-succession-act-1965-s-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-14-construction-references-estates-deceased-persons-succession-act-1965-s-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-15-construction-references-heirs-succession-act-1965-s-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-16-summons-executor-prove-renounce-succession-act-1965-s-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-17-cesser-right-executor-prove-succession-act-1965-s-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-18-withdrawal-renunciation-succession-act-1965-s-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-19-death-sole-last-surviving-executor-succession-act-1965-s-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-20-right-proving-executors-exercise-powers-succession-act-1965-s-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-21-executor-not-act-administration-force-succession-act-1965-s-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-22-protection-persons-acting-probate-administration-succession-act-1965-s-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-23-liability-person-fraudulently-obtaining-retaining-estate-deceased-succession-act-1965-s-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-24-liability-estate-personal-representative-succession-act-1965-s-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-25-validity-conveyance-not-affected-revocation-representation-succession-act-1965-s-25</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/grants-probate-succession-act-1965-s-26</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-27-grants-administration-succession-act-1965-s-27</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-27a-entitlement-to-grant-of-probate-or-administration-sa-1965-27a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-28-representation-real-personal-estate-separately-together-succession-act-1965-s-28</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-29-power-grant-representation-no-estate-succession-act-1965-s-29</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-30-power-grant-representation-trust-corporation-succession-act-1965-s-30</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-31-grant-special-administration-personal-representative-abroad-succession-act-1965-s-31</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-32-administration-minority-executor-succession-act-1965-s-32</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-33-continuance-legal-proceedings-revocation-temporary-administration-succession-act-1965-s-33</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-34-administration-bonds-succession-act-1965-s-34</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-35-applications-grants-revocations-succession-act-1965-s-35</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-36-grants-district-probate-registries-succession-act-1965-s-36</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-37-second-subsequent-grants-succession-act-1965-s-37</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-38-caveats-succession-act-1965-s-38</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-39-calendars-grants-succession-act-1965-s-39</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-40-copies-wills-etc-delivered-revenue-commissioners-succession-act-1965-s-40</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-41-issue-grants-representation-case-circuit-court-decrees-succession-act-1965-s-41</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-42-deposit-inspection-wills-documents-succession-act-1965-s-42</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-43-official-copies-wills-grants-succession-act-1965-s-43</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-44-trial-jury-questions-fact-succession-act-1965-s-44</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-45-estate-deceased-assets-payment-debts-legal-right-succession-act-1965-s-45</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-46-administration-assets-succession-act-1965-s-46</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-47-charges-property-deceased-paid-primarily-property-charged-succession-act-1965-s-47</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-48-causes-action-surviving-death-succession-act-1965-s-48</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-49-distribution-assets-notice-creditors-succession-act-1965-s-49</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-50-powers-personal-representatives-sell-act-trustees-succession-act-1965-s-50</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-51-protection-purchasers-succession-act-1965-s-51</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-52-general-provisions-assent-transfer-personal-representatives-succession-act-1965-s-52</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-53-special-provisions-unregistered-land-succession-act-1965-s-53</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-54-special-provisions-registered-land-succession-act-1965-s-54</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-55-powers-personal-representatives-appropriation-succession-act-1965-s-55</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-56-right-surviving-spouse-require-dwelling-household-chattels-appropriated-succession-act-1965-s-56</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-57-appointment-personal-representatives-trustees-infants-property-successions-act-1965-s-57</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-58-powers-trustees-infants-property-succession-act-1965-s-58</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-59-right-follow-property-succession-act-1965-s-59</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-60-powers-deal-estate-etc-succession-act-1965-s-60</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-61-purchasers-personal-representatives-succession-act-1965-s-61</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-62-time-allowed-distribution-succession-act-1965-s-62</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-63-advancements-children-brought-account-succession-act-1965-s-63</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-64-duty-personal-representatives-inventory-succession-act-1965-s-64</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-65-administration-behalf-state-succession-act-1965-s-65</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-66-rules-distribution-intestacy-succession-act-1965-s-66</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-67-shares-surviving-spouse-issue-succession-act-1965-s-67</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-67a-shares-surviving-civil-partner-issue-civil-partnership-certain-rights-obligations-cohabitants-act-2010</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-67b-share-issue-no-surviving-spouse-surviving-civil-partner-civil-partnership-certain-rights-obligations-cohabitants-act-2010</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-68-shares-parents-succession-act-1965-s-68</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-69-shares-brothers-sisters-children-succession-act-1965-s-69</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-69a-share-of-relatives-special-provision-sa-1965-s-69a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-70-shares-next-kin-succession-act-1965-s-70</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-71-ascertainment-next-kin-succession-act-1965-s-71</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-72-half-blood-succession-act-1965-s-72</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-72a-distribution-disclaimed-estate-family-law-miscellaneous-provisions-act-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-73-state-ultimate-intestate-successor-succession-act-1965-s-73</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-74-partial-intestacy-succession-act-1965-s-74</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-75-construction-documents-succession-act-1965-s-75</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-76-property-may-disposed-will-succession-act-1965-s-76</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-77-capacity-make-will-succession-act-1965-s-77</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-78-signing-witnessing-will-succession-act-1965-s-78</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-79-appointments-will-succession-act-1965-s-79</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-80-publication-will-not-necessary-succession-act-1965-s-80</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-81-will-not-void-account-incompetency-witness-succession-act-1965-s-81</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-82-gifts-attesting-witness-spouse-witness-void-succession-act-1965-s-82</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-83-creditor-attesting-will-charging-estate-debts-admissible-witness-succession-act-1965-s-83</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-84-executor-admissible-witness-succession-act-1965-s-84</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-85-revocation-will-succession-act-1965-s-85</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-86-alterations-will-execution-succession-act-1965-s-86</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-87-revoked-will-not-revived-otherwise-re-execution-codicil-succession-act-1965-s-87</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-88-subsequent-conveyance-act-not-prevent-operation-will-succession-act-1965-s-88</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-89-will-speak-death-testator-succession-act-1965-s-89</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-90-extrinsic-evidence-will-succession-act-1965-s-90</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-91-residuary-devise-bequest-include-estate-comprised-lapsed-void-gifts-succession-act-91</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-92-general-devise-land-include-leasehold-well-freehold-succession-act-1965-s-92</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-93-general-gift-realty-personalty-include-property-testator-general-power-appointment-succession-act-1965-s-93</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-94-devise-real-estate-without-words-limitation-pass-whole-estate-succession-act-1965-s-94</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-95-creation-estates-tail-succession-act-1965-s-95</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-96-meaning-die-without-issue-succession-act-1965-s-96</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-97-devise-estate-tail-not-lapse-inheritable-issue-survives-succession-act-1965-s-97</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-98-gifts-children-issue-leave-issue-living-testators-death-succession-act-1965-s-98</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-99-interpretation-devise-bequest-case-doubt-succession-act-1965-s-99</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-100-restriction-executory-limitations-succession-act-1965-s-100-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-101-testamentary-disposition-succession-act-1965-s-101</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-102-validity-regards-form-succession-act-1965-s-102</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-103-dispositions-made-board-vessel-aircraft-succession-act-1965-s-103</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-104-exercise-power-appointment-succession-act-1965-s-104</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-105-joint-dispositions-succession-act-1965-s-105</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-106-effect-restrictions-capacity-succession-act-1965-s-106</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-107-construction-testamentary-disposition-succession-act-1965-s-107</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-108-effect-testamentary-disposition-part-vii-succession-act-1965-s-108</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-109-application-part-ix-succession-act-1965-s-109</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-110-legitimated-illegitimate-adopted-persons-succession-act-1965-s-110</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-111-right-surviving-spouse-succession-act-1965-s-111</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-111a-right-surviving-civil-partner-civil-partnership-certain-rights-obligations-cohabitants-act-2010</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-112-priority-legal-right-succession-act-1965-s-112</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-113-renunciation-legal-right-succession-act-1965-n-s-112</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-113a-renunciation-legal-right-civil-partnership-certain-rights-obligations-cohabitants-act-2010</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-114-effect-devise-bequest-spouse-succession-act-1965-s-114</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-115-election-legal-right-rights-will-partial-intestacy-succession-act-1965-s-115</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-116-provision-satisfaction-legal-right-succession-act-1965-s-116</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-117-provision-children-succession-act-1965-s-117</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-118-estate-duty-succession-act-1965-s-118</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-119-proceedings-chambers-succession-act-1965-s-119</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-120-exclusion-persons-succession-succession-act-1965-s-120</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-121-dispositions-purpose-disinheriting-spouse-children-succession-act-121</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-122-proceedings-chambers-succession-act-1965-s-122</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-123-personal-representative-not-trustee-statute-limitations-1957-succession-act-1965-s-123</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-124-trustee-statute-limitations-1957-not-include-bailiff-succession-act-1965-s-124</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-125-persons-entitled-shares-land-succession-act-1965-s-125</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-126-actions-respect-estates-deceased-persons-succession-act-1965-s-126</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-127-limitation-period-case-disability-succession-act-1965-s-127</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-128-assistant-probate-officer-succession-act-1965-s-128</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-129-district-probate-registries-succession-act-1965-s-129</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-130-fees-taken-district-probate-registries-succession-act-1965-s-130</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/section-131-acting-district-probate-registrars-succession-act-1965-s-131</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/schedule-1-rules-application-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/succession-act-1965/schedule-2-repeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1-interpretation-of-this-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-2-interpretation-of-tax-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-3-interpretation-of-income-tax-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-4-interpretation-of-corporation-tax-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-5-interpretation-of-capital-gains-tax-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-6-construction-of-references-to-child-in-tax-acts-and-capital-gains-tax-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-7-application-to-certain-taxing-statutes-of-age-of-majority-act-1985</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-8-construction-of-certain-taxing-statutes-in-accordance-with-status-of-children-act-1987</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-9-subsidiaries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-10-connected-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-11-meaning-of-control-in-certain-contexts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-12-the-charge-to-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-13-extension-of-charge-to-income-tax-to-profits-and-income-derived-from-activities-carried-on-and-employments-exercised-on-the-continental-shelf</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-14-fractions-of-a-euro-and-yearly-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-15-rate-of-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-16-income-tax-charged-by-deduction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-17-schedule-c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-18-schedule-d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-19-schedule-e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-20-schedule-f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-21-the-charge-to-corporation-tax-and-exclusion-of-income-tax-and-capital-gains-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-21a-higher-rate-of-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-21b-tax-treatment-of-certain-dividends</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-22-reduced-rate-of-corporation-tax-for-certain-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-22a-reduction-of-corporation-tax-liability-in-respect-of-certain-trading-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-23-application-of-section-13-for-purposes-of-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-23a-company-residence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-23b-residence-of-se-or-sce</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-24-companies-resident-in-the-state-income-tax-on-payments-made-or-received</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-25-companies-not-resident-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-25a-attribution-of-profits-to-a-branch-tca-1997-s-25a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-26-general-scheme-of-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-27-basis-of-and-periods-for-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-28-taxation-of-capital-gains-and-rate-of-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-29-persons-chargeable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-29a-temporary-non-residents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-30-partnerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-31-amount-chargeable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-32-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-33-method-of-charge-and-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-34-stock-dividends-or-interest-belonging-to-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-35-securities-of-foreign-territories</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-36-government-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-37-securities-of-certain-state-owned-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-38-certain-state-guaranteed-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-39-securities-of-certain-european-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-40-securities-of-international-bank-for-reconstruction-and-development-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-41-securities-of-designated-bodies-under-the-securitisation-proceeds-of-certain-mortgages-act-1995</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-42-exemption-of-interest-on-savings-certificates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-43-certain-securities-issued-by-minister-for-finance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-44-exemption-from-corporation-tax-of-certain-securities-issued-by-minister-for-finance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-45-exemption-of-non-interest-bearing-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-46-exemption-of-premiums-on-investment-bonds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-47-certain-securities-of-acc-bank-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-48-exemption-of-premiums-on-certain-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-49-exemption-of-certain-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-50-securities-of-irish-local-authorities-issued-abroad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-51-funding-bonds-issued-in-respect-of-interest-on-certain-debts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-52-persons-chargeable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-53-cattle-and-milk-dealers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-54-interest-etc-paid-without-deduction-of-tax-under-schedule-c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-55-taxation-of-strips-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-56-tax-on-quarries-mines-and-other-concerns-chargeable-under-case-ib-of-schedule-d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-57-extension-of-charge-to-tax-under-case-iii-of-schedule-d-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-58-charge-to-tax-of-profits-or-gains-from-unknown-or-unlawful-source</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-59-charge-to-tax-of-income-from-which-tax-has-been-deducted</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-60-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-61-dividends-entrusted-for-payment-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-62-dividends-paid-outside-the-state-and-proceeds-of-sale-of-dividend-coupons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-63-exemption-of-dividends-of-non-residents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-64-interest-on-quoted-eurobonds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-65-cases-i-and-ii-basis-of-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-66-special-basis-at-commencement-of-trade-or-profession</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-67-special-basis-on-discontinuance-of-trade-or-profession</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-68-short-lived-businesses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-69-changes-of-proprietorship</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-70-case-iii-basis-of-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-71-foreign-securities-and-possessions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-72-charge-to-tax-on-sums-applied-outside-the-state-in-repaying-certain-loans</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-73-income-from-certain-possessions-in-great-britain-or-northern-ireland</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-74-case-iv-basis-of-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-75-case-v-basis-of-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-76-computation-of-income-application-of-income-tax-principles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-76a-computation-of-profits-or-gains-of-a-company-accounting-standards</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-76b-treatment-of-unrealised-gains-and-losses-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-76c-use-of-different-accounting-policies-within-a-group-of-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-76d-computation-of-income-from-finance-leases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-76e-computation-of-profits-and-gains-deductions-for-interest-paid-by-qualifying-financing-companies-tca-1997-s-76e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-77-miscellaneous-special-rules-for-computation-of-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-78-computation-of-companies-chargeable-gains</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-79-foreign-currency-computation-of-income-and-chargeable-gains</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-79a-matching-of-relevant-foreign-currency-assets-with-foreign-currency-liabilities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-79b-matching-of-foreign-currency-assets-with-certain-foreign-currency-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-79c-exclusion-of-foreign-currency-as-asset-of-certain-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-80-taxation-of-certain-foreign-currencies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-80a-taxation-of-certain-short-term-leases-plant-and-machinery</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-81-general-rule-as-to-deductions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-81a-restriction-of-deductions-for-employee-benefit-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-81b-equalisation-reserves-for-credit-insurance-and-reinsurance-business-of-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-81c-emissions-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-81d-deduction-for-stock-exchange-listing-expenditure-tca-1997-s-81d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-81e-enhanced-deduction-for-eligible-construction-expenditure-tca-1997-s-81e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-82-pre-trading-expenditure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-83-expenses-of-management-of-investment-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-83a-expenditure-involving-crime</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-84-expenses-in-relation-to-establishment-or-alteration-of-superannuation-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-85-deduction-for-certain-industrial-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-86-cost-of-registration-of-trade-marks</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-87-debts-set-off-against-profits-and-subsequently-released</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-87a-deductions-for-gifts-to-foundation-for-investing-in-communities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-87b-release-of-debts-in-certain-trades</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-88-deduction-for-gifts-to-enterprise-trust-ltd</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-88a-double-deduction-in-respect-of-certain-emoluments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-89-valuation-of-trading-stock-at-discontinuance-of-trade</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-90-valuation-of-work-in-progress-at-discontinuance-of-profession</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-91-receipts-accruing-after-discontinuance-of-trade-or-profession</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-92-receipts-and-losses-accruing-after-change-treated-as-discontinuance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-93-cash-basis-etc-relief-for-certain-individuals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-94-conventional-basis-general-charge-on-receipts-after-change-of-basis</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-95-supplementary-provisions-as-to-tax-under-section-91-or-94</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-95a-change-of-basis-of-computation-of-profits-or-gains-of-a-trade-or-profession</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-96-interpretation-chapter-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-97-computational-rules-and-allowable-deductions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-97a-pre-letting-expenditure-in-respect-of-vacant-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-97b-deduction-for-retrofitting-expenditure-tca-1997-s-97b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-98-treatment-of-premiums-etc-as-rent</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-98a-taxation-of-reverse-premiums</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-99-charge-on-assignment-of-lease-granted-at-undervalue</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-100-charge-on-sale-of-land-with-right-to-reconveyance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-100a-appeals-determinations-sections-98-100-tca-1997-s-100a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-101-relief-for-amount-not-received</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-102-deduction-by-reference-to-premium-etc-paid-in-computation-of-profits-for-purposes-of-schedule-d-cases-i-and-ii</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-103-deduction-by-reference-to-premiums-etc-paid-in-computation-of-profits-for-purposes-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-104-taxation-of-certain-rents-and-other-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-105-taxation-of-rents-restriction-in-respect-of-certain-rent-and-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-106-tax-treatment-of-receipts-and-outgoings-on-sale-of-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-106a-transfer-of-rent</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-107-apportionment-of-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-108-statement-of-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-109-payments-in-respect-of-redundancy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-110-securitisation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111-allowance-to-owner-of-let-mineral-rights-for-expenses-of-management-of-minerals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111a-interpretation-part-4a-tca-1997-s-111a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111b-principles-for-construing-rules-in-accordance-with-oecd-pillar-two-guidance-tca-1997-s-111b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111c-scope-of-part-4a-tca-1997-s-111c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111d-location-of-constituent-entity-tca-1997-s-111d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111e-ultimate-parent-entity-in-the-state-tca-1997-s-111e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111f-intermediate-parent-entity-in-the-state-tca-1997-s-111f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111g-intermediate-parent-entity-located-in-the-state-and-held-by-excluded-ultimate-parent-entity-tca-1997-s-111g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111h-partially-owned-parent-entity-in-the-state-tca-1997-s-111h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111i-allocation-of-top-up-tax-under-iir-tca-1997-s-111i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111j-iir-offset-mechanism-tca-1997-s-111j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111k-effect-of-qualified-domestic-top-up-tax-tca-1997-s-111k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111l-application-of-utpr-across-mne-group-tca1997-s-111l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111m-application-of-utpr-in-jurisdiction-of-ultimate-parent-entity-tca-1997-s-111m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111n-calculation-and-allocation-of-utpr-top-up-tax-amount-tca-1997-s-111n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111o-determination-of-qualifying-income-or-loss-tca-1997-s-111o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111p-adjustments-to-determine-qualifying-income-or-loss-tca-1997-s-111p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111q-international-shipping-income-exclusion-tca-1997-s-111q</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111r-allocation-of-qualifying-income-or-loss-between-main-entity-and-permanent-establishment-tca-1997-s-111r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111s-allocation-of-qualifying-income-or-loss-of-flow-through-entity-tca-1997-s-111s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111t-covered-taxes-tca-1997-s-111t</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111u-adjusted-covered-taxes-tca-1997-s-111u</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111v-meaning-of-marketable-transferable-tax-credit-tca-1997-s-111v</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111w-equity-investment-inclusion-election-and-qualified-flow-through-tax-benefits-of-qualified-ownership-interests-tca-1997-s-111w</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111x-total-deferred-tax-adjustment-amount-tca-1997-s-111x</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111y-qualifying-loss-election-tca-1997-s-111y</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111z-specific-allocation-of-covered-taxes-incurred-by-certain-types-of-constituent-entities-tca-1997-s-111z</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aa-rules-required-for-blended-cfc-regime-tca-1997-s-111aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ab-post-filing-adjustments-and-tax-rate-changes-tca-1997-s-111ab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ac-determination-of-effective-tax-rate-tca-1997-s-111ac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ad-calculation-of-top-up-tax-tca-1997-s-111ad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ae-substance-based-income-exclusion-tca-1997-s-111ae</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111af-additional-top-up-tax-tca-1997-s-111af</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ag-de-minimis-exclusion-tca-1997-s-111ag</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ah-minority-owned-constituent-entities-tca-1997-s-111ah</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ai-qualified-domestic-top-up-tax-safe-harbour-tca-1997-s-111ai</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aj-transitional-cbcr-safe-harbour-tca-1997-s-111aj</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ak-transitional-utpr-safe-harbour-tca-1997-s-111ak</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aka-simplified-calculations-safe-harbour-tca-1997-s-111aka</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111al-application-of-consolidated-revenue-threshold-to-group-mergers-and-demergers-tca-1997-s-111al</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111am-constituent-entities-joining-and-leaving-mne-group-or-large-scale-domestic-group-tca-1997-s-111am</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111an-transfer-of-assets-and-liabilities-tca-1997-s-111an</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ao-joint-ventures-tca-1997-s-111ao</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ap-multi-parented-mne-and-large-scale-domestic-groups-tca-1997-s-111ap</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aq-ultimate-parent-entity-that-is-a-flow-through-entity-tca-1997-s-111aq</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ar-ultimate-parent-entity-subject-to-a-deductible-dividend-regime-tca-1997-s-111ar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111as-eligible-distribution-tax-systems-tca-1997-s-111as</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111at-determination-of-effective-tax-rate-and-top-up-tax-of-investment-entity-tca-1997-s-111at</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111au-election-to-treat-investment-entity-as-tax-transparent-entity-tca-1997-s-111au</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111av-election-to-apply-taxable-distribution-method-tca-1997-s-111av</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aw-tax-treatment-of-deferred-tax-assets-deferred-tax-liabilities-and-transferred-assets-upon-transition-tca-1997-s-111aw</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ax-transitional-relief-for-substance-based-income-exclusion-tca-1997-s-111ax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111ay-initial-phase-of-exclusion-from-iir-and-utpr-of-mne-groups-and-large-scale-domestic-groups-tca-1997-s-111ay</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111az-delayed-application-of-iir-and-utpr-by-member-states-tca-1997-s-111az</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaa-interpretation-chapter-9-tca-1997-s-111aaa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aab-qualifying-entities-tca-1997-s-111aab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aac-chargeable-entities-tca-1997-s-111aac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aad-determining-top-up-amounts-of-qualifying-entity-tca-1997-s-111aad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aae-scope-of-application-of-qualifying-domestic-top-up-tax-tca-1997-s-111aae</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaf-interpretation-chapter-10-tca-1997-s-111aaf</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aag-care-and-management-tca-1997-s-111aag</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aah-obligation-to-register-tca-1997-s-111aah</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aai-top-up-tax-information-return-tca-1997-s-111aai</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaj-iir-return-and-self-assessment-tca-1997-s-111aaj</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aak-utpr-return-and-self-assessment-tca-1997-s-111aak</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aal-utpr-group-tca-1997-s-111aal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aam-utpr-group-recovery-tca-1997-s-111aam</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aan-qdtt-return-and-self-assessment-tca-1997-s-111aan</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aao-qdtt-group-tca-1997-s-111aao</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aap-qdtt-group-recovery-tca-1997-s-111aap</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaq-expression-of-doubt-tca-1997-s-111aaq</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aar-actions-by-person-acting-under-authority-tca-1997-s-111aar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aas-date-for-payment-tca-1997-s-111aas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aat-assessments-and-enquiries-tca-1997-s-111aat</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aau-revenue-assessment-tca-1997-s-111aau</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aav-notice-of-revenue-assessment-tca-1997-s-111aav</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaw-appeal-to-appeal-commissioners-tca-1997-s-111aaw</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aax-surcharge-for-late-return-tca-1997-s-111aax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aay-interest-on-overdue-amounts-tca-1997-s-111aay</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaz-obligation-to-keep-certain-records-tca-1997-s-111aaz</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaaa-use-of-currency-tca-1997-s-111aaaa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaab-penalties-tca-1997-s-111aaab-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaac-transitional-simplified-jurisdictional-reporting-tca-1997-s-111aaac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaad-elections-tca-1997-s-111aaad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-111aaae-application-part-4a-tca-1997-s-111aaae</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-112-basis-of-assessment-persons-chargeable-and-extent-of-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-112a-taxation-of-certain-perquisites</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-112aa-taxation-certain-perquisites-tca-1997-s-112aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-112b-granting-vouchers-tca-1997-s-112b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-113-making-of-deductions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-114-general-rule-as-to-deductions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-114a-deduction-in-respect-of-certain-expenses-of-remote-working</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-115-fixed-deduction-for-certain-classes-of-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-116-interpretation-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-117-expenses-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-118-benefits-in-kind-general-charging-provision</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-118a-costs-and-expenses-in-respect-of-personal-security-assets-and-services</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-118b-revenue-approved-salary-sacrifice-agreements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-119-valuation-of-benefits-in-kind</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-120-unincorporated-bodies-partnerships-and-individuals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-120a-exemption-from-benefit-in-kind-of-certain-childcare-facilities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/120b-certain-benefits-kind-members-permanent-defences-force</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-121-benefit-of-use-of-car-tca-1997-s-121</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-121a-benefit-of-use-of-van</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-122-preferential-loan-arrangements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-122a-notional-loans-relating-to-shares-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-123-general-tax-treatment-of-payments-on-retirement-or-removal-from-office-or-employment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-124-tax-treatment-of-certain-severance-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-124a-tax-treatment-of-payments-made-pursuant-to-an-order-under-section-2b-of-employment-permits-act-2003</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-125-tax-treatment-of-benefits-received-under-permanent-health-benefit-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-126-tax-treatment-of-certain-benefits-payable-under-social-welfare-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-127-tax-treatment-of-restrictive-covenants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-127a-tax-treatment-of-members-of-the-european-parliament</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-127b-tax-treatment-of-flight-crew-in-international-traffic</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-128-tax-treatment-of-directors-of-companies-and-employees-granted-rights-to-acquire-shares-or-other-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-128a-deferral-of-payment-of-tax-under-section-128</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-128b-payment-of-tax-under-section-128</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-128c-tax-treatment-of-directors-and-employees-who-acquire-convertible-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-128d-tax-treatment-of-directors-of-companies-and-employees-who-acquire-restricted-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-128e-tax-treatment-of-directors-of-companies-and-employees-who-acquire-forfeitable-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-128f-key-employe-engagement-programme-tca-1997-s-128f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-129-irish-resident-company-distributions-not-generally-chargeable-to-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-129a-dividends-paid-out-of-foreign-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-130-matters-to-be-treated-as-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-131-bonus-issues-following-repayment-of-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-132-matters-to-be-treated-or-not-treated-as-repayments-of-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-133-limitation-on-meaning-of-distribution-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-134-limitation-on-meaning-of-distribution-in-relation-to-certain-payments-made-in-respect-of-foreign-source-finance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-135-distributions-supplemental</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-136-tax-credit-for-certain-recipients-of-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-137-disallowance-of-reliefs-in-respect-of-bonus-issues</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-138-treatment-of-dividends-on-certain-preference-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-139-dividends-and-other-distributions-at-gross-rate-or-of-gross-amount</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-140-distributions-out-of-profits-or-gains-from-stallion-fees-stud-greyhound-services-fees-and-occupation-of-certain-woodlands</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-141-distributions-out-of-income-from-patent-royalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-142-distributions-out-of-profits-of-certain-mines</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-143-distributions-out-of-profits-from-coal-gypsum-and-anhydrite-mining-operations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-144-distributions-out-of-profits-from-trading-within-shannon-airport</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-145-distributions-out-of-profits-from-export-of-certain-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-146-provisions-supplementary-to-section-145</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-147-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-148-treatment-of-certain-deductions-in-relation-to-relevant-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-149-dividends-and-other-distributions-at-gross-rate-or-of-gross-amount</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-150-tax-credit-for-recipients-of-certain-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-151-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-152-explanation-of-tax-credit-to-be-annexed-to-interest-and-dividend-warrants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-153-distributions-to-certain-non-residents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-154-attribution-of-distributions-to-accounting-periods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-155-restriction-of-certain-reliefs-in-respect-of-distributions-out-of-certain-exempt-or-relieved-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-156-franked-investment-income-and-franked-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-157-set-off-of-losses-etc-against-franked-investment-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-158-set-off-of-loss-brought-forward-or-terminal-loss-against-franked-investment-income-in-the-case-of-financial-concerns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-159-liability-for-advance-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-160-set-off-of-advance-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-161-rectification-of-excessive-set-off-of-advance-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-162-calculation-of-advance-corporation-tax-where-company-receives-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-163-tax-credit-recovered-from-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-164-restrictions-as-to-payment-of-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-165-group-dividends</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-166-surrender-of-advance-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-167-change-of-ownership-of-company-calculation-and-treatment-of-advance-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-168-distributions-to-certain-non-resident-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-169-non-distributing-investment-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-171-returns-payment-and-collection-of-advance-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172-application-of-corporation-tax-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172a-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172b-dividend-withholding-tax-on-relevant-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172ba-obligation-on-certain-persons-to-obtain-tax-reference-numbers-of-persons-beneficially-entitled-to-relevant-distributions-tca-1997-s-172ba</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172c-exemption-from-dividend-withholding-tax-for-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172d-exemption-from-dividend-withholding-tax-for-certain-non-resident-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172e-qualifying-intermediaries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172f-obligations-of-qualifying-intermediary-in-relation-to-relevant-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172fa-recognised-qualifying-intermediaries-tca-1997-s-172fa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172g-authorised-withholding-agent</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172h-obligations-of-authorised-withholding-agent-in-relation-to-relevant-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172i-statement-to-be-given-to-recipient-of-relevant-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172j-credit-for-or-repayment-of-dividend-withholding-tax-borne</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172k-returns-payment-and-collection-of-dividend-withholding-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172l-reporting-of-distributions-made-under-stapled-stock-arrangements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172la-deduction-of-dividend-withholding-tax-on-settlement-of-market-claims</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-172m-delegation-of-powers-and-functions-of-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-173-interpretation-chapter-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-174-taxation-of-dealers-receipts-on-purchase-of-shares-by-issuing-company-or-by-its-subsidiary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-175-purchase-of-own-shares-by-quoted-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-176-purchase-of-unquoted-shares-by-issuing-company-or-its-subsidiary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-176a-purchase-of-own-shares-supplementary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-177-conditions-as-to-residence-and-period-of-ownership</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-178-conditions-as-to-reduction-of-vendors-interest-as-shareholder</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-179-conditions-applicable-where-purchasing-company-is-member-of-a-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-180-additional-conditions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-181-relaxation-of-conditions-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-182-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-183-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-184-treasury-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-185-associated-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-186-connected-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-187-exemption-from-income-tax-and-associated-marginal-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-188-age-exemption-and-associated-marginal-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-189-payments-in-respect-of-personal-injuries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-189a-special-trusts-for-permanently-incapacitated-individuals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-189b-exemption-in-respect-of-periodic-payments-for-personal-injuries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-190-certain-payments-made-by-the-haemophilia-hiv-trust</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-191-taxation-treatment-of-hepatitis-c-compensation-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192-payments-in-respect-of-thalidomide-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192a-exemption-in-respect-of-certain-payments-under-employment-law</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192b-foster-care-payments-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/192ba-exemption-of-certain-payments-made-or-authorised-by-child-and-family-agency</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192c-exemption-in-respect-of-payments-of-state-support</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192d-exemption-respect-fuel-grant-tca-1997-s-192d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192e-exemption-respect-water-conservation-grant-tca-1997-s-192e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192f-exemption-in-respect-of-certain-education-related-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/192g-exemption-in-respect-of-training-allowance-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192h-exemption-in-respect-of-mobility-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192i-exemption-in-respect-of-pandemic-placement-grant-tca-1997-s-192i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192j-exemption-in-respect-of-electricity-costs-emergency-benefit-payment-tca-1997-s-192j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192k-exemption-in-respect-of-pandemic-special-recognition-payment-tca-1997-s-192k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192l-exemption-in-respect-of-incorrect-birth-registration-payment-tca-1997-s-192l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192m-exemption-in-respect-of-payments-under-covid-19-death-in-service-ex-gratia-scheme-for-health-care-workers-tca-1997-s-192m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192n-exemption-of-payments-in-relation-to-ex-gratia-scheme-for-community-employment-scheme-supervisors-and-assistant-supervisors-tca-1997-s-192n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192o-exemption-in-respect-of-clinical-placement-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192p-exemption-in-respect-of-allowance-for-maternity-related-administrative-support-tca-1997-s-192p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-192q-exemption-in-respect-of-state-contribution-under-automatic-enrolment-retirement-savings-system</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-193-income-from-scholarships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-194-child-benefit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-194a-early-childcare-supplement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-194aa-exemption-certain-childcare-support-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-194b-back-to-work-family-dividend-tca-1997-s-194b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-195-exemption-of-certain-earnings-of-writers-composers-and-artists</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-195a-exemption-in-respect-of-certain-expense-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-195b-exemption-respect-certain-expense-payments-relevant-directors-tca-1997-s-195b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-195c-exemption-respect-certain-expenses-state-examinations-commission-examiners-tca-1997-s-195c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-195d-exemption-respect-certain-expense-payments-resident-relevant-directors-tca-1997-s-195d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-195e-exemption-in-respect-of-certain-expenses-of-members-of-disabled-drivers-medical-board-of-appeal-tca-1997-s-195e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-196-expenses-of-members-of-judiciary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-196a-state-employees-foreign-service-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-196b-employees-of-certain-agencies-foreign-service-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-197-bonus-or-interest-paid-under-instalment-savings-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-198-certain-interest-not-to-be-chargeable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-199-interest-on-certain-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-200-certain-foreign-pensions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-200a-lump-sums-from-foreign-pension-arrangements-tca-1997-s-200a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-201-exemptions-and-reliefs-in-respect-of-tax-under-section-123</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-202-relief-for-agreed-pay-restructuring</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-203-payments-in-respect-of-redundancy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-204-military-and-other-pensions-gratuities-and-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-204a-exemption-in-respect-of-annual-allowance-for-reserve-members-of-the-garda-siochana</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-204b-exemption-in-respect-of-compensation-for-certain-living-donors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-205-veterans-of-war-of-independence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-205a-magdalen-laundry-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-205b-payments-under-mother-and-baby-institutions-payment-scheme-act-2023</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-205c-exemption-in-respect-of-cervicalcheck-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-205d-exemption-in-respect-of-stardust-ex-gratia-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-206-income-from-investments-under-social-welfare-consolidation-act-1993</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-207-rents-of-properties-belonging-to-hospitals-and-other-charities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-207a-charities-regulatory-authority-common-investment-fund-tca-1997-s-207a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-208-lands-owned-and-occupied-and-trades-carried-on-by-charities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-208a-overseas-charities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-208b-charities-miscellaneous</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-210-the-great-book-of-ireland-trust</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-211-friendly-societies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-212-credit-unions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-213-trade-unions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-214-local-authorities-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-215-certain-profits-of-agricultural-societies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-216-profits-from-lotteries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-216a-rent-a-room-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-216b-payments-under-sceim-na-a-bhfoghlaimeoiri-gaeilge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-216c-childcare-services-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-216d-certain-profits-of-micro-generation-of-electricity-tca-1997-s-216d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-216e-payments-under-part-2-of-the-civil-law-miscellaneous-provisions-act-2022-tca-1997-s-216e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-216f-exemption-of-certain-profits-arising-from-production-maintenance-and-repair-of-certain-musical-instruments-tca-1997-s-216f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-217-certain-income-of-nitrigin-eireann-teoranta</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-218-certain-income-of-housing-finance-agency-plc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-218a-certain-income-motor-insurers-bureau-ireland-tca-1997-s218a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-219-income-of-body-designated-under-irish-takeover-panel-act-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-219a-income-of-credit-unions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-219b-income-of-investor-compensation-company-ltd</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-220-profits-of-certain-bodies-corporate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-221-certain-payments-to-national-co-operative-farm-relief-services-ltd-and-certain-payments-made-to-its-members</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-222-certain-dividends-from-a-non-resident-subsidiary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-222a-exemption-of-certain-profits-or-gains-arising-from-cost-rental-properties-tca-1997-s-222a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-223-small-enterprise-grants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-224-grants-to-medium-and-large-industrial-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-225-employment-grants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-226-certain-employment-grants-and-recruitment-subsidies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-227-certain-income-arising-to-specified-non-commercial-state-sponsored-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-228-income-arising-to-designated-bodies-under-the-securitisation-proceeds-of-certain-mortgages-act-1995</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-229-harbour-authorities-and-port-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-229a-shannon-commercial-enterprises-ltd</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-230-national-treasury-management-agency</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-230a-national-pensions-reserve-fund-commission</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-230aa-nama-profits-exempt-from-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-230ab-national-development-finance-agency</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-230ac-strategic-banking-corporation-ireland-tca-1997-s-230ac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-231-profits-or-gains-from-stallion-fees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-232-profits-from-occupation-of-certain-woodlands</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-233-stud-greyhound-service-fees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-234-certain-income-derived-from-patent-royalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-235-bodies-established-for-promotion-of-athletic-or-amateur-games-or-sports</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-235a-exemption-for-certain-sporting-national-governing-bodies-tca-1997-s-235a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-236-loan-of-certain-art-objects</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-237-annual-payments-payable-wholly-out-of-taxed-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-238-annual-payments-not-payable-out-of-taxed-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-239-income-tax-on-payments-by-resident-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-240-provisions-as-to-tax-under-section-239</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-241-income-tax-on-payments-by-non-resident-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-242-annual-payments-for-non-taxable-consideration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-242a-tax-treatment-of-certain-royalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-243-allowance-of-charges-on-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-243a-restriction-of-relevant-charges-on-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-243b-relief-for-certain-charges-on-income-on-a-value-basis</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-244-relief-for-interest-paid-on-certain-home-loans</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-244a-application-of-section-244-relief-for-interest-paid-on-certain-home-loans</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-245-relief-for-certain-bridging-loans</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-246-interest-payments-by-companies-and-to-non-residents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-246a-interest-in-respect-of-wholesale-debt-instruments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-247-relief-to-companies-on-loans-applied-in-acquiring-interest-in-other-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-248-relief-to-individuals-on-loans-applied-in-acquiring-interest-in-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-248a-restriction-of-relief-in-respect-of-loans-applied-in-acquiring-interest-in-companies-and-partnerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-249-rules-relating-to-recovery-of-capital-and-replacement-loans</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-250-extension-of-relief-under-section-248-to-certain-individuals-in-relation-to-loans-applied-in-acquiring-interest-in-certain-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-250a-restriction-of-relief-to-individuals-in-respect-of-loans-applied-in-acquiring-interest-in-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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-share</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-252-restriction-of-relief-to-individuals-on-loans-applied-in-acquiring-interest-in-companies-which-become-quoted-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-253-relief-to-individuals-on-loans-applied-in-acquiring-interest-in-partnerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-254-interest-on-borrowings-to-replace-capital-withdrawn-in-certain-circumstances-from-a-business</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-255-arrangements-for-payment-of-interest-less-tax-or-of-fixed-net-amount</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-256-interpretation-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-257-deduction-of-tax-from-relevant-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-258-returns-and-collection-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-259-alternative-amount-on-account-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-260-provisions-supplemental-to-sections-258-and-259</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-261-taxation-of-relevant-interest-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-261a-taxation-of-interest-on-special-term-accounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-261b-taxation-of-specified-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-262-statement-furnished-by-relevant-deposit-taker</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-263-declarations-relating-to-deposits-of-non-residents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-263a-declarations-to-a-relevant-deposit-taker-relating-to-deposits-of-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-263b-declarations-to-the-revenue-commissioners-relating-to-deposits-of-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-263c-notifications-by-the-revenue-commissioners-relating-to-deposits-of-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/263d-declarations-revenue-commissioners-relation-relevant-amounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/263e-notification-revenue-commissioners-relating-deposits-relevant-amounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-263f-declarations-relating-to-deposits-made-by-a-pepp-provider-held-for-a-pepp-tca-1997-s-263f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-264-conditions-and-declarations-relating-to-special-savings-accounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-264a-conditions-and-declarations-relating-to-special-term-accounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-264b-returns-of-special-term-accounts-by-relevant-deposit-takers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-265-deposits-of-companies-and-pension-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-265a-deposits-of-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-266-deposits-of-charities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-266a-repayments-of-appropriate-tax-to-first-time-purchasers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267-repayment-of-appropriate-tax-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267a-interpretation-chapter-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267aa-taxation-of-dividends-on-regular-share-accounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267b-election-to-open-a-special-share-account-or-a-special-term-share-account</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267c-taxation-of-dividends-on-special-term-share-accounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267d-conditions-and-declarations-relating-to-special-term-share-accounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267e-returns-of-special-term-share-accounts-by-credit-unions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267f-supplementary-provisions-chapter-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267g-interpretation-chapter-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267h-application-chapter-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267i-exemptions-from-tax-and-withholding-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267j-credit-for-foreign-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267k-miscellaneous</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267l-application-of-this-chapter-to-certain-payments-made-to-companies-in-switzerland</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267m-tax-rate-applicable-to-certain-deposit-interest-received-by-individuals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267n-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267o-treatment-of-credit-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267p-treatment-of-credit-transaction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267q-treatment-of-deposit-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267r-treatment-of-investment-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267s-treatment-of-certificate-owner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267t-reporting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267u-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-267v-transactions-to-avoid-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-268-meaning-of-industrial-building-or-structure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-269-meaning-of-the-relevant-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-270-meaning-of-expenditure-on-construction-of-building-or-structure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-271-industrial-building-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-272-writing-down-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-273-acceleration-of-writing-down-allowances-in-respect-of-certain-expenditure-on-certain-industrial-buildings-or-structures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-274-balancing-allowances-and-balancing-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-275-restriction-of-balancing-allowances-on-sale-of-industrial-building-or-structure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-276-application-of-sections-272-and-274-in-relation-to-capital-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-277-writing-off-of-expenditure-and-meaning-of-residue-of-expenditure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-278-manner-of-making-allowances-and-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-279-purchases-of-certain-buildings-or-structures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-280-temporary-disuse-of-building-or-structure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-281-special-provisions-in-regard-to-leases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-282-supplementary-provisions-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-283-initial-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-284-wear-and-tear-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-285-acceleration-of-wear-and-tear-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-285a-acceleration-of-wear-and-tear-allowances-for-certain-energy-efficient-equipment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-285b-acceleration-of-wear-and-tear-allowances-for-childcare-and-fitness-centre-equipment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/285c-acceleration-wear-tear-allowances-gas-vehicles-refuelling-equipment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-285d-acceleration-of-wear-and-tear-allowances-for-farm-safety-equipment-tca-1997-s-285d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-286-increased-wear-and-tear-allowances-for-taxis-and-cars-for-short-term-hire</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-286a-wear-and-tear-allowances-for-licences-for-public-hire-vehicles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-287-wear-and-tear-allowances-deemed-to-have-been-made-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-288-balancing-allowances-and-balancing-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-289-calculation-of-balancing-allowances-and-balancing-charges-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-290-option-in-case-of-replacement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-291-computer-software</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-291a-intangible-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-292-meaning-of-amount-still-unallowed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-293-application-to-partnerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-294-machinery-or-plant-used-partly-for-non-trading-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-295-option-in-case-of-succession-under-will-or-intestacy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-296-balancing-allowances-and-balancing-charges-wear-and-tear-allowances-deemed-to-have-been-made-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-297-subsidies-towards-wear-and-tear</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-298-allowances-to-lessors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-299-allowances-to-lessees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-300-manner-of-making-allowances-and-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-301-application-to-professions-employments-and-offices</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-302-interpretation-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-303-allowances-for-expenditure-on-dredging</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-304-income-tax-allowances-and-charges-in-taxing-a-trade-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-305-income-tax-manner-of-granting-and-effect-of-allowances-made-by-means-of-discharge-or-repayment-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-306-meaning-of-basis-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-307-corporation-tax-allowances-and-charges-in-taxing-a-trade</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-308-corporation-tax-manner-of-granting-and-effect-of-allowances-made-by-means-of-discharge-or-repayment-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-308a-assets-transferred-in-course-of-scheme-of-reconstruction-or-amalgamation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-309-companies-not-resident-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-310-allowances-in-respect-of-certain-contributions-to-capital-expenditure-of-local-authorities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-311-apportionment-of-consideration-and-exchanges-and-surrenders-of-leasehold-interests</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-312-special-provisions-as-to-certain-sales</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-313-effect-in-certain-cases-of-succession-to-trade-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-314-procedure-on-apportionment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-315-property-used-for-purposes-of-exempted-trading-operations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-316-interpretation-of-certain-references-to-expenditure-and-time-when-expenditure-is-incurred</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-317-treatment-of-grants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-318-meaning-of-sale-insurance-salvage-or-compensation-moneys</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-319-adjustment-of-allowances-by-reference-to-value-added-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-320-other-interpretation-part-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-321-provisions-of-general-application-in-relation-to-the-making-of-allowances-and-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-322-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-323-capital-allowances-in-relation-to-construction-of-certain-commercial-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-324-double-rent-allowance-in-respect-of-rent-paid-for-certain-business-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-325-rented-residential-accommodation-deduction-for-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-326-rented-residential-accommodation-deduction-for-certain-expenditure-on-conversion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-327-rented-residential-accommodation-deduction-for-certain-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-328-residential-accommodation-allowance-to-owner-occupiers-in-respect-of-certain-expenditure-on-construction-or-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-329-provisions-supplementary-to-sections-325-to-328</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-330-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-331-accelerated-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-industrial-buildings-or-structures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-332-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-commercial-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-333-double-rent-allowance-in-respect-of-rent-paid-for-certain-business-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-334-rented-residential-accommodation-deduction-for-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-335-rented-residential-accommodation-deduction-for-certain-expenditure-on-conversion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-336-rented-residential-accommodation-deduction-for-certain-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-337-residential-accommodation-allowance-to-owner-occupiers-in-respect-of-certain-expenditure-on-construction-or-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-338-provisions-supplementary-to-sections-334-to-337</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-339-interpretation-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-340-designated-areas-designated-streets-and-enterprise-areas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-341-accelerated-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-industrial-buildings-or-structures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-342-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-commercial-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-343-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-buildings-or-structures-in-enterprise-areas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-344-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-multi-storey-car-parks</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-345-double-rent-allowance-in-respect-of-rent-paid-for-certain-business-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-346-rented-residential-accommodation-deduction-for-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-347-rented-residential-accommodation-deduction-for-certain-expenditure-on-conversion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-348-rented-residential-accommodation-deduction-for-certain-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-349-residential-accommodation-allowance-to-owner-occupiers-in-respect-of-certain-expenditure-on-construction-or-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-350-provisions-supplementary-to-sections-346-to-349</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-350a-provision-against-double-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-351-interpretation-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-352-accelerated-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-industrial-buildings-or-structures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-353-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-commercial-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-354-double-rent-allowance-in-respect-of-rent-paid-for-certain-business-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-355-disclaimer-of-capital-allowances-on-holiday-cottages-holiday-apartments-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-356-rented-residential-accommodation-deduction-for-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-357-rented-residential-accommodation-deduction-for-certain-expenditure-on-conversion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-358-rented-residential-accommodation-deduction-for-certain-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-359-provisions-supplementary-to-sections-356-to-358</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-360-interpretation-chapter-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-361-rented-residential-accommodation-deduction-for-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-362-rented-residential-accommodation-deduction-for-certain-expenditure-on-conversion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-363-rented-residential-accommodation-deduction-for-certain-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-364-residential-accommodation-allowance-to-owner-occupiers-in-respect-of-certain-expenditure-on-construction-or-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-365-provisions-supplementary-to-sections-360-to-364</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-366-interpretation-chapter-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-367-qualifying-areas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-368-accelerated-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-industrial-buildings-or-structures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-369-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-commercial-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-370-double-rent-allowance-in-respect-of-rent-paid-for-certain-business-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-371-residential-accommodation-allowance-to-owner-occupiers-in-respect-of-certain-expenditure-on-construction-or-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372-provisions-supplementary-to-section-371</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372a-interpretation-and-application-chapter-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372b-qualifying-areas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ba-qualifying-streets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372c-accelerated-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-industrial-buildings-or-structures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372d-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-commercial-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372e-double-rent-allowance-in-respect-of-rent-paid-for-certain-business-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372f-rented-residential-accommodation-deduction-for-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372g-rented-residential-accommodation-deduction-for-certain-expenditure-on-conversion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372h-rented-residential-accommodation-deduction-for-certain-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372i-residential-accommodation-allowance-to-owner-occupiers-in-respect-of-expenditure-on-construction-or-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372j-provisions-supplementary-to-sections-372f-to-372i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372k-non-application-of-relief-in-certain-cases-and-provision-against-double-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372l-interpretation-chapter-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372m-accelerated-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-industrial-buildings-or-structures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372n-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-commercial-buildings-or-structures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372o-double-rent-allowance-in-respect-of-rent-paid-for-certain-business-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372p-rented-residential-accommodation-deduction-for-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372q-rented-residential-accommodation-deduction-for-certain-expenditure-on-conversion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372r-rented-residential-accommodation-deduction-for-certain-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ra-residential-accommodation-allowance-to-owner-occupiers-in-respect-of-certain-expenditure-on-construction-or-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372s-provisions-supplementary-to-sections-372p-to-372ra</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372t-non-application-of-relief-in-certain-cases-and-provision-against-double-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372u-interpretation-chapter-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372v-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-park-and-ride-facilities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372w-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-commercial-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372x-rented-residential-accommodation-deduction-for-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372y-residential-accommodation-allowance-to-owner-occupiers-in-respect-of-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372z-provisions-supplementary-to-sections-372x-and-372y</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372aa-interpretation-and-application-chapter-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ab-qualifying-areas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ac-accelerated-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-industrial-buildings-or-structures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ad-capital-allowances-in-relation-to-construction-or-refurbishment-of-certain-commercial-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ae-rented-residential-accommodation-deduction-for-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372af-rented-residential-accommodation-deduction-for-certain-expenditure-on-conversion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ag-rented-residential-accommodation-deduction-for-certain-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ah-residential-accommodation-allowance-to-owner-occupiers-in-respect-of-certain-expenditure-on-construction-or-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ai-provisions-supplementary-to-sections-372ae-to-372ah</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372aj-non-application-of-relief-in-certain-cases-and-provision-against-double-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ak-interpretation-chapter-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372al-qualifying-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372am-grant-of-certain-certificates-and-guidelines-qualifying-and-special-qualifying-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372an-eligible-expenditure-lessors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ao-qualifying-lease</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ap-relief-for-lessors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372aq-qualifying-expenditure-owner-occupiers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ar-relief-for-owner-occupiers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372as-determination-of-expenditure-incurred-in-qualifying-period-and-date-expenditure-treated-as-incurred-for-relief-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372at-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372au-saver-for-relief-due-and-for-clawback-of-relief-given-under-old-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372av-continuity</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372aw-interpretation-applications-for-approval-and-certification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ax-accelerated-capital-allowances-in-relation-to-the-construction-or-refurbishment-of-certain-registered-holiday-camps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372ay-capital-allowances-in-relation-to-the-construction-or-refurbishment-of-certain-tourism-infrastructure-facilities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372az-restrictions-on-relief-non-application-of-relief-in-certain-cases-and-provision-against-double-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372aaa-interpretation-chapter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372aab-residential-accommodation-allowance-to-owner-occupiers-in-respect-of-qualifying-expenditure-incurred-on-the-conversion-and-refurbishment-of-georgian-houses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372aac-capital-allowances-in-relation-to-conversion-or-refurbishment-of-certain-commercial-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372aad-residential-accommodation-capital-allowances-lessors-respect-eligible-expenditure-incurred-conversion-refurbishment-relevant-houses-tca-1997-s-372aad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-372aae-capital-allowances-in-relation-to-conversion-or-refurbishment-of-certain-qualifying-premises-tca-1997-s-372aae</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-373-interpretation-part-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-374-capital-allowances-for-cars-costing-over-certain-amount</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-375-limit-on-renewals-allowance-for-cars</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-376-restriction-of-deduction-in-respect-of-running-expenses-of-cars</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-377-limit-on-deductions-etc-for-hiring-cars</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-378-cars-provisions-as-to-hire-purchase-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-379-cars-provisions-where-hirer-becomes-owner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380-provisions-supplementary-to-sections-374-to-379</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380a-interpretation-part-11a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380b-rented-residential-accommodation-deduction-for-certain-expenditure-on-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380c-rented-residential-accommodation-deduction-for-certain-expenditure-on-conversion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380d-rented-residential-accommodation-deduction-for-certain-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380e-provisions-supplementary-to-sections-380b-to-380d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380f-provision-against-double-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380g-interpretation-part-11b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380h-rented-residential-accommodation-deduction-for-certain-expenditure-on-refurbishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380i-provisions-supplementary-to-section-380h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380j-provision-against-double-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380k-interpretation-and-general-part-11c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380l-emissions-based-limits-for-certain-cars</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380m-limit-on-deductions-etc-for-hiring-cars</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380n-cars-provisions-as-to-hire-purchase-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380o-cars-provisions-where-hirer-becomes-owner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380p-provisions-supplementary-to-sections-380l-to-3800</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380q-interpretation-part-11d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380r-relocation-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380s-additional-allowance-for-relocation-expenditure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380t-allowance-for-machinery-or-plant</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380u-allowances-in-respect-of-certain-buildings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380v-improvement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380w-supplementary-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-380x-restrictions-on-relief-non-application-of-relief-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-381-right-to-repayment-of-tax-by-reference-to-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-381a-restriction-of-loss-relief-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-381b-restriction-of-loss-relief-passive-trades</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-381c-restriction-of-loss-relief-anti-avoidance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-382-right-to-carry-forward-losses-to-future-years</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-383-relief-under-case-iv-for-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-384-relief-under-case-v-for-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-385-terminal-loss</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-386-determination-of-terminal-loss</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-387-calculation-of-amount-of-profits-or-gains-for-purposes-of-terminal-loss</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-388-meaning-of-permanently-discontinued-for-purposes-of-terminal-loss</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-389-determination-of-claim-for-terminal-loss</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-390-amount-of-assessment-made-under-section-238-to-be-allowed-as-a-loss-for-certain-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-391-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-392-option-to-treat-capital-allowances-as-creating-or-augmenting-a-loss</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-393-extent-to-which-capital-allowances-to-be-taken-into-account-for-purposes-of-section-392</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-394-effect-of-giving-relief-under-section-381-by-reference-to-capital-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-395-relief-affected-by-subsequent-changes-of-law-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-395a-right-to-carry-back-losses-sustained-between-1-january-2020-and-31-december-2020-tca-1997-s-395a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-395b-interim-claim-for-carry-back-of-relevant-losses-and-relevant-allowances-tca-1997-s-395b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-395c-limitation-of-relief-for-relevant-losses-and-allowances-tca-1997-s-395c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-396-relief-for-trading-losses-other-than-terminal-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-396a-relief-for-relevant-trading-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-396b-relief-for-certain-trading-losses-on-a-value-basis</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-396c-relief-from-corporation-tax-for-losses-of-participating-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-396d-accelerated-loss-relief-for-certain-accounting-periods-tca-1997-s-396d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-397-relief-for-terminal-loss-in-a-trade</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-398-computation-of-losses-attributable-to-exemption-of-income-from-certain-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-399-losses-in-transactions-from-which-income-would-be-chargeable-under-case-iv-or-v-of-schedule-d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-400-company-reconstructions-without-change-of-ownership</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-401-change-in-ownership-of-company-disallowance-of-trading-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-402-foreign-currency-tax-treatment-of-capital-allowances-and-trading-losses-of-a-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-403-restriction-on-use-of-capital-allowances-for-certain-leased-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-404-restriction-on-use-of-capital-allowances-for-certain-leased-machinery-or-plant</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-405-restriction-on-use-of-capital-allowances-on-holiday-cottages</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-406-restriction-on-use-of-capital-allowances-on-fixtures-and-fittings-for-furnished-residential-accommodation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-407-restriction-on-use-of-losses-and-capital-allowances-for-qualifying-shipping-trade</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-409-capital-allowances-room-ownership-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-409a-income-tax-restriction-on-use-of-capital-allowances-on-certain-industrial-buildings-and-other-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-409b-income-tax-restriction-on-use-of-capital-allowances-on-certain-hotels-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-409c-income-tax-restriction-on-use-of-losses-on-approved-buildings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-409d-restriction-of-reliefs-where-individual-is-not-actively-participating-in-certain-trades</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-409e-income-tax-ringfence-on-use-of-certain-capital-allowances-on-certain-industrial-buildings-and-other-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-409f-interpretation-and-general-chapter-4a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-409g-termination-of-capital-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-409h-retriction-on-use-of-capital-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-410-group-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-411-surrender-of-relief-between-members-of-groups-and-consortia</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-412-qualification-for-entitlement-to-group-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-413-profits-or-assets-available-for-distribution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-414-meaning-of-the-profit-distribution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-415-meaning-of-the-notional-winding-up</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-416-limited-right-to-profits-or-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-417-diminished-share-of-profits-or-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-418-beneficial-percentage</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-419-the-relevant-accounting-period-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-420-losses-etc-which-may-be-surrendered-by-means-of-group-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-420a-group-relief-relevant-losses-and-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-420b-group-relief-relief-for-certain-losses-on-a-value-basis</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-420c-group-relief-relief-for-certain-losses-of-non-resident-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-421-relation-of-group-relief-to-other-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-422-corresponding-accounting-periods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-423-company-joining-or-leaving-group-or-consortium</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-424-effect-of-arrangements-for-transfer-of-company-to-another-group-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-425-leasing-contracts-effect-on-claims-for-losses-of-company-reconstructions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-426-partnerships-involving-companies-effect-of-arrangements-for-transferring-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-427-information-as-to-arrangements-for-transferring-relief-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-428-exclusion-of-double-allowances-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-429-claims-and-adjustments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-430-meaning-of-close-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-431-certain-companies-with-quoted-shares-not-to-be-close-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-432-meaning-of-associated-company-and-control</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-433-meaning-of-participator-associate-director-and-loan-creditor</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-434-distributions-to-be-taken-into-account-and-meaning-of-distributable-income-investment-income-estate-income-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-435-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-436-certain-expenses-for-participators-and-associates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-436a-certain-settlements-made-by-close-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-437-interest-paid-to-directors-and-directors-associates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-438-loans-to-participators-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-438a-extension-of-section-438-to-loans-by-companies-controlled-by-close-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-439-effect-of-release-etc-of-debt-in-respect-of-loan-under-section-438</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-440-surcharge-on-undistributed-investment-and-estate-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-441-surcharge-on-undistributed-income-of-service-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-442-interpretation-part-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-443-meaning-of-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-444-exclusion-of-mining-and-construction-operations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-445-certain-trading-operations-carried-on-in-shannon-airport</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-446-certain-trading-operations-carried-on-in-custom-house-docks-area</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-447-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-448-relief-from-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-449-credit-for-foreign-tax-not-otherwise-credited</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-450-double-taxation-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-451-treatment-of-income-and-gains-of-certain-trading-operations-carried-on-in-custom-house-docks-area-from-investments-held-outside-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-452-application-of-section-130-to-certain-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-452a-application-of-section-130-of-principal-act-to-certain-non-yearly-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-453-transactions-between-associated-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-454-restriction-of-certain-charges-on-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-455-restriction-of-certain-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-456-restriction-of-group-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-457-application-of-section-448-where-profits-are-charged-to-corporation-tax-at-the-reduced-rate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-458-deductions-allowed-in-ascertaining-taxable-income-and-provisions-relating-to-reductions-in-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-459-general-provisions-relating-to-allowances-deductions-and-reliefs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-460-rate-of-tax-at-which-repayments-are-to-be-made</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-461-basic-personal-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-461a-additional-tax-credit-for-certain-widowed-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-462-one-parent-family-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-462a-additional-allowance-for-widowed-parents-and-other-single-parents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-462b-single-person-child-carer-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-463-widowed-parent-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-464-age-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-465-incapacitated-child-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-466-dependent-relative-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-466a-home-carer-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-467-employed-person-taking-care-of-incapacitated-individual</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-468-blind-persons-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-469-relief-for-health-expenses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-470-relief-for-insurance-against-expenses-of-illness</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-470a-relief-for-premiums-under-qualifying-long-term-care-policies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-470b-age-related-relief-for-health-insurance-premiums</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-471-relief-for-contributions-to-permanent-health-benefit-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-472-employee-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-472a-relief-for-the-long-term-unemployed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-472aa-relief-for-long-term-unemployed-starting-a-business</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-472ab-earned-income-tax-credit-tca-1997-s-472ab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-472b-seafarer-allowance-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-472ba-fisher-tax-credit-tca-1997-s-472ba</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/472bb-sea-going-naval-personnel-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-472c-relief-for-trade-union-subscriptions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-472d-relief-for-key-employees-engaged-in-research-and-development-activities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-473-allowance-for-rent-paid-by-certain-tenants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-473a-relief-for-fees-paid-for-third-level-education-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-473b-rent-tax-credit-tca-1997-s-473b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-473c-mortgage-interest-tax-relief-tca-1997-s-473c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-474-relief-for-fees-paid-to-private-colleges-for-full-time-third-level-education</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-474a-relief-for-fees-paid-to-publicly-funded-colleges-in-the-european-union-for-full-time-third-level-education</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-475-relief-for-fees-paid-for-part-time-third-level-education</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-475a-relief-for-postgraduate-fees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-476-relief-for-fees-paid-for-training-courses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-477-relief-for-service-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-477a-relief-for-energy-efficient-works</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-477b-home-renovation-incentive</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-477c-help-buy-tca-1997-s-477c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-478-relief-for-payments-made-by-certain-persons-in-respect-of-alarm-systems</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-478a-stay-and-spend-tax-credit-tca-1997-s-478a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-479-relief-for-new-shares-purchased-on-issue-by-employees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-480-relief-for-certain-sums-chargeable-under-schedule-e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-480a-relief-on-retirement-for-certain-income-of-certain-sportspersons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-480b-relief-arising-special-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-480c-residential-premises-rental-income-relief-tca-1997-s-480c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-481-relief-for-investment-in-films</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-481a-relief-for-investment-in-digital-games-tca-1997-s-481a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-482-relief-for-expenditure-on-significant-buildings-and-gardens</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-483-relief-for-certain-gifts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-484-relief-for-gifts-for-education-in-the-arts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-485-covid-restrictions-support-scheme-crss-tca-1997-s-485</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-485a-business-resumption-support-scheme-tca-1997-s-485a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-485b-relief-for-gifts-to-the-scientific-and-technological-education-investment-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-485c-interpretation-chapter-2a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-485d-application-chapter-2a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-485e-recalculation-of-taxable-income-for-purposes-of-limiting-reliefs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-485f-carry-forward-of-excess-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-485fa-adaptation-of-provisions-relating-to-taxation-of-married-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-485fb-requirement-to-provide-estimates-and-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-485g-miscellaneous-chapter-2a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-486-corporation-tax-relief-for-gifts-to-first-step</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-486a-corporate-donations-to-eligible-charities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-486b-relief-for-investment-in-renewable-energy-generation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-486c-relief-from-tax-for-certain-start-up-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-487-corporation-tax-credit-for-bank-levy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-487-tax-credit-for-expenditure-on-unscripted-production-tca-1997-s-487</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-488-interpretation-part-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-489-the-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-490-limits-on-the-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-491-qualifying-companies-supplemental</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-492-qualifying-subsidiaries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-493-interpretation-chapter-3-tca-1997-s-493</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-494-qualifying-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/anti-avoidance-eligible-shares-tca-1997-s-495</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/qualifying-investment-company-perspective-tca-1997-s-496</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/limits-on-amounts-a-qualifying-company-can-raisetca-1997-s-497</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/qualifying-investment-investor-perspective-tca-1997-s-498</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/anti-avoidance-qualifying-investment-investor-perspective-tca-1997-s-499</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/qualifying-investors-tca-1997-s-500</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-501-anti-avoidance-qualifying-investors-tca-1997-s-501</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-502-the-relief-chapter-4-tca-1997-s-502</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-503the-relief-start-up-capital-incentive-tca-1997-s-503</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-504-interpretation-chapter-5-tca-1997-s-504</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/specified-individuals-tca-1997-s-505</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/506-anti-avoidance-qualifying-company-sure-tca-1997-s-506</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/the-relief-chapter-5-tca-1997-s-507</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508-carry-forward-of-unused-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/statement-of-qualification-by-qualifying-company-tca-1997-s-508a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508b-statement-qualification-second-stage-relief-qualifying-company-tca-1997-s-508b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508c-statement-qualification-sure-qualifying-company-tca-1997-s-508c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508d-confirmation-compliance-certain-conditions-tca-1997-s-508d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508e-reporting-relief-qualifying-companies-tca-1997-s-508e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508f-claims-relief-qualifying-investors-tca-97-s-508f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508g-claims-relief-specified-individuals-tca-1997-s-508g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508h-authorised-officers-tca-1997-s-508h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508i-designated-investment-funds-tca-1997-s-508i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508ia-qualifying-investment-funds-tca-1997-s-508ia</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508j-relief-investment-designated-investment-funds-tca-1997-s-508j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508k-capital-gains-tax-tca-1997-s-508k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508l-prevention-misuse-tca-1997-s-508l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508m-disposals-shares-tca-1997-s-508m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508n-anti-avoidance-disposals-shares-tca-1997-s508n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508o-anti-avoidance-disposals-qualifying-subsidiary-tca-1997-508o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508p-anti-avoidance-qualifying-investor-receiving-value-company-tca-1997-508p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508q-qualification-section-508p-specified-persons-tca-1997-508q</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508r-value-received-persons-qualifying-investors-tca-1997-508r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508s-failure-commence-relevant-employment-relief-section-508g-tca-1997-s508g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508t-withdrawing-relief-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/assessments-withdrawing-relief-claimed-chapter-4-company-tca-1997-s-508u</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508v-assessments-withdrawing-relief-claimed-chapter-4-investor-ss-508v</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508w-assessments-withdrawing-relief-chapter-5-ss508w</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508x-treatment-statement-qualification-return-ss-508x</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508y-information-ss-508y</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-508z-application-part-ss-508z</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-509-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-510-approved-profit-sharing-schemes-appropriated-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-511-the-period-of-retention-release-date-and-appropriate-percentage</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-511a-shares-acquired-from-an-employee-share-ownership-trust</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-512-disposals-of-scheme-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-513-capital-receipts-in-respect-of-scheme-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-514-company-reconstructions-amalgamations-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-515-excess-or-unauthorised-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-516-assessment-of-trustees-in-respect-of-sums-received</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-517-payments-to-trustees-of-approved-profit-sharing-scheme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-518-costs-of-establishing-profit-sharing-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-519-employee-share-ownership-trusts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-519a-approved-savings-related-share-option-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-519b-costs-of-establishing-savings-related-share-option-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-519c-interests-etc-under-certified-contractual-savings-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-519d-approved-share-option-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-520-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-521-accountable-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-522-obligation-on-authorised-insurers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-523-deduction-of-tax-from-relevant-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-524-identification-of-and-issue-of-documents-to-specified-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-525-returns-and-collection-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-526-credit-for-appropriate-tax-borne</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-527-interim-refunds-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-528-apportionment-of-credits-or-interim-refunds-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529-limitation-on-credits-or-interim-refunds-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529a-partnerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529b-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529c-deduction-of-tax-from-relevant-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529d-identification-of-and-issues-of-documents-to-specified-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529e-returns-by-qualifying-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529f-payment-of-tax-by-qualifying-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529g-assessment-by-revenue-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529h-interest-on-late-payment-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529i-repayment-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529j-obligation-on-specified-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529k-record-keeping-and-inspection-of-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529l-civil-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-529m-miscellaneous</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530a-principal-to-whom-relevant-contracts-tax-applies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530b-notification-of-contract-by-principal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530c-notification-of-relevant-payment-by-principal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530d-deduction-authorisation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530e-rates-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530f-obligation-on-principals-to-deduct-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530g-zero-rate-subcontractor</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530h-standard-rate-subcontractor</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530i-determination-of-rates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530j-register-of-principals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530k-return-by-principal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530l-payment-of-tax-by-principal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530m-late-returns-and-amendments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530n-assessment-by-revenue-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530o-computation-of-subcontractors-profit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530p-treatment-of-deducted-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530q-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530r-partnerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530s-record-keeping</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530t-inspection-of-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530u-civil-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-530v-miscellaneous</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531a-definitions-part-18a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531b-charge-to-income-levy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531c-rate-of-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531d-deduction-and-payment-of-income-levy-on-relevant-emoluments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531e-record-keeping</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531f-power-of-inspection</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531g-estimation-of-income-levy-due-for-income-tax-months-and-for-year</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531h-assessment-collection-payment-and-recovery-of-income-levy-on-aggregate-income-for-the-year-of-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531i-married-couples</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531j-false-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531k-repayments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531l-restriction-on-deduction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531m-application-of-provisions-relating-to-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531n-care-and-management</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531na-cessation-of-charge-to-income-levy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531o-interpretation-part-18b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531p-urban-areas-to-which-parking-levy-applies-and-making-of-orders-by-the-minister</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531q-entitlement-to-use-a-parking-space</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531r-provision-of-parking-space-by-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531s-exemption-for-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531t-charge-to-parking-levy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531u-rate-of-charge-to-parking-levy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531v-deduction-of-levy-by-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531w-no-relief-for-any-payment-in-relation-to-parking-levy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531x-records-and-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531y-payment-collection-and-recovery</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531z-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aa-interpretation-part-18c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ab-charge-to-domicile-levy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ac-credit-for-income-tax-paid</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ad-valuation-procedures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ae-appeals-regarding-value-of-real-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531af-delivery-of-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ag-opinion-of-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ah-making-and-amending-of-assessments-by-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ai-right-of-revenue-commissioners-to-make-enquiries-and-amend-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aj-application-of-provisions-relating-to-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ak-care-and-management</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531al-definitions-part-18d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531am-charge-to-universal-social-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531an-rate-of-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ao-deduction-and-payment-of-universal-social-charge-on-relevant-emoluments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aoa-return-employer-tca-1997-531-aoa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ap-record-keeping</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aq-power-of-inspection</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ar-estimation-of-universal-social-charge-due</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531as-universal-social-charge-payable-by-chargeable-persons-within-the-meaning-of-part-41</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531at-universal-social-charge-payable-by-persons-other-than-chargeable-persons-within-the-meaning-of-part-41</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531au-capital-allowances-and-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aua-universal-social-charge-and-approved-profit-sharing-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531av-married-couples</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aw-repayments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ax-restriction-on-deduction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531ay-recovery-of-unpaid-universal-social-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531az-repayments-of-and-recovery-of-unpaid-income-levy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aaa-application-of-provisions-relating-to-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aab-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aac-care-and-management</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aad-excess-bank-remuneration-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aae-property-relief-surcharge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aaf-delegation-of-functions-and-discharge-of-functions-by-electronic-means</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aag-interpretation-part-18e-tca-1997-s-531aag</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aah-charging-of-defective-concrete-products-levy-tca-1997-s-531aah</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aai-amount-of-defective-concrete-products-levy-tca-1997-s-531aai</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aaj-obligation-to-register-tca-1997-s-531aaj</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aaja-first-supply-of-ready-to-pour-concrete-to-specified-person-tca-1997-s-531aaja</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aajb-repayment-of-defective-concrete-products-levy-tca-1997-s-531aajb</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aak-returns-and-payments-by-chargeable-persons-tca-1997-s-531aak</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aal-assessments-enquiries-and-appeals-tca-1997-s-531aal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aam-interest-on-overdue-defective-concrete-products-levy-tca-1997-s-531aam</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aan-obligation-to-keep-certain-records-tca-1997-s-531aan</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aao-care-and-management-of-defective-concrete-products-levy-tca-1997-s-531aao</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aap-valuation-procedures-tca-1997-s-531aap</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-531aaq-application-of-part-18e-tca-1997-s-531aaq</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-532-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-533-location-of-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-534-disposals-of-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-535-disposals-where-capital-sums-derived-from-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-536-capital-sums-receipt-of-compensation-and-insurance-moneys-not-treated-as-a-disposal-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-537-mortgages-and-charges-not-to-be-treated-as-disposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-538-disposals-where-assets-lost-or-destroyed-or-become-of-negligible-value</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-539-disposals-in-cases-of-hire-purchase-and-similar-transactions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-540-options-and-forfeited-deposits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-540a-disposal-of-certain-emissions-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-541-debts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-541a-treatment-of-debts-on-a-change-in-currency</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-541b-restrictive-covenants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-541c-tax-treatment-of-certain-venture-fund-managers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-542-time-of-disposal-and-acquisition</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-543-transfers-of-value-derived-from-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-544-interpretation-and-general-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-545-chargeable-gains</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-545a-share-disposals-and-central-securities-depositories-tca-1997-s-545a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-546-allowable-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-546a-restrictions-on-allowable-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-547-disposals-and-acquisitions-treated-as-made-at-market-value</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-548-valuation-of-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-549-transactions-between-connected-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-550-assets-disposed-of-in-series-of-transactions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-551-exclusion-from-consideration-for-disposals-of-sums-chargeable-to-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-552-acquisition-enhancement-and-disposal-costs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-553-interest-charged-to-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-554-exclusion-of-expenditure-by-reference-to-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-555-restriction-of-losses-by-reference-to-capital-allowances-and-renewals-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-556-adjustment-of-allowable-expenditure-by-reference-to-consumer-price-index</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-557-part-disposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-558-part-disposals-before-6th-day-of-april-1978</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-559-assets-derived-from-other-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-560-wasting-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-561-wasting-assets-qualifying-for-capital-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-562-contingent-liabilities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-563-consideration-due-after-time-of-disposal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-564-woodlands</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-565-expenditure-reimbursed-out-of-public-money</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-566-leases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-567-nominees-bare-trustees-and-agents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-568-liability-of-trustees-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-569-assets-of-insolvent-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-570-company-in-liquidation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-571-chargeable-gains-accruing-on-disposals-by-liquidators-and-certain-other-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-572-funds-in-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-573-death</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-574-trustees-of-settlement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-575-gifts-in-settlement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-576-person-becoming-absolutely-entitled-to-settled-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-577-termination-of-life-interest-on-death-of-person-entitled</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-577a-relinquishing-of-a-life-interest-by-the-person-entitled</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-578-death-of-annuitant</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-579-non-resident-trusts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-579a-attribution-of-gains-to-beneficiaries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-579b-trustees-ceasing-to-be-resident-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-579c-death-of-trustee-special-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-579d-past-trustees-liability-for-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-579e-trustees-ceasing-to-be-liable-to-irish-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-579f-migrant-settlements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-580-shares-securities-etc-identification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-581-disposals-of-shares-or-securities-within-4-weeks-of-acquisition</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-582-calls-on-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-583-capital-distributions-by-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-584-reorganisation-or-reduction-of-share-capital</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-585-conversion-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-586-company-amalgamations-by-exchange-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-587-company-reconstructions-and-amalgamations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-588-demutualisation-of-assurance-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-589-shares-in-close-company-transferring-assets-at-undervalue</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-590-attribution-to-participators-of-chargeable-gains-accruing-to-non-resident-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-591-relief-for-individuals-on-certain-reinvestment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-591a-dividends-paid-in-connection-with-disposals-of-shares-or-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-592-reduced-rate-of-capital-gains-tax-on-certain-disposals-of-shares-by-individuals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-593-life-assurance-and-deferred-annuities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-594-foreign-life-assurance-and-deferred-annuities-taxation-and-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-595-life-assurance-policy-or-deferred-annuity-contract-entered-into-or-acquired-by-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-596-appropriations-to-and-from-stock-in-trade</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-597-replacement-of-business-and-other-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-597a-entrepreneur-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-597aa-revised-entrepreneur-relief-tca-1997-s-597aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-598-disposals-of-business-or-farm-on-retirement-tca-1997-s-598-retirement-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-598a-relief-on-dissolution-of-farming-partnerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-599-disposals-within-family-of-business-or-farm</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600-transfer-of-business-to-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600a-replacement-of-qualifying-premises</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600b-interpretation-tca-1997-s-600b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600c-qualifying-company-tca-1997-s-600c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600d-qualifying-subsidiary-tca-1997-s-600d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600e-qualifying-investment-company-perspective-tca-1997-s-600e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600f-certificates-of-qualification-tca-1997-s-600f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600g-subscription-for-shares-tca-1997-s-600g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600h-qualifying-investor-tca-1997-s-600h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600i-anti-avoidance-qualifying-investor-tca-1997-s-600i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600j-qualifying-investment-investor-perspective-tca-1997-s-600j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600k-anti-avoidance-qualifying-investment-shares-tca-1997-s-600k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600l-anti-avoidance-qualifying-investment-investor-perspective-tca-1997-s-600l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600m-relief-tca-1997-s-600m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600n-qualifying-partnership-tca-1997-s-600n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600o-interaction-of-relief-with-other-provisions-of-this-act-tca-1997-s-600o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600p-failure-to-comply-with-requirements-of-this-chapter-tca-1997-s-600p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600q-powers-tca-1997-s-600q</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600r-application-of-this-chapter-tca-1997-s-600r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-600s-reporting-of-relief-by-qualifying-companies-tca-1997-s-600s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-601-annual-exempt-amount</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-602-chattel-exemption</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-603-wasting-chattels</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-603a-disposal-of-site-to-child</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-604-disposals-of-principal-private-residence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-604a-relief-for-certain-disposals-of-land-or-buildings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-604b-relief-for-farm-restructuring</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-604c-exemption-of-certain-payment-entitlements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-605-disposals-to-authority-possessing-compulsory-purchase-powers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-606-disposals-of-work-of-art-etc-loaned-for-public-display</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-607-government-and-certain-other-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-608-superannuation-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-609-charities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-610-other-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-610a-exemption-for-proceeds-of-disposal-by-sports-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-611-disposals-to-state-public-bodies-and-charities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-611a-treatment-of-certain-disposals-made-by-the-pharmaceutical-society-of-ireland</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-612-scheme-for-retirement-of-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-613-miscellaneous-exemptions-for-certain-kinds-of-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-613a-supplementary-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-614-capital-distribution-derived-from-chargeable-gain-of-company-recovery-of-tax-from-shareholder</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-615-company-reconstruction-or-amalgamation-transfer-of-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-616-groups-of-companies-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-617-transfers-of-assets-other-than-trading-stock-within-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-617a-transfers-arising-from-certain-mergers-under-companies-act-2014-tca-1997-s-617a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-618-transfers-of-trading-stock-within-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-619-disposals-or-acquisitions-outside-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-620-replacement-of-business-assets-by-members-of-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-620a-deemed-disposal-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-621-depreciatory-transactions-in-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-622-dividend-stripping</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-623-company-ceasing-to-be-member-of-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-623a-transitional-provisions-in-respect-of-section-623</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-624-exemption-from-charge-under-section-623-in-case-of-certain-mergers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-625-shares-in-subsidiary-member-of-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-625a-transitional-provisions-in-respect-of-section-625</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-626-tax-on-company-recoverable-from-other-members-of-group</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-626a-restriction-on-set-offs-of-pre-entry-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-626b-exemption-from-tax-in-the-case-of-gains-on-certain-disposals-of-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-626c-treatment-of-assets-related-to-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/charge-to-exit-tax-tca-1997-s-627</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-628-postponement-of-charge-on-deemed-disposal-under-section-627</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-628a-deferral-of-exit-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-629-tax-on-non-resident-company-recoverable-from-another-member-of-group-or-from-controlling-director</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-629a-company-ceasing-to-be-resident-on-formation-of-se-or-sce</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-629b-transitional-provision-power-serve-notice-former-section-629-not-affected-tca-1997-s-629b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-629c-company-ceasing-resident-formation-se-sce-tca-1997-s-629c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-630-interpretation-part-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-631-transfer-of-assets-generally</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-632-transfer-of-assets-by-company-to-its-parent-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-633-company-reconstruction-or-amalgamation-transfer-of-development-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-633a-formation-of-se-or-sce-by-merger-leaving-assets-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-633b-formation-of-se-or-sce-by-merger-not-leaving-assets-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-633c-treatment-of-securities-on-a-merger</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-633d-mergers-where-a-company-is-dissolved-without-going-into-liquidation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-634-credit-for-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-635-avoidance-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-636-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-637-other-transactions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-638-apportionment-of-amounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-638a-company-mergers-and-divisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-639-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-640-extension-of-charge-under-case-i-of-schedule-d-to-certain-profits-from-dealing-in-or-developing-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-641-computation-under-case-i-of-schedule-d-of-profits-or-gains-from-dealing-in-or-developing-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-642-transfers-of-interests-in-land-between-certain-associated-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-643-tax-to-be-charged-under-case-iv-on-gains-from-certain-disposals-of-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-644-provisions-supplementary-to-section-643</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-644a-relief-from-income-tax-in-respect-of-income-from-dealing-in-residential-development-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-644aa-treatment-of-losses-from-dealing-in-residential-development-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-644ab-treatment-of-profits-or-gains-from-land-rezonings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-644b-relief-from-corporation-tax-in-respect-of-income-from-dealing-in-residential-development-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-644c-relief-from-corporation-tax-for-losses-from-dealing-in-residential-development-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-645-power-to-obtain-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-646-postponement-of-payment-of-income-tax-to-be-permitted-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-647-postponement-of-payment-of-corporation-tax-to-be-permitted-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-648-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-649-companies-chargeable-to-capital-gains-tax-in-respect-of-chargeable-gains-accruing-on-relevant-disposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-649a-relevant-disposals-rate-of-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-649b-windfall-gains-from-rezonings-rate-of-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-650-exclusion-of-certain-disposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-651-restriction-of-indexation-relief-in-relation-to-relevant-disposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-652-non-application-of-reliefs-on-replacement-of-assets-in-case-of-relevant-disposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653-restriction-of-relief-for-losses-etc-in-relation-to-relevant-disposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653a-interpretation-tca-1997-s-653a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653b-criteria-for-inclusion-in-map-tca-1997-s-653b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653c-draft-map-preparation-tca-1997-s-653c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653d-draft-map-submissions-tca-1997-s-653d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653e-draft-map-determinations-on-exclusions-and-date-tca-1997-s-653e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653f-supplemental-map-preparation-tca-1997-s-653f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653g-supplemental-map-submissions-tca-1997-s-653g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653h-supplemental-map-determinations-on-exclusions-and-date-tca-1997-s-653h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653i-zoning-submissions-tca-1997-s-653i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653j-appeal-tca-1997-s-653j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653k-final-map-tca-1997-s-653k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653l-effect-of-appeal-or-judicial-review-tca-1997-s-653l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653m-revision-of-final-maps-tca-1997-s-653m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653n-receipt-of-information-by-revenue-commissioners-tca-1997-s-653n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653o-relevant-site-tca-1997-s-653o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653p-liable-persons-tca-1997-s-653p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653q-charge-to-residential-zoned-land-tax-tca-1997-s-653q</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653r-amount-of-residential-zoned-land-tax-tca-1997-s-653r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653s-obligation-to-register-tca-1997-s-653s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653t-obligation-on-liable-person-to-prepare-and-deliver-return-tca-1997-s-653t</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653u-one-return-in-respect-of-jointly-owned-relevant-site-tca-1997-s-653u</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653v-designated-liable-person-tca-1997-s-653v</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653w-preparation-and-delivery-of-return-by-person-acting-under-authority-tca-1997-s-653w</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653x-assessments-enquiries-and-appeals-tca-1997-s-653x</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653y-interest-on-overdue-tax-tca-1997-s-653y</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653z-transfer-of-relevant-site-tca-1997-s-653z</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653aa-appointment-of-an-expert-tca-1997-s-653aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ab-surcharge-for-undervaluation-of-the-relevant-site-tca-1997-s-653ab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ac-surcharge-for-late-return-of-the-relevant-site-tca-1997-s-653ac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ad-repayment-of-tax-on-site-not-suitable-for-development-tca-1997-s-653ad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ae-deferral-of-tax-on-appeals-under-section-653j-tca-1997-s-653ae</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653af-deferral-of-tax-during-appeals-tca-1997-s-653af</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653afa-deferral-of-tax-during-application-to-retain-unauthorised-development-or-for-substitute-consent-tca-1997-s-653afa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653afb-deferral-of-tax-during-appeals-in-respect-of-applications-to-retain-unauthorised-development-or-for-substitute-consent-tca-1997-s-653afb</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ag-sites-developed-wholly-or-partly-for-purpose-other-than-residential-development-tca-1997-s-653ag</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653aga-deferral-of-residential-zoned-land-tax-in-respect-of-grant-of-planning-permission-tca-1997-s-653aga</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ah-deferral-of-residential-zoned-land-tax-in-certain-circumstances-tca-1997-s-653ah</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653aha-sites-subject-to-a-relevant-contract-tca-1997-s-653aha</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ai-death-tca-1997-s-653ai</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653aj-obligation-to-keep-certain-records-tca-1997-s-653aj</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ak-restriction-of-deduction-tca-1997-s-653ak</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653al-care-and-management-of-residential-zoned-land-tax-tca-1997-s-653al</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653am-where-no-owner-registered-tca-1997-s-653am</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ama-functions-conferred-on-limerick-city-and-county-council-tca-1997-s-653ama</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653an-interpretation-tca-1997-s-653an</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ao-charge-to-vacant-homes-tax-tca-1997-s-653ao</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ap-amount-of-vacant-homes-tax-tca-1997-s-653ap</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653aq-obligation-on-chargeable-person-to-prepare-and-deliver-a-return-tca-1997-s-653aq</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ar-one-return-in-respect-of-jointly-owned-property-tca-1997-s-653ar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653as-designated-chargeable-person-tca-1997-s-653as</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653at-company-returns-tca-1997-s-653at</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653au-preparation-and-delivery-of-return-by-person-acting-under-authority-tca-1997-s-653au</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653av-self-assessment-and-signed-declaration-tca-1997-s-653av</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653aw-electronic-delivery-of-returns-tca-1997-s-653aw</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ax-date-for-delivery-of-returns-tca-1997-s-653ax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ay-date-for-payment-of-vacant-homes-tax-tca-1997-s-653ay</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653az-requirement-to-prepare-and-deliver-return-where-payment-arrangement-in-place-tca-1997-s-653az</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653ba-retention-of-records-tca-1997-s-653ba</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bb-notice-to-provide-records-tca-1997-s-653bb</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bc-exemptions-tca-1997-s-653bc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bd-assessments-enquiries-and-appeals-tca-1997-s-653bd</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653be-interest-on-overdue-tax-tca-1997-s-653bd</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bf-surcharge-for-late-filing-of-vacant-homes-tax-return-tca-1997-s-653bf</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bg-penalties-tca-1997-s-653bg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bh-care-and-management-tca-1997-s-653bh</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bi-power-to-combine-forms-tca-1997-s-653bi</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bj-power-to-require-return-of-property-tca-1997-s-653bj</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bk-revenue-commissioners-may-decide-on-allocation-of-payment-tca-1997-s-653bk</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bl-register-tca-1997-s-653bl</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bm-information-to-be-provided-to-revenue-commissioners-tca-1997-s-653bm</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bn-information-to-be-provided-by-revenue-commissioners-tca-1997-s-653bn</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-653bo-restriction-of-deduction-tca-1997-s-653bo</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-654-interpretation-part-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-654a-trained-farmer-qualifications-tca-1997-s-654a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-655-farming-and-market-gardening-profits-to-be-charged-to-tax-under-schedule-d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-656-farming-trading-stock-of-discontinued-trade</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-657-averaging-of-farm-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-657a-taxation-of-certain-farm-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-657b-restructuring-and-diversification-aid-for-sugar-beet-growers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-658-farming-allowances-for-capital-expenditure-on-construction-of-buildings-and-other-works</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-658a-farming-accelerated-allowances-for-capital-expenditure-on-slurry-storage-tca-1997-s-658a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-659-farming-allowances-for-capital-expenditure-on-the-construction-of-farm-buildings-etc-for-control-of-pollution</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-660-farming-wear-and-tear-allowances-deemed-to-have-been-made-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-661-farming-restriction-of-relief-in-respect-of-certain-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-662-income-tax-restriction-of-relief-for-losses-in-farming-or-market-gardening</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-663-corporation-tax-restriction-of-relief-for-losses-in-farming-or-market-gardening</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-664-relief-for-certain-income-from-leasing-of-farm-land</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-664a-relief-for-increase-in-carbon-tax-on-farm-diesel</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-665-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-666-deduction-for-increase-in-stock-values</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-667-special-provisions-for-qualifying-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-667a-further-provisions-for-qualifying-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-667b-new-arrangements-for-qualifying-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-667c-special-provisions-for-registered-farm-partnerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-667d-succession-farm-partnerships-tca-1997-s-667d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-667e-authorised-officers-tca-1997-s-667e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-667f-appeals-officer-tca-1997-s-667f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-667g-appeals-tca-1997-s-667g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-668-compulsory-disposals-of-livestock</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669-supplementary-provisions-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669a-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669b-annual-allowance-for-capital-expenditure-on-purchase-of-milk-quota</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669c-effect-of-sale-of-quota</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669d-manner-of-making-allowances-and-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669e-application-of-chapter-4-of-part-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669f-commencement-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669g-interpretation-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669h-charging-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669i-provisions-as-to-deductions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669j-credit-for-tax-paid</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669k-miscellaneous-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669l-definitions-tca-1997-s-669l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669m-exemption-for-licence-holder-in-respect-of-certain-crew-payments-tca-1997-s-669m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669n-balancing-charges-on-relevant-vessel-tca-1997-s-669n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-669o-exemption-in-respect-of-the-catch-sum-tca-1997-s-669o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-670-mine-development-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-671-marginal-coal-mine-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-672-interpretation-sections-672-to-683</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-673-allowance-in-respect-of-development-expenditure-and-exploration-expenditure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-674-expenditure-on-abortive-exploration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-675-exploration-expenditure-incurred-by-certain-bodies-corporate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-676-expenditure-incurred-by-person-not-engaged-in-trade-of-mining</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-677-investment-allowance-in-respect-of-exploration-expenditure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-678-allowance-for-machinery-and-plant</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-679-exploration-expenditure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-680-annual-allowance-for-mineral-depletion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-681-allowance-for-mine-rehabilitation-expenditure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-682-marginal-mine-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-683-charge-to-tax-on-sums-received-from-sale-of-scheduled-mineral-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-684-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-685-separation-of-trading-activities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-686-reduction-of-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-687-treatment-of-losses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-688-treatment-of-group-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-689-restriction-of-relief-for-losses-on-certain-disposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-690-interest-and-charges-on-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-691-restriction-of-set-off-of-advance-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-692-development-expenditure-allowances-and-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-693-exploration-expenditure-allowances-and-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-694-exploration-expenditure-incurred-by-certain-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-695-abandonment-expenditure-allowances-and-loss-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696-valuation-of-petroleum-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696a-treatment-of-certain-disposals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696b-interpretation-and-application-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696c-charge-to-profit-resource-rent-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696d-provisions-relating-to-groups-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696e-returns-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696f-collection-and-general-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696g-interpretation-application-chapter-4-tca-1997-s-696g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696h-charge-petroleum-production-tax-tca-1997-s-696h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696i-petroleum-production-tax-corporation-tax-tca-1997-s-696i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696j-provisions-relating-groups-tca-1997-s-696j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696k-returns-tca-1997-s-696k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696l-payment-tax-tca-1997-s-696l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-696m-collection-general-provisions-tca-1997-s-696m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697-renumbered</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697a-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697b-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697c-calculation-of-profits-of-tonnage-tax-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697d-election-for-tonnage-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697e-requirement-that-not-more-than-75-per-cent-of-fleet-tonnage-is-chartered-in</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697f-requirement-not-to-enter-into-tax-avoidance-arrangements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697g-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697h-relevant-shipping-income-distributions-of-overseas-shipping-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697i-relevant-shipping-income-cargo-and-passengers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697j-relevant-shipping-income-foreign-currency-gains</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697k-general-exclusion-of-investment-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697l-tonnage-tax-trade</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697la-transactions-between-associated-persons-and-between-tonnage-tax-trade-and-other-activities-of-same-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697lb-treatment-of-finance-costs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697m-exclusion-of-reliefs-deductions-and-set-offs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697n-chargeable-gains</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697o-capital-allowances-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697p-withdrawal-of-relief-etc-on-company-leaving-tonnage-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697q-ten-year-disqualification-from-re-entry-into-tonnage-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697r-interpretation-tca-1997-s-697r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697s-taxable-profits-for-purposes-of-temporary-solidarity-contribution-tca-1997-s-697s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697t-average-taxable-profits-for-purposes-of-temporary-solidarity-contribution-tca-1997-s-697t</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-697u-deductibility-of-temporary-solidarity-contribution-for-corporation-tax-tca-1997-s-697u</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-698-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-699-deduction-as-expenses-of-certain-sums-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-700-special-computational-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-701-transfer-of-shares-held-by-certain-societies-to-members-of-society</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-702-union-or-amalgamation-of-transfer-of-engagement-between-societies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-703-change-of-status-of-society</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-704-amalgamation-of-trustee-savings-banks</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705-reorganisation-of-trustee-savings-banks-into-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705a-interpretation-and-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705b-conditions-for-notice-under-section-705e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705c-conditions-regarding-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705d-conditions-regarding-an-accounting-period</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705e-notice-to-become-a-real-estate-investment-trust</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705f-duration-of-real-estate-investment-trust</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705g-charge-to-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705h-profit-financing-cost-ratio</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/705ha-profit-calculating-profits-available-for-distribution-tca-1997-s-705ha</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705i-funds-awaiting-reinvestment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/705ia-disposals-and-reinvestments-tca-1997-705ia</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705j-taxation-of-shareholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705k-taxation-of-certain-shareholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705l-transfer-of-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705m-annual-statement-to-revenue</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705n-breach-of-conditions-regarding-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705o-cessation-notice</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705p-effect-of-cessation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-705q-anti-avoidance-provision</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-706-interpretation-and-general-part-26</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-707-management-expenses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-708-acquisition-expenses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-709-companies-carrying-on-life-business</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-710-profits-on-life-business</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-711-chargeable-gains-of-life-business</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-712-distributions-received-from-irish-resident-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-713-investment-income-reserved-for-policyholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-714-life-business-computation-of-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-715-annuity-business-separate-charge-on-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-716-general-annuity-business</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-717-pension-business</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-718-foreign-life-assurance-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-719-deemed-disposal-and-reacquisition-of-certain-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-720-gains-or-losses-arising-by-virtue-of-section-719</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-721-life-policies-carrying-rights-not-in-money</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-722-benefits-from-life-policies-issued-before-6th-april-1974</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-723-special-investment-policies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-724-transfer-of-assets-into-or-out-of-special-investment-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-725-special-investment-policies-breaches-of-conditions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-726-investment-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-727-general-annuity-and-pension-business</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-728-expenses-of-management</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-729-income-tax-foreign-tax-and-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730-tax-credit-in-respect-of-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730a-profits-of-life-business-new-basis</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730b-taxation-of-policyholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730ba-personal-portfolio-life-policy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730c-chargeable-event</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730d-gain-arising-on-a-chargeable-event</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730e-declarations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730f-deduction-of-tax-on-the-happening-of-a-chargeable-event</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730fa-assessment-of-appropriate-tax-where-tax-not-deducted-under-section-730f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730g-returns-and-collection-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730ga-repayment-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730gb-capital-acquisitions-tax-set-off</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730h-interpretation-and-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730i-returns-on-acquisition-of-foreign-life-policy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730j-payment-in-respect-of-foreign-life-policy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-730k-disposal-of-foreign-life-policy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-731-chargeable-gains-accruing-to-unit-trusts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-732-special-arrangements-for-qualifying-unit-trusts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-733-reorganisation-of-units-in-unit-trust-scheme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-734-taxation-of-collective-investment-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-735-certain-unit-trusts-not-to-be-collective-investment-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-736-option-for-non-application-of-section-735</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-737-special-investment-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-738-undertakings-for-collective-investment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739-taxation-of-unit-holders-in-undertakings-for-collective-investment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739a-reorganisation-of-undertakings-for-collective-investment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739b-interpretation-and-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739ba-personal-portfolio-investment-undertaking</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739c-charge-to-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739d-gain-arising-on-a-chargeable-event</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739e-deduction-of-tax-on-the-occurrence-of-a-chargeable-event</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739f-returns-and-collection-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739fa-electronic-account-filling-requirement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739g-taxation-of-unit-holders-in-investment-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739h-investment-undertakings-reconstructions-and-amalgamations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739ha-investment-undertakings-amalgamations-with-offshore-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739i-investment-undertakings-reconstructions-and-amalgamations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739j-investment-limited-partnerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739k-interpretation-tca-1997-s-739k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/739ka-associated-enterprises-tca-1997-739ka</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739l-calculating-iref-taxable-amount-tca-1997-s-739l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739la-profit-financing-cost-ratio-tca-s739la</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/739laa-profit-financing-cost-ratio-from-1-january-2020-tca-s-739laa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739lb-profit-calculating-profits-available-for-distribution-tca-1997-s-739lb</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/739lc-exclusion-for-third-party-debt-tca-1997-s739lc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739m-anti-avoidance-multiple-funds-tca-1997-s-739m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739n-anti-avoidance-profit-stripping-tca-1997-s-739n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739o-tax-arising-iref-taxable-event-tca-1997-s-739o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739p-withholding-tax-arising-iref-taxable-event-tca-1997-s-739p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739q-repayment-iref-withholding-tax-tca-1997-s-739q</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739qa-advance-clearance-procedures-for-indirect-investors-in-respect-of-withholding-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739qb-advance-clearance-procedures-for-direct-investors-in-respect-of-withholding-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739r-returns-payment-collection-iref-withholding-tax-tca-1997-s-739r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739s-statement-given-recipients-making-iref-relevant-payment-tca-1997-s-739s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739t-deduction-consideration-disposal-certain-units-tca-1997-s-739t</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739u-retention-examination-documentation-tca-1997-s-739u</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739v-transfer-iref-business-company-tca-1997-s-739v</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739w-application-chapter-1a-irefs-tca-1997-s-739w</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-739x-application-chapter-tca-1997-s-739x</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-740-interpretation-chapter-2-and-schedules-19-and-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-741-disposals-of-material-interests-in-non-qualifying-offshore-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-742-offshore-funds-operating-equalisation-arrangements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-743-material-interest-in-offshore-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-744-non-qualifying-offshore-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-745-charge-to-income-tax-or-corporation-tax-of-offshore-income-gain</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-746-offshore-income-gains-accruing-to-persons-resident-or-domiciled-abroad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-747-deduction-of-offshore-income-gain-in-determining-capital-gain</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-747a-capital-gains-tax-rate-of-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-747aa-treatment-of-certain-offshore-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-747b-interpretation-and-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-747c-return-on-acquisition-of-material-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-747d-payment-in-respect-of-offshore-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-747e-disposal-of-an-interest-in-offshore-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-747f-reconstructions-and-amalgamations-in-offshore-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-747fa-offshore-funds-amalgamations-with-investment-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-747g-tax-treatment-of-relevant-ucits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-748-interpretation-and-application-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-749-dealers-in-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-750-persons-entitled-to-exemption</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-751-traders-other-than-dealers-in-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-751a-exchange-of-shares-held-as-trading-stock</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-751b-exchange-of-irish-government-bonds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-752-purchases-of-shares-by-financial-concerns-and-persons-exempted-from-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-753-restriction-on-relief-for-losses-by-repayment-of-tax-in-case-of-dividends-paid-out-of-accumulated-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-753a-interpretation-chapter-3-tca-1997-ss-753a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-753b-application-tca-1997-753b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-753c-payment-and-receipt-of-dividends-or-interest-and-manufactured-payments-under-a-stock-borrowing-or-repurchase-agreement-tca-1997-ss753c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-753d-refund-of-dividend-withholding-tax-tca-1997-ss753d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-753e-anti-avoidance-tca-1997-ss-753e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-753f-records-tca-1997-ss-753f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-754-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-755-annual-allowances-for-capital-expenditure-on-purchase-of-patent-rights</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-756-effect-of-lapse-of-patent-rights</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-757-charges-on-capital-sums-received-for-sale-of-patent-rights</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-758-relief-for-expenses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-759-spreading-of-revenue-payments-over-several-years</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-760-capital-sums-effect-of-death-winding-up-and-partnership-changes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-761-manner-of-making-allowances-and-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-762-application-of-chapter-4-of-part-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-763-interpretation-sections-764-and-765</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-764-deduction-for-revenue-expenditure-on-scientific-research</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-765-allowances-for-capital-expenditure-on-scientific-research</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-766-tax-credit-for-research-and-development-expenditure</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-766a-tax-credit-on-expenditure-on-buildings-or-structures-used-for-research-and-development</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-766b-limitation-of-tax-credits-to-be-paid-under-section-766-or-766a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/766c-tax-credit-for-research-and-development-expenditure-for-smaller-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-766d-research-and-development-corporation-tax-credit-expenditure-on-buildings-or-structures-tca-1997-s-766d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-767-payment-to-universities-and-other-approved-bodies-for-research-in-or-teaching-of-approved-subjects</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-768-allowance-for-know-how</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769-relief-for-training-of-local-staff-before-commencement-of-trading</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769a-interpretation-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769b-annual-allowance-for-capital-expenditure-on-purchase-of-capacity-rights</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769c-effect-of-lapse-of-capacity-rights</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769d-manner-of-making-allowances-and-charges</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769e-application-of-chapter-4-of-part-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769f-commencement-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769g-interpretation-general-tca-1997-s-769g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769h-families-products-assets-tca-1997-s-769h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769i-corporation-tax-referable-specified-trade-tca-1997-s-769i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769j-interaction-sections-766-766a-766b-tca-1997-s-769j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769k-adaptation-provisions-relating-relief-relevant-trading-losses-relevant-charges-income-tca-1997-s-769k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769l-documentation-tca-1997-s-769l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769m-anti-avoidance-tca-1997-s-769m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769n-application-part-35a-tca-1997-s-769n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769o-transitional-measures-tca-1997-s-769o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769p-time-limits-tca-1997-s-769p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769q-application-tca-1997-s-769q</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-769r-companies-income-arising-intellectual-property-less-e7500000-tca-1997-s-769r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-770-interpretation-and-supplemental-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-771-meaning-of-retirement-benefits-scheme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-772-conditions-for-approval-of-schemes-and-discretionary-approval</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-772a-approval-of-retirement-benefits-products</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-773-general-medical-services-scheme-of-superannuation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-774-certain-approved-schemes-exemptions-and-reliefs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-775-certain-approved-schemes-provisions-supplementary-to-section-7746</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-776-certain-statutory-schemes-exemptions-and-reliefs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-777-charge-to-income-tax-in-respect-of-certain-relevant-benefits-provided-for-employees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-778-exceptions-to-charge-to-tax-under-section-777</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-779-charge-to-income-tax-of-pensions-under-schedule-e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-779a-transactions-deemed-to-be-pensions-in-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-780-charge-to-income-tax-on-repayment-of-employees-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-781-charge-to-income-tax-commutation-of-entire-pension</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-782-charge-to-tax-repayments-to-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-782a-pre-retirement-access-to-avcs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-783-interpretation-and-general-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-784-retirement-annuities-relief-for-premiums</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-784a-approved-retirement-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-784b-conditions-relating-to-an-approved-retirement-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-784ba-annual-returns-by-qualifying-fund-managers-tca-1997-s-784ba</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-784c-approved-minimum-retirement-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-784d-conditions-relating-to-an-approved-minimum-retirement-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-784e-returns-and-payment-of-tax-by-qualifying-fund-managers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-785-approval-of-contracts-for-dependants-or-for-life-assurance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-786-approval-of-certain-other-contracts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787-nature-and-amount-of-relief-for-qualifying-premiums</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787a-interpretation-and-supplemental</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787b-relevant-earnings-and-net-relevant-earnings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787c-prsas-method-of-granting-relief-for-prsa-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787d-claims-to-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787e-extent-of-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787f-transfers-to-prsas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787g-taxation-of-payments-from-a-prsa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787h-approved-retirement-fund-option</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787i-exemption-of-prsa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787j-allowance-to-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787k-revenue-approval-of-prsa-products</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787l-transfers-to-and-from-prsa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787m-interpretation-and-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787n-qualifying-overseas-pension-plan-relief-for-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787o-interpretation-and-general-chapter-2c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787p-maximum-tax-relieved-pension-fund</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787q-chargeable-excess</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787r-liability-to-tax-and-rate-of-tax-on-the-chargeable-excess</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787ra-credit-for-tax-paid-on-an-excess-lump-sum</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787s-payment-of-tax-due-on-chargeable-excess</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787t-discharge-of-administrator-from-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787ta-encashment-option</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787tb-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787u-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787v-interpretation-tca-1997-s-787v</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787w-relevant-earnings-and-net-relevant-earnings-tca-1997-s-787w</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787x-pepps-method-of-granting-relief-for-pepp-contributions-tca-1997-s-787x</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787y-claims-to-relief-tca-1997-s-787y</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787z-pepp-extent-of-relief-tca-1997-s-787z</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787aa-taxation-of-payments-from-a-pepp-tca-1997-s-787aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787ab-approved-retirement-fund-option-tca-1997-s-787ab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787ac-exemption-of-pepp-tca-1997-s-787ab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787ad-allowance-to-employer-tca-1997-s-787ad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787ae-interpretation-chapter-2e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787af-allowance-to-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787ag-repayments-to-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787ah-exemption-of-ae-provider-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-787ai-taxation-of-payments-from-automatic-enrolment-retirement-savings-system</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-788-capital-element-in-certain-purchased-annuities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-789-supplementary-provisions-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-790-liability-of-certain-pensions-etc-to-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-790a-annual-limit-on-contributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-790aa-taxation-of-lump-sum-payments-in-excess-of-the-lump-sum-limit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-790b-exemption-of-cross-border-scheme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-790c-relief-for-deduction-under-financial-emergency-measures-in-the-public-interest-act-2009</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-790ca-relief-additional-superannuation-contribution-public-service-pay-pensions-act-2017-tca-1997-s-790ca</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-790d-imputed-distribution-from-certain-funds</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-790e-taxation-of-certain-investment-returns-to-relevant-pension-arrangements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-790f-exemption-from-income-tax-of-rental-income-subject-to-registration-with-residential-tenancies-board-tca-1997-s-790f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-791-income-under-revocable-dispositions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-792-income-under-dispositions-for-short-periods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-793-recovery-of-tax-from-trustee-and-payment-to-trustee-of-excess-tax-recoupment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-794-interpretation-and-application-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-795-income-settled-on-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-796-irrevocable-instruments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-797-recovery-of-tax-from-trustee-and-payment-to-trustee-of-excess-tax-recoupment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-798-transfer-of-interest-in-trade-to-children</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-799-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-800-limited-interest-in-residue</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-801-absolute-interest-in-residue</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-802-supplementary-provisions-as-to-absolute-interest-in-residue</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-803-special-provisions-as-to-certain-interests</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-804-adjustments-and-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-805-surcharge-on-certain-income-of-trustees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-806-charge-to-income-tax-on-transfer-of-assets-abroad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-807-deductions-and-reliefs-in-relation-to-income-chargeable-to-income-tax-under-section-806</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-807a-liability-of-non-transferors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-807b-certain-transitional-arrangements-in-relation-to-transfer-of-assets-abroad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-807c-supplementary-provisions-in-relation-to-section-806-apportionment-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-808-power-to-obtain-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-809-saver</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-810-application-of-income-tax-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-811-transactions-to-avoid-liability-to-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-811a-transactions-to-avoid-liability-to-tax-surcharge-interest-and-protective-notification</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-811b-tax-treatment-of-loans-from-employee-benefit-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-811c-transactions-avoid-liability-tax-tca-1997-s-811c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-811d-transactions-avoid-liability-tax-surcharge-interest-protective-notifications-tca-1997-s-811d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-812-taxation-of-income-deemed-to-arise-from-transfers-of-right-to-receive-interest-from-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-813-taxation-of-transactions-associated-with-loans-or-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-814-taxation-of-income-deemed-to-arise-from-transactions-in-certificates-of-deposit-and-assignable-deposits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-815-taxation-of-income-deemed-to-arise-on-certain-sales-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-816-taxation-of-shares-issued-in-place-of-cash-dividends</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817-schemes-to-avoid-liability-to-tax-under-schedule-f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817a-restriction-of-relief-for-payments-of-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817b-treatment-of-interest-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817c-restriction-on-deductibility-of-certain-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817d-interpretation-and-general-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817da-references-specified-description-classes-transaction-purposes-expression-tca-1997-s-817da</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817e-duties-of-promoter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817f-duty-of-person-where-promoter-is-outside-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817g-duty-of-person-where-there-is-no-promoter</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817h-duty-of-person-where-legal-professional-privilege-claimed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817ha-duty-of-person-who-obtains-tax-advantage-tca-1997-s-817ha</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817hb-duty-of-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817i-pre-disclosure-enquiry</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817j-legal-professional-service</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817k-supplemental-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817l-duty-of-marketer-to-disclose</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817m-duty-of-promoter-to-provide-client-list</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817n-supplemental-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817o-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817p-appeal-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817q-regulations-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817r-nomination-of-revenue-officers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817ra-interpretation-chapter-3a-tca-1997-s-817ra</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817rb-application-of-chapter-3a-tca-1996-s-817rb</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817rc-duties-of-intermediary-tca-1997-817rc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817rd-duties-of-relevant-taxpayer-tca-1997-s-817rd</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817re-duties-of-revenue-commissioners-tca-1997-s-817re</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817rea-revenue-powers-tca-1997-s-817rea</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817rf-arrangements-implemented-before-1-july-2020-tca-1997-s-817rf</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817rg-exchange-of-information-tca-1997-s-817rg</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817rh-penalties-tca-1997-s-817rh</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817ri-specified-arrangements-tca-1997-s-817ri</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817s-payment-notices-tca-1997-s-817s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817t-payment-notices-and-scheme-participants-tca-1997-s-817t</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817u-interpretation-tca-1997-s-817u</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817v-payment-of-interest-tca-1997-s-817v</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817w-payment-of-royalties-tca-1997-s-817w</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817x-making-of-distribution-tca-1997-s-817x</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817y-reporting-tca-1997-s-817y</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-817z-scope-of-application-tca-1997-s-817z</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-818-interpretation-part-34</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-819-residence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-820-ordinary-residence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-821-application-of-sections-17-and-181-and-chapter-1-of-part-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-822-split-year-residence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-823-deduction-for-income-earned-outside-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-823a-deduction-for-income-earned-in-certain-foreign-states</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-824-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-825-residence-treatment-of-donors-of-gifts-to-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-825a-reduction-in-income-tax-for-certain-income-earned-outside-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-825b-repayment-of-tax-where-earnings-not-remitted</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-825c-special-assignee-relief-programme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-826-agreements-for-relief-from-double-taxation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-826a-unilateral-relief-from-double-taxation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-826b-repayment-of-tax-in-case-of-ceased-company-double-taxation-relief-tca-1997-s-826b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-827-application-to-corporation-tax-of-arrangements-made-in-relation-to-corporation-profits-tax-under-old-law</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-828-capital-gains-tax-double-taxation-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-829-treatment-for-double-taxation-relief-purposes-of-foreign-tax-incentive-reliefs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-830-relief-to-certain-companies-liable-to-foreign-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-831-implementation-of-council-directive-no-90435eec-concerning-the-common-system-of-taxation-applicable-in-the-case-of-parent-companies-and-subsidiaries-of-different-member-states</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-831a-treatment-of-distributions-to-certain-parent-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-831b-participation-exemption-for-certain-foreign-distributions-tca-1997-s-831b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-833-convention-with-united-states-of-america</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-834-relief-in-respect-of-ships-documented-under-laws-of-united-states-of-america</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835-saver-for-arrangements-made-under-section-362-of-income-tax-act-1967</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835a-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835b-meaning-of-associated</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835c-basic-rules-on-transfer-pricing</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835d-principles-for-constructing-rules-in-accordance-with-oecd-guidelines</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835da-oecd-pillar-one-amount-b-tca-1997-s-835da</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835e-small-or-medium-sized-enterprise</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835ea-small-or-medium-sized-enterprise-tca-1997-s-835ea</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835f-documentation-and-enquiries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835g-elimination-of-double-counting</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835h-capital-allowances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835ha-interaction-with-capital-allowances-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/835hb-interaction-with-provisions-dealing-with-chargeable-gains-tca-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835i-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835j-meaning-control</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835k-accounting-periods-tca-1997-s-835k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835l-application-part-controlled-foreign-company-tca-1997-s-835l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835m-determination-residence</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835n-adjustment-amount-foreign-tax-tca-1997-s-835n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835o-corresponding-chargeable-profits-state-tca-1997-s-835o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835p-corresponding-corporation-tax-state-tca-1997-s-835p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835q-undistributed-income-tca-1997-s-835q</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835r-controlled-foreign-company-charge-tca-1997-s-835r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835s-creditable-tax-tca-1997-s-835s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835t-effective-tax-rate-exemption-tca-1997-s-835t</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835u-low-profit-margin-exemption</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835v-low-accounting-profit-exemption-tca-1997-s-835v</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835w-exempt-period-exemption</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835x-relief-certain-distributions-tca-1997-s-835x</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835y-relief-certain-disposals-shares-securities-controlled-foreign-company-tca-1997-s-835y</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835ya-non-cooperative-jurisdictions-modified-application-of-sections-835t-835u-and-835v-tca-1997-s-835ya</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/interpretation-part-35c-835z</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/associated-enterprises-835aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/worldwide-system-of-taxation-835ab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/application-of-chapter-2-835ac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/double-deduction-mismatch-outcome-835ad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/application-of-chapter-3-835ae</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/disregarded-permanent-establishment-835af</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/permanent-establishment-deduction-without-inclusion-mismatch-outcome-835ag</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/interpretation-chapter-4-835ah</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/application-of-chapter-4-835ai</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/financial-instrument-deduction-without-inclusion-mismatch-outcome-835aj</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/application-of-chapter-5-835ak</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/payment-to-hybrid-entity-deduction-without-inclusion-mismatch-outcome-835al</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/payment-by-hybrid-entity-deduction-without-inclusion-mismatch-outcome-835am</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/application-of-chapter-6-835an</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/withholding-tax-mismatch-outcome-835ao</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/application-of-chapter-7-835ap</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/tax-residency-double-deduction-mismatch-outcome-835aq</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/application-of-chapter-8-835ar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835as-imported-mismatch-outcome-tca-1997-ss-835as</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/application-of-chapter-9-835at</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/structured-arrangements-835au</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835av-carry-forward-tca-1997-835av</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835ava-interpretation-chapter-10a-tca-1997-s-835ava</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835avb-collective-investment-scheme-tca-1997-s-835avb</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835avc-application-chapter-10a-tca-1997-s-835avc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835avd-reverse-hybrid-mismatch-outcome-tca-1997-s-835avd</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/scope-of-application-835aw</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/order-of-application-835ax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835ay-interpretation-part-35d-tca-1997-s-835ay</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835az-relevant-profit-and-loss-tca-1997-s-835az</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aaa-long-term-public-infrastructure-projects-tca-1997-s-835aaa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aab-interpretation-chapter-2-tca-1997-s-835aab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aac-interest-limitation-tca-1997-s-835aac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aad-carry-forward-of-disallowable-amount-tca-1997-s-835aad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aae-carry-forward-of-total-spare-capacity-tca-1997-s-835aae</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aaf-reporting-tca-1997-s-835aaf</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aag-interpretation-chapter-3-tca-1997-s-835aag</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aah-group-ratio-tca-1997-s-835aah</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aai-equity-ratio-tca-1997-s-835aai</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aaj-election-tca-1997-s-835aaj</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aak-interpretation-chapter-4-tca-1997-s-835aak</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aal-application-of-part-to-interest-group-tca-1997-s-835aal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aam-interest-group-reporting-tca-1997-s-835aam</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aan-scope-of-application-tca-1997-s-835aan</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-835aao-order-of-application-tca-1997-s-835aao</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-836-allowances-for-expenses-of-members-of-oireachtas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-837-members-of-the-clergy-and-ministers-of-religion</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-838-special-portfolio-investment-accounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-839-limits-to-special-investments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-840-business-entertainment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-840a-interest-on-loans-to-defray-money-applied-for-certain-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-841-voluntary-health-insurance-board-restriction-of-certain-losses-and-deemed-disposal-of-certain-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-842-replacement-of-harbour-authorities-by-port-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-843-capital-allowances-for-buildings-used-for-third-level-educational-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-843a-capital-allowances-for-buildings-used-for-certain-childcare-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-843b-capital-allowances-for-buildings-used-for-the-purposes-of-providing-childcare-services-or-a-fitness-centre-to-employees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-844-companies-carrying-on-mutual-business-or-not-carrying-on-a-business</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-845-corporation-tax-treatment-of-tax-free-income-of-non-resident-banks-insurance-businesses-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-845a-non-application-of-section-130-in-the-case-of-certain-interest-paid-by-banks</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-845b-set-off-of-surplus-advance-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-845c-treatment-additional-tier-1-instruments-tca-1997-s-845c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-846-tax-free-securities-exclusion-of-interest-on-borrowed-money</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-847-tax-relief-for-certain-branch-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-847a-donations-to-certain-sports-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-847aa-deduction-for-donations-to-national-governing-bodies-tca-1997-s-847aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-847b-tax-treatment-return-value-certain-shares</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-847c-tax-treatment-return-value-certain-shares-shareholders-affected-postal-delays-tca-1997-s-847c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848-designated-charities-repayment-of-tax-in-respect-of-donations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848a-donations-to-approved-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848aa-tax-treatment-return-value-certain-shares-tca-1997-s-848aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848b-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848c-special-savings-incentive-account</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848d-tax-credits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848e-payment-of-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848f-declaration-on-commencement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848g-acquisition-of-qualifying-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848h-termination-of-special-savings-incentive-account</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848i-declaration-on-maturity</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848j-gain-on-maturity</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848k-gain-on-cessation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848l-gain-on-withdrawal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848m-taxation-of-gains</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848n-transfer-of-special-savings-incentive-account</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848o-declaration-on-transfer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848p-monthly-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848q-annual-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848qa-other-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848r-registration-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848s-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848t-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848u-disclosure-of-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848v-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848w-transfer-of-funds-on-maturity-of-ssia</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848x-declaration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848y-entitlement-to-pension-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848z-tax-credits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848aa-payment-of-tax-credits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848ab-monthly-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848aba-withdrawal-of-tax-credits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848ac-other-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848ad-registration-and-audit-of-administrators</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848ae-regulations-part-36b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848af-offences-part-36b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-848ag-retention-of-declarations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-849-taxes-under-care-and-management-of-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-850-appeal-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-851-collector-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-851a-confidentiality-of-taxpayer-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-851b-use-of-and-access-to-taxpayer-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-852-inspectors-of-taxes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-853-governor-and-directors-of-bank-of-ireland</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-854-appointment-of-persons-for-purposes-of-assessment-of-certain-public-offices</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-855-declaration-to-be-made-by-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-856-disqualification-of-commissioners-in-cases-of-personal-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-857-declarations-on-taking-office</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-858-evidence-of-authorisation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-859-anonymity-of-authorised-officers-in-relation-to-certain-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-860-administration-of-oaths</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-861-documents-to-be-in-accordance-with-form-prescribed-by-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-862-exercise-of-powers-etc-of-minister-for-finance-under-tax-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-863-loss-destruction-or-damage-of-assessments-and-other-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-864-making-of-claims-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-864a-electronic-claims</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-865-claims-for-repayment-interest-on-repayments-and-time-limits-for-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-865a-interest-on-repayments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-865b-no-offset-where-repayment-prohibited</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-866-rules-as-to-delivery-of-statements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-867-amendment-of-statutory-forms</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-868-execution-of-warrants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-869-delivery-service-and-evidence-of-notices-and-forms</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-870-effect-of-want-of-form-error-etc-on-assessments-charges-warrants-and-other-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-871-power-to-combine-certain-returns-and-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-872-use-of-information-relating-to-other-taxes-and-duties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-873-proof-that-person-is-a-commissioner-or-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-874-limitation-of-penalties-on-officers-employed-in-execution-of-tax-acts-and-capital-gains-tax-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-874a-prescribing-of-forms-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-875-exemption-of-appraisements-and-valuations-from-stamp-duty</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-876-notice-of-liability-to-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-877-returns-by-persons-chargeable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-878-persons-acting-for-incapacitated-persons-and-non-residents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-879-returns-of-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-880-partnership-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-881-returns-by-married-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-882-particulars-to-be-supplied-by-new-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-883-notice-of-liability-to-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-884-returns-of-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-885-obligation-to-show-tax-reference-number-on-receipts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-886-obligation-to-keep-certain-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-886a-retention-and-inspection-of-records-in-relation-to-claims-by-individuals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-887-use-of-electronic-data-processing</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-888-returns-etc-by-lessors-lessees-and-agents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-889-returns-of-fees-commissions-etc-paid-by-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-890-returns-by-persons-in-receipt-of-income-belonging-to-others</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891-returns-of-interest-paid-or-credited-without-deduction-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891a-returns-of-interest-paid-to-non-residents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891b-returns-of-certain-payments-made</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891c-returns-of-certain-information-by-investment-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891d-returns-of-payment-transactions-by-payment-settlers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891da-returns-of-certain-payment-card-transactions-by-payment-card-providers-tca-1997-s-891da</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891f-returns-certain-information-financial-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891g-implementation-council-directive-2014107eu-9-december-2014-amending-directive-201116eu-regards-mandatory-automatic-exchange-information-field-taxation-tca-1997</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891ga-disclosure-certain-information-purposes-administrative-cooperation-field-taxation-tca-1997-s-891ga</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891h-country-country-reporting-tca-1997-s-891h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891i-implementation-of-article-1-8-of-council-directive-eu-2021-514-of-22-march-2021</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891j-return-of-certain-information-by-reporting-platform-operators-tca-1997-s-891j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-891l-administrative-cooperation-tca-1997-s-891l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-892-returns-by-nominee-holders-of-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-893-returns-by-certain-intermediaries-in-relation-to-ucits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-894-returns-of-certain-information-by-third-parties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-894a-returns-by-third-parties-in-relation-to-personal-reliefs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-895-returns-in-relation-to-foreign-accounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-896-returns-in-relation-to-certain-offshore-products</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-896a-returns-in-relation-to-settlements-and-trustees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-896b-provision-of-information-by-commission-for-taxi-regulation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-896c-provision-information-child-family-agency-tca-1997-s-896c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-897-returns-of-employees-emoluments-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-897a-returns-by-employers-in-relation-to-pension-products</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-897b-returns-of-information-in-respect-of-awards-of-shares-to-directors-and-employees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-897c-returns-by-employers-in-relation-to-reportable-benefits-tca-1997-s-897c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898-returns-of-copies-of-rates-and-production-of-certain-valuations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898a-format-of-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898b-interpretation-chapter-3a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898c-beneficial-owner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898d-paying-agent-and-residual-entity</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898e-interest-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898f-obligations-of-paying-agents-where-contractual-relations-entered-into-before-1-january-2004</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898g-obligations-of-paying-agents-in-other-contractual-relations-entered-into</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898h-returns-of-interest-payments-made-to-or-secured-for-beneficial-owners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898i-returns-of-interest-payments-to-residual-entities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898j-exchange-of-information-between-member-states</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898k-special-arrangements-for-certain-securities</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898l-certificate-for-the-purposes-of-article-13-2-of-the-directive</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898m-credit-for-withholding-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898n-audit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898o-penalty-for-failure-to-make-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898p-arrangements-with-dependent-and-associated-territories-of-member-states</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898q-miscellaneous-and-supplemental</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898r-commencement-chapter-3a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-898s-cessation-tca-1997-s-898s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-899-inspectors-right-to-make-enquiries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-900-power-to-call-for-production-of-books-information-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-901-application-to-high-court-production-of-books-information-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-902-information-to-be-furnished-by-third-party-request-of-an-authorised-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-902a-application-to-high-court-information-from-third-party</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-902b-powers-of-inspection-life-policies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-903-power-of-inspection-paye</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904-power-of-inspection-tax-deduction-from-payments-to-certain-subcontractors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904a-power-of-inspection-returns-and-collection-of-appropriate-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904b-report-to-committee-of-public-accounts-publication-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904c-power-of-inspection-returns-and-collection-of-appropriate-tax-assurance-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904d-power-of-inspection-returns-and-collection-of-appropriate-tax-investment-undertakings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904e-power-of-inspection-claims-by-authorised-insurers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904f-power-of-inspection-claims-by-qualifying-lenders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904g-power-of-inspection-claims-by-qualifying-insurers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904h-power-of-inspection-qualifying-savings-managers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904i-power-of-inspection-returns-and-collection-of-dividend-withholding-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904j-power-of-inspection-tax-deduction-from-payments-in-respect-of-professional-services-by-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-904k-power-of-inspection-notices-of-attachment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-905-inspection-of-documents-and-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-906-authorised-officers-and-garda-siochana</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-906a-information-to-be-furnished-by-financial-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-907-application-to-appeal-commissioners-information-from-financial-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-907a-application-to-appeal-commissioners-information-from-third-party</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-908-application-to-high-court-seeking-order-requiring-information-financial-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-908a-revenue-offence-power-to-obtain-information-from-financial-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-908b-application-to-high-court-seeking-order-requiring-information-associated-institutions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-908c-search-warrants</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-908d-order-to-produce-evidential-material</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-908e-order-to-produce-documents-or-provide-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-908f-privileged-legal-material</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-909-power-to-require-return-of-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-910-power-to-obtain-information-from-minister-of-the-government</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-911-valuation-of-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-912-computer-documents-and-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-912a-information-for-tax-authorities-in-other-territories</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-912b-questioning-of-suspects-in-garda-siochana-custody-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-913-application-of-income-tax-provisions-relating-to-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-914-returns-by-issuing-houses-stockbrokers-auctioneers-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-915-returns-by-nominee-shareholders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-916-returns-by-party-to-a-settlement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917-returns-relating-to-non-resident-companies-and-trusts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917a-return-of-property-transfers-to-non-resident-trustees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917b-return-by-settlor-in-relation-to-non-resident-trustees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917c-return-by-certain-trustees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917d-interpretation-chapter-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917e-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917ea-mandatory-electronic-filing-and-payment-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917f-electronic-transmission-of-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917g-approved-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917h-approved-transmissions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917i-digital-signatures</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917j-acknowledgement-of-electronic-transmissions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917k-hard-copies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917l-exercise-of-powers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917m-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-917n-miscellaneous</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-918-making-of-assessments-under-schedules-c-d-e-and-f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-919-assessments-to-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-920-granting-of-allowances-and-reliefs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-921-aggregation-of-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-922-assessment-in-absence-of-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-923-function-of-certain-assessors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-924-additional-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-925-special-rules-relating-to-assessments-under-schedule-e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-926-estimation-of-certain-amounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-927-rectification-of-excessive-set-off-etc-of-tax-credit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-928-transmission-to-collector-general-of-particulars-of-sums-to-be-collected</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-929-double-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-930-error-or-mistake</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-931-making-of-assessments-and-application-of-income-tax-assessment-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-932-prohibition-on-alteration-of-assessment-except-on-appeal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-934-procedure-on-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-935-power-to-issue-precepts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-936-objection-by-inspector-or-other-officer-to-schedules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-937-confirmation-and-amendment-of-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-938-questions-as-to-assessments-or-schedules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-939-summoning-and-examination-of-witnesses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-940-determination-of-liability-in-cases-of-default</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-941-statement-of-case-for-high-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-942-appeals-to-circuit-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-943-extension-of-section-941</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-944-communication-of-decision-of-appeal-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-944a-publication-of-determinations-of-appeal-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-945-appeals-against-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-946-regulations-with-respect-to-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-947-appeals-against-determination-under-sections-98-to-100</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-948-appeals-against-amount-of-income-tax-deducted-under-schedule-e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949-appeals-against-determinations-of-certain-claims-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949a-interpretation-tca-1997-s-949a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949b-delegation-acts-functions-revenue-commissioners-tca-1997-s-949b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949c-electronic-means-tca-1997-s-949c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949d-persons-acting-authority-tca-1997-s-949d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949e-directions-tca-1997-s-949e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949f-joining-additional-parties-appeal-tca-1997-s-949f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949g-withdrawal-dismissal-appeals-tca-1997-s-949g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949h-flexible-proceedings-tca-1997-s-949h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949i-notice-appeal-tca-1997-s-949i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949j-valid-appeal-references-part-acceptance-appeal-tca-1997-s-949j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949k-notification-appeal-revenue-commissioners-tca-1997-s-949k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949l-objection-revenue-commissioners-tca-1997-s-949l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949m-acceptance-appeal-tca-1997-s-949m</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949n-refusal-accept-appeal-tca-1997-s-949n</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949o-late-appeals-tca-1997-s-949o</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949p-effect-enforcement-action-collection-tax-tca-1997-s-949p</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949q-statement-case-tca-1997-s-949q</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949r-exchange-statement-case-tca-1997-s-949r</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949s-outline-arguments-tca-1997-s-949s</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949t-case-management-conference-tca-1997-s-949t</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949u-adjudication-without-hearing-tca-1997-s-949u</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949v-settlement-appeal-agreement-tca-1997-s-949v</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949w-staying-proceedings-tca-1997-s-949w</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949x-time-place-hearing-tca-1997-s-949x</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949y-public-hearings-tca-1997-s-949y</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949z-exclusion-hearings-tca-1997-s-949z</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949aa-parties-attendance-hearings-tca-1997-s-949aa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ab-parties-representatives-tca-1997-s-949ab</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ac-evidence-tca-1997-s-949ac</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ad-oath-tca-1997-s-949ad</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ae-summoning-examination-witnesses-tca-1997-s-949ae</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949af-oral-determinations-tca-1997-s-949af</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ag-appeal-commissioners-regard-matters-revenue-commissioners-tca-1997-s-949ag</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ah-mode-proceeding-appeal-adjudicated-way-hearing-tca-1997-s-949ah</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ai-incomplete-information-tca-1997-s-949ai</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949aj-determinations-notification-tca-1997-s-949aj</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ak-determinations-relation-assessments-tca-1997-s-949ak</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949al-determinations-relation-assessments-tca-1997-s-949l</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949am-revenue-commissioners-give-effect-determinations-tca-1997-s-949am</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949an-appeals-raising-common-related-issues-tca-1997-s-949an</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ao-publication-determinations-tca-1997-s-949ao</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ap-appealing-determinations-tca-1997-s-949ap</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949aq-case-stated-high-court-tca-1997-s-949aq</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ar-determinations-high-court-tca-1997-s-949ar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949as-appeal-court-appeal-tca-1997-s-949as</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949at-revenue-commissioners-give-effect-decisions-high-court-court-appeal-supreme-court-tca-1997-s-949at</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949au-summoning-examination-witnesses-tca-1997-s-949au</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949av-dismissal-appeal-tca-1997-s-949av</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949aw-appeal-commissioner-vacating-office-prior-to-determination-tca-1997-s-949aw</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-949ax-appeal-commissioner-vacating-office-prior-to-completion-and-signing-of-case-stated-tca-1997-s-949ax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-950-interpretation-part-41</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-951-obligation-to-make-a-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-952-obligation-to-pay-preliminary-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-953-notices-of-preliminary-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-954-making-of-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-955-amendment-of-and-time-limit-for-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-956-inspectors-right-to-make-enquiries-and-amend-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-957-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-958-date-for-payment-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959-miscellaneous-part-41</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959a-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959b-supplemental-interpretation-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959c-making-of-assessments-general-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959d-records-of-assessments-and-generation-of-notices-by-electronic-means</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959e-notice-of-assessment-by-revenue-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959f-double-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959g-transmission-to-collector-general-of-particulars-of-sums-to-be-collected</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959h-amended-assessment-and-notice-of-amended-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959i-obligation-to-make-a-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959j-requirements-for-returns-for-income-tax-and-capital-gains-tax-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959k-requirements-for-returns-for-corporation-tax-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959l-delivery-of-return-by-person-acting-under-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959m-delivery-of-return-by-precedent-partner</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959n-exclusion-from-obligation-to-deliver-a-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959o-failure-to-deliver-a-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959p-expression-of-doubt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959q-miscellaneous-chapter-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959r-inclusion-of-self-assessment-in-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959s-option-for-self-assessment-to-be-made-by-revenue</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959t-self-assessment-by-person-acting-under-authority</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959u-self-assessment-by-revenue-officer-in-relation-to-chargeable-person</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959v-amendment-by-chargeable-person-of-return-and-of-self-assessment-in-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959w-making-of-self-assessment-in-accordance-with-return</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959x-penalty-for-failure-to-make-or-amend-self-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959y-chargeable-persons-and-other-persons-assessment-made-or-amended-by-revenue-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959z-right-of-revenue-officer-to-make-enquiries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959aa-chargeable-persons-time-limit-on-assessment-made-or-amended-by-revenue-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ab-persons-other-than-chargeable-persons-time-limit-on-revenue-assessment-and-amended-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ac-chargeable-persons-revenue-assessment-and-amendment-of-assessments-in-absence-of-return-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ad-chargeable-persons-and-other-persons-revenue-assessment-and-amendment-of-assessments-where-there-is-fraud-or-neglect</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ae-other-revenue-assessments-and-miscellaneous-matters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959af-chargeable-persons-and-other-persons-appeal-in-relation-to-time-limit-on-assessment-made-or-amended-by-revenue-officer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ag-chargeable-persons-no-appeal-against-self-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ah-chargeable-persons-requirements-to-submit-return-and-pay-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ai-chargeable-persons-and-other-persons-no-appeal-against-agreed-amounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959aj-chargeable-persons-and-other-persons-grounds-for-appeal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ak-chargeable-persons-and-other-persons-appeal-against-amended-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959al-persons-other-than-chargeable-persons-other-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959am-interpretation-and-miscellaneous-chapter-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959an-obligation-to-pay-preliminary-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ao-date-for-payment-of-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ap-payment-of-preliminary-tax-by-direct-debit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959aq-date-for-payment-of-capital-gains-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ar-date-for-payment-of-corporation-tax-companies-other-than-with-relevant-accounting-periods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959as-date-for-payment-of-corporation-tax-companies-with-relevant-accounting-periods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959at-date-for-payment-of-corporation-tax-groups</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959au-date-for-payment-of-tax-amended-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959av-date-for-payment-of-tax-determination-of-an-appeal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959aw-mutual-agreement-procedures-tca-1997-s-959w</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-959ax-estimate-of-tax-due-tca-1997-s-959ax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960-date-for-payment-of-income-tax-other-than-under-self-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960a-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960b-discharge-of-collector-generals-functions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960c-tax-to-be-due-and-payable-to-revenue-commissioners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960d-tax-to-be-debt-due-to-minister-for-finance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960e-collection-of-tax-issue-of-demands-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960ea-payment-of-tax-by-relevant-payment-methods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960f-moneys-received-for-capital-acquisitions-tax-and-stamp-duties-and-not-appropriated-to-be-recoverable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960g-duty-of-taxpayer-to-identify-liability-against-which-payment-to-be-set-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960ga-repayment-or-refund-of-payment-made-in-excess-of-liability-to-tax-assessed-by-taxpayer-tca-1997-s-960ga</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960h-offset-between-taxes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960i-recovery-of-tax-by-way-of-civil-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960j-evidential-and-procedural-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960k-judgments-for-recovery-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960l-recovery-by-sheriff-or-county-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960m-taking-by-collector-general-of-proceedings-in-bankruptcy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960n-continuance-of-pending-proceedings-and-evidence-in-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960o-winding-up-of-companies-priority-for-taxes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960p-bankruptcy-priority-for-taxes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960q-recovery-of-amounts-received-by-a-person-following-the-lodgement-of-an-incorrect-account-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960r-power-of-collector-general-to-require-certain-persons-to-provide-return-of-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-960s-security-for-certain-taxes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-961-issue-of-demand-notes-and-receipts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-962-recovery-by-sheriff-or-county-registrar</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-963-power-of-collector-general-and-authorised-officer-to-sue-in-circuit-court-or-district-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-964-continuance-of-pending-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-965-evidence-in-proceedings-in-circuit-court-or-district-court-for-recovery-of-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-966-high-court-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-967-evidence-of-electronic-transmission-of-particulars-of-income-tax-to-be-collected-in-proceedings-for-recovery-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-968-judgments-for-recovery-of-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-969-duration-of-imprisonment-for-non-payment-of-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-970-recovery-of-income-tax-charged-on-profits-not-distrainable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-971-priority-of-income-tax-debts-over-other-debts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-972-duty-of-employer-as-to-income-tax-payable-by-employees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-973-collection-of-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-974-priority-for-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-975-application-of-sections-9642-9808-and-981-for-purposes-of-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-976-collection-of-capital-gains-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-977-recovery-of-capital-gains-tax-from-shareholder</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-978-gifts-recovery-of-capital-gains-tax-from-donee</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-979-time-for-payment-of-capital-gains-tax-assessed-under-sections-9773-or-9782-and-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-980-deduction-from-consideration-on-disposal-of-certain-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-981-payment-by-instalments-where-consideration-due-after-time-of-disposal</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-982-preferential-payment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-983-interpretation-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-984-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-984a-electronic-system</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-984b-liability-for-payment-of-deduction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-985-method-of-collection</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-985a-application-of-section-985-to-certain-perquisites-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-985b-paye-settlement-agreements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-985c-paye-payment-by-intermediary</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-985d-paye-employee-of-non-resident-employer-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-985e-paye-employment-not-wholly-exercised-in-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-985f-paye-mobile-workforce</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-985g-return-by-employer</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-985h-exceptional-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-986-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-986a-payment-made-without-deductions-of-income-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-987-penalties-for-breach-of-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-988-registration-of-certain-persons-as-employers-and-requirement-to-send-certain-notifications</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-988a-register-of-employees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-989-estimation-of-tax-due-for-income-tax-months</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-990-estimation-of-tax-due-for-year</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-990a-generation-of-estimates-by-electronic-photographic-or-other-process</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-991-interest</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-991a-payment-of-tax-by-direct-debit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-991b-covid-19-special-warehousing-and-interest-provisions-tca-1997-s-991b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-992-appeals-against-estimates-under-section-989-or-990</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-993-recovery-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-994-priority-in-bankruptcy-etc-of-certain-amounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-995-priority-in-winding-up-of-certain-amounts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-996-treatment-for-tax-purposes-of-certain-unpaid-remuneration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-997-supplementary-provisions-chapter-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-997a-credit-in-respect-of-tax-deducted-from-emoluments-of-certain-directors</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-998-recovery-of-moneys-due</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-999-taking-by-collector-general-of-proceedings-in-bankruptcy</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1000-priority-in-bankruptcy-winding-up-etc-for-sums-recovered-or-deducted-under-section-531-989-or-990</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1001-liability-to-tax-etc-of-holder-of-fixed-charge-on-book-debts-of-company</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1002-deduction-from-payments-due-to-defaulters-of-amounts-due-in-relation-to-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1003-payment-of-tax-by-means-of-donation-of-heritage-items</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1003a-payment-of-tax-by-means-of-donation-of-heritage-property</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1004-unremittable-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1005-unremittable-gains</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1006-poundage-and-certain-other-fees-due-to-sheriffs-or-county-registrars</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1006a-offset-between-taxes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1006b-appropriation-of-payments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1007-interpretation-part-43</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1008-separate-assessment-of-partners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1008a-medical-practitioners-operating-in-partnership-tca-1997-s-1008a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1009-partnerships-involving-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1009a-taxation-of-certain-foreign-body-corporates-tca-1997-s-1009a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1010-capital-allowances-and-balancing-charges-in-partnership-cases</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1011-provision-as-to-charges-under-section-757</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1012-modification-of-provisions-as-to-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1013-limited-partnerships</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1014-tax-treatment-of-profits-losses-and-capital-gains-arising-from-activities-of-a-european-economic-interest-grouping-eeig</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1015-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1016-assessment-as-single-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1017-assessment-of-husband-in-respect-of-income-of-both-spouses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1018-election-for-assessment-under-section-1017</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1019-assessment-of-wife-in-respect-of-income-of-both-spouses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1020-special-provisions-relating-to-year-of-marriage</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1021-repayment-of-tax-in-case-of-certain-husbands-and-wives</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1022-special-provisions-relating-to-tax-on-wifes-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1023-application-for-separate-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1024-method-of-apportioning-reliefs-and-charging-tax-in-cases-of-separate-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1025-maintenance-in-case-of-separated-spouses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1026-separated-and-divorced-persons-adaptation-of-provisions-relating-to-married-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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-in</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1028-married-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1029-application-of-section-1022-for-purposes-of-capital-gains-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1030-separated-spouses-transfers-of-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031-divorced-persons-transfers-of-assets</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031a-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031b-assessment-as-single-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031c-assessment-of-nominated-civil-partner-in-respect-of-income-of-both-civil-partners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031d-election-for-assessment-under-section-1031c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031e-special-provisions-relating-to-year-of-registration-of-civil-partnership</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031f-repayment-of-tax-in-case-of-certain-civil-partners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031g-special-provisions-relating-to-tax-on-individuals-civil-partners-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031h-application-for-separate-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031i-method-of-apportioning-reliefs-and-charging-tax-in-case-of-separate-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031j-maintenance-of-civil-partners-living-apart</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031k-dissolution-of-annulment-of-civil-partnerships-adaptation-of-provisions-relating-to-civil-partners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031l-interpretation-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031m-civil-partners</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031n-application-of-section-1031g-for-purposes-of-capital-gains-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031o-transfers-of-assets-where-civil-partnership-dissolved</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031p-interpretation-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031q-maintenance-where-relationship-between-cohabitants-ends</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1031r-transfers-of-assets-where-relationship-between-cohabitants-ends</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1032-restrictions-on-certain-reliefs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1033-entitlement-to-tax-credit-in-respect-of-distributions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1034-assessment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1035-profits-from-agencies-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1035a-relieving-provision-to-section-1035</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1036-control-over-residents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1037-charge-on-percentage-of-turnover</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1038-merchanting-profit</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1039-restrictions-on-chargeability</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1040-application-of-sections-1034-to-1039-for-purposes-of-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1041-rents-payable-to-non-residents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1042-charging-and-assessment-of-persons-not-resident-or-ordinarily-resident-modification-of-general-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1043-application-of-sections-1034-and-1035-for-purposes-of-capital-gains-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1044-bodies-of-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1045-trustees-guardians-and-committees</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1046-liability-of-trustees-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1047-liability-of-parents-guardians-executors-and-administrators</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1048-assessment-of-executors-and-administrators</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1049-receivers-appointed-by-court</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1050-protection-for-trustees-agents-and-receivers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1051-application-of-chapter-1-for-purposes-of-capital-gains-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1052-penalties-for-failure-to-make-certain-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1053-penalty-for-fraudulently-or-negligently-making-incorrect-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1054-increased-penalties-in-case-of-body-of-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1055-penalty-for-assisting-in-making-incorrect-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1056-penalty-for-false-statement-made-to-obtain-allowance</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1057-fine-for-obstruction-of-officers-in-execution-of-duties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1058-refusal-to-allow-deduction-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1059-power-to-add-penalties-to-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1060-proceedings-against-executor-or-administrator</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1061-recovery-of-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1062-proceedings-where-penalty-recoverable-cannot-be-definitely-ascertained</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1063-time-limit-for-recovery-of-fines-and-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1064-time-for-certain-summary-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1065-mitigation-and-application-of-fines-and-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1066-false-evidence-punishment-as-for-perjury</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1067-admissibility-of-statements-and-documents-in-criminal-and-tax-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1068-failure-to-act-within-required-time</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1069-evidence-of-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1070-saving-for-criminal-proceedings</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1071-penalties-for-failure-to-make-certain-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1072-penalties-for-fraudulently-or-negligently-making-incorrect-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1073-penalties-for-failure-to-furnish-particulars-required-to-be-supplied-by-new-companies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1074-penalties-for-failure-to-give-notice-of-liability-to-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1075-penalties-for-failure-to-furnish-certain-information-and-for-incorrect-information</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1076-supplementary-provisions-chapter-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1077-penalties-for-failure-to-make-returns-etc-and-for-deliberately-or-carelessly-making-incorrect-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1077a-interpretation-chapter-3a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1077b-penalty-notifications-and-determinations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1077c-recovery-of-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1077d-proceedings-against-executor-administrator-or-estate</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1077e-penalty-for-deliberately-or-carelessly-making-incorrect-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1077f-penalty-for-deliberately-or-carelessly-making-incorrect-returns-or-failing-to-make-certain-returns-etc-tca-1997-s-1077f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1078-revenue-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1078a-concealing-facts-disclosed-by-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1078b-presumptions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1078c-provision-of-information-to-juries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1079-duties-of-relevant-person-in-relation-to-certain-revenue-offences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1080-interest-on-overdue-income-tax-and-corporation-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1080a-interest-on-overdue-tax-supplementary-provision-tca-1997-s-1080a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1080b-covid-19-special-warehousing-and-interest-provisions-income-tax-tca-1997-s-1080b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1080c-covid-19-interest-charge-on-relevant-person-under-section-1080b-tca-1997-s-1080c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1081-effect-on-interest-of-reliefs-given-by-discharge-or-repayment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1082-interest-on-overdue-income-tax-and-corporation-tax-in-cases-of-fraud-or-neglect</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1083-application-of-sections-1080-to-1082-for-capital-gains-tax-purposes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1084-surcharge-for-late-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1085-corporation-tax-late-returns-restriction-of-certain-claims-for-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1086-publication-of-names-of-tax-defaulters</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1086a-publication-of-names-and-details-of-tax-defaulters-tca-1997-s-1086a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1087-charge-and-deduction-of-income-tax-not-charged-or-deducted-before-passing-of-annual-act</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1088-restriction-on-deductions-in-computing-profits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1089-status-of-interest-on-certain-unpaid-taxes-and-duties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1090-income-tax-assessment-to-be-conclusive-of-total-income</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1091-annexation-of-statements-to-interest-warrants-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1092-disclosure-of-certain-information-to-rating-authorities-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1093-disclosure-of-information-to-ombudsman</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1093a-disclosure-of-certain-information-to-minister-for-enterprise-trade-and-employment-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1094-tax-clearance-certificates-in-relation-to-certain-licences</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1095-tax-clearance-certificates-in-relation-to-public-sector-contracts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1096-assessment-of-electricity-supply-board</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1096a-construction-of-references-to-oaths-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1096b-evidence-of-computer-stored-records-in-court-proceedings-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1097-commencement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1098-repeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1099-saving-for-enactments-not-repealed</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1100-consequential-amendments-to-other-enactments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1101-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1102-continuity-and-construction-of-certain-references-to-old-and-new-law</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1103-continuance-of-officers-instruments-and-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/section-1104-short-title-and-construction</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-information-tca-1997-sch-1-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-collection-tca-1997-sch-1-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-tca-1997-sch-1-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-tca-1997-sch-1-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-tca-1997-sch-1-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-tca-1997-sch-1-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-information-tca-1997-sch-1-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-dividends-tca-1997-sch-2-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1a-chargeable-person-tca-1997-sch-2-para-1a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/part-3-public-revenue-dividends-payable-by-public-offices-and-departments-tca-1997-sch-2-part-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-tca-1997-sch-2-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/15-tca-1997-sch-2-para-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/16-tca-1997-sch-2-para-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/17-tca-1997-sch-2-para-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/18-tca-1997-sch-2-para-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/19-tca-1997-sch-2-para-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/20-tca-1997-sch-2-para-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/20a-tca-1997-sch-2-para-20a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/21-tca-1997-sch-2-para-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/22-tca-1997-sch-2-para-22</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/23-tca-1997-sch-2-para-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/24-tca-1997-sch-2-para-24</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/25-tca-1997-sch-2-para-25</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/26-tca-1997-sch-2-para-26</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/27-tca-1997-sch-2-para-27</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/28-tca-1997-sch-2-para-28</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-interpretation-tca-1997-sch-2a-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-currency-of-certain-certificates-tca-1997-sch-2a-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2a-currency-of-certain-declarations-tca-1997-sch-2a-para-2a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-declaration-to-be-made-by-company-resident-in-the-state-tca-1997-sch-2a-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-declaration-to-be-made-by-pension-scheme-tca-1997-sch-2a-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4a-declaration-to-be-made-by-qualifying-fund-manager-or-qualifying-savings-manager-tca-1997-sch-2a-para-4a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-declaration-to-be-made-by-qualifying-employee-share-ownership-trust-tca-1997-sch-2a-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-declaration-to-be-made-by-collective-investment-undertaking-tca-1997-sch-2a-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6a-declaration-to-be-made-by-persons-entitled-to-exemption-from-income-tax-under-schedule-f-tca-1997-sch-2a-para-6a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-declaration-to-be-made-by-charity-tca-1997-sch-2a-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7a-declaration-to-be-made-by-approved-athletic-or-amateur-sports-body-tca-1997-sch-2a-para-7a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7b-declaration-to-be-made-by-designated-stockbroker-operating-special-portfolio-investment-account-tca-1997-sch-2a-para-7b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-declaration-to-be-made-by-qualifying-non-resident-person-not-being-a-company-tca-1997-sch-2a-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-declaration-to-be-made-by-qualifying-non-resident-person-being-a-company-tca-1997-sch-2a-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-declaration-to-be-made-by-a-prsa-administrator-tca-1997-sch-2a-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-declaration-to-be-made-by-exempt-unit-trust-tca-1997-sch-2a-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-declaration-to-be-made-by-a-pepp-provider</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13-declaration-to-be-made-by-an-excluded-person-being-a-non-resident-pension-scheme-under-section172c-2-bd-tca-1997-sch-2a-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-declaration-to-be-made-by-investment-limited-partnership-or-equivalent-partnership-under-section-172c-2-dc-tca-1997-sch-2a-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-interpretation-tca-1997-sch-2b-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-declarations-of-pension-schemes-tca-1997-sch-2b-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-declaration-of-company-carrying-on-life-business-tca-1997-sch-2b-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-declarations-of-investment-undertakings-tca-1997-sch-2b-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4a-declaration-of-investment-limited-partnership-tca-1997-sch-2b-para-4a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-declarations-of-special-investment-scheme-tca-1997-sch-2b-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-declarations-of-unit-trust-tca-1997-sch-2b-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-declaration-of-charity-tca-1997-sch-2b-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-declaration-of-qualifying-management-company-and-specified-company-tca-1997-sch-2b-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-declaration-of-qualifying-fund-manager-or-qualifying-savings-manager-tca-1997-sch-2b-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9a-declaration-of-prsa-administrator-tca-1997-sch-2b-para-9a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9b-declaration-of-credit-union-tca-1997-sch-2b-para-9b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-declarations-of-non-resident-on-acquisition-of-units-tca-1997-sch-2b-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-declaration-of-non-corporate-person-tca-1997-sch-2b-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-declaration-to-collector-general-tca-1997-sch-2b-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13-declaration-of-intermediary-tca-1997-sch-2b-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-certain-resident-entities-declaration-of-intermediary-tca-1997-sch-2b-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/15-declaration-of-pepp-provider-tca-1997-sch-2b-para-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-interpretation-tca-1997-sch-2c-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-declarations-of-pension-schemes-tca-1997-sch-2c-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-declaration-of-prsa-administrator-tca-1997-sch-2c-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-declarations-of-investment-undertakings-tca-1997-sch-2c-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-declaration-of-company-carrying-on-life-business-tca-1997-sch-2c-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-declaration-of-charity-tca-1997-sch-2c-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-declarations-of-credit-unions-tca-1997-sch-2c-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-declarations-of-qualifying-company-tca-1997-sch-2c-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-declaration-of-qualifying-intermediaries-regarding-approved-retirement-funds-or-approved-minimum-retirement-funds-tca-1997-sch-2c-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-declaration-of-prsa-administrators-regarding-prsas-and-vested-prsas-tca-1997-sch-2c-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-declaration-of-qualifying-intermediaries-regarding-certain-specified-persons-in-section-739k1-tca-1997-sch-2c-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-declaration-of-pepp-providers-regarding-pepps-and-vested-pepps-tca-1997-sch-2c-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-definitions-tca-1997-sch-3-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-tca-1997-sch-2-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-tca-1997-sch-3-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-tca-1997-sch-3-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-tca-1997-sch-3-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-tca-1997-sch-3-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-tca-1997-sch-3-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-tca-1997-sch-3-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-tca-1997-sch-3-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9a-tca-1997-sch-3-para-9a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-tca-1997-sch-3-para-10-top-slicing-relief</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-tca-1997-sch-3-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-tca-1997-sch-3-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13-tca-1997-sch-3-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-tca-1997-sch-3-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-4-exemption-of-specified-non-commercial-state-sponsored-bodies-from-certain-tax-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-4a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-5-description-of-custom-house-docks-area</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-6-description-of-temple-bar-area</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-7-description-of-certain-enterprise-areas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-8-description-of-qualifying-resort-areas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-8a-description-of-qualifying-rural-areas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-8b-description-of-qualifying-mid-shannon-areas</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-change-in-ownership-of-company-tca-1997-sch-9-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-tca-1997-sch-9-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-tca-1997-sch-9-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-tca-1997-sch-9-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-groups-of-companies-tca-1997-sch-9-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-provisions-as-to-ownership-tca-1997-sch-9-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-time-of-change-in-ownership-tca-1997-sch-9-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-information-tca-1997-sch-9-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-10-relief-for-investment-in-corporate-trades-subsidiaries</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-tca-1997-sch-11-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-tca-1997-sch-11-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-tca-1997-sch-11-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-tca-1997-sch-11-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-tca-1997-sch-11-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-tca-1997-sch-11-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-tca-1997-sch-11-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-tca-1997-sch-11-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8a-tca-1997-sch-11-para-8a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8b-tca-1997-sch-11-para-8b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-tca-1997-sch-11-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-tca-1997-sch-11-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-tca-1997-sch-11-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11a-tca-1997-sch-11-para-11a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-tca-1997-sch-11-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12a-tca-1997-sch-11-para-12a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13-tca-1997-sch-11-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13a-tca-1997-sch-11-para-13a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13b-tca-1997-sch-11-para-13b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-tca-1997-sch-11-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/15-tca-1997-sch-11-para-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/16-tca-1997-sch-11-para-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/17-tca-1997-sch-11-para-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/18-tca-1997-sch-11-para-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-interpretation-tca-1997-sch-12-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-approval-of-qualifying-trusts-tca-1997-sch-12-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-tca-1997-sch-12-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-tca-1997-sch-12-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-tca-1997-sch-12-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-general-tca-1997-sch-12-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-trustees-tca-1997-sch-12-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7a-tca-1997-sch-12-para-7a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-tca-1997-sch-12-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-tca-1997-sch-12-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-tca-1997-sch-12-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-beneficiaries-tca-1997-sch-12-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11a-tca-1997-sch-12-para-11a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-trustees-functions-tca-1997-sch-12-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13-sums-tca-1997-sch-12-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-securities-tca-1997-sch-12-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/15-tca-1997-sch-12-para-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/16-tca-1997-sch-12-para-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/17-other-features-tca-1997-sch-12-para-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/18-other-features-tca-1997-sch-12-para-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-interpretation-tca-1997-sch-12a-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-approval-of-schemes-tca-1997-sch-12a-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-tca-1997-sch-12a-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-tca-1997-sch-12a-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-tca-1997-sch-12a-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-information-tca-1997-sch-12a-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6a-information-tca-1997-sch-12a-para-6a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-tca-1997-sch-12a-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-eligibility-tca-1997-sch-12a-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-tca-1997-sch-12a-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-conditions-as-to-the-shares-tca-1997-sch-12a-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-tca-1997-sch-12a-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-tca-1997-sch-12a-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13-tca-1997-sch-12a-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-tca-1997-sch-12a-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/15-tca-1997-sch-12a-para-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/16-exchange-provisions-tca-1997-sch-12a-para-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/17-exercise-of-rights-tca-1997-sch-12a-para-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/18-tca-1997-sch-12a-para-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/19-tca-1997-sch-12a-para-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/20-tca-1997-sch-12a-para-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/21-tca-1997-sch-12a-para-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/22-tca-1997-sch-12a-para-22</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/23-tca-1997-sch-12a-para-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/24-tca-1997-sch-12a-para-24</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/25-acquisition-of-shares-tca-1997-sch-12a-para-25</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/26-share-price-tca-1997-sch-12a-para-26</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/27-options-etc-tca-1997-sch-12a-para-27</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-certified-contractual-savings-schemes-tca-1997-sch-12b-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-specifications-by-the-minister-for-finance-tca-1997-sch-12b-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-tca-1997-sch-12b-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-tca-1997-sch-12b-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-information-tca-1997-sch-12b-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-tca-1997-sch-12b-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-12c-approved-share-option-schemes</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-13-accountable-persons-for-purposes-of-chapter-1-of-part-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-interpretation-tca-1997-sch-14-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-leases-of-land-as-wasting-assets-restriction-of-allowable-expenditure-tca-1997-sch-14-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-premiums-for-leases-tca-1997-sch-14-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-payments-during-currency-of-lease-treated-as-premium-tca-1997-sch-14-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-sub-leases-out-of-short-leases-tca-1997-sch-14-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-exclusion-of-premiums-taxed-under-case-v-of-schedule-d-tca-1997-sch-14-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-disallowance-of-premium-treated-as-rent-under-superior-lease-tca-1997-sch-14-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-expenditure-by-lessee-under-terms-of-lease-tca-1997-sch-14-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-duration-of-leases-tca-1997-sch-14-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-leases-of-property-other-than-land-tca-1997-sch-14-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-15-list-of-bodies-for-purposes-of-section-610</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-capital-allowances-tca-1997-sch-16-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-financial-assets-tca-1997-sch-16-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-capital-gains-assets-vested-in-the-successor-company-etc-tca-1997-sch-16-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-capital-gains-shares-and-rights-to-shares-in-successor-company-tca-1997-sch-16-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-interpretation-tca-1997-sch-17-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-capital-allowances-tca-1997-sch-17-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-trading-losses-tca-1997-sch-17-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-financial-assets-tca-1997-sch-17-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-capital-gains-tca-1997-sch-17-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-interpretation-tca-1997-sch-17a-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-transitional-measures-amounts-receivable-and-deductible-tca-1997-sch-17a-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-transitional-arrangements-bad-debts-tca-1997-sch-17a-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-transitional-measures-gains-and-losses-in-financial-instruments-tca-1997-sch-17a-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-time-and-manner-of-payment-tca-1997-sch-18-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-statement-to-be-given-on-making-of-relevant-payment-tca-1997-sch-18-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-application-and-construction-of-schedule-tca-1997-sch-18a-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-calculation-of-pre-entry-loss-by-reference-to-market-value-tca-1997-sch-18a-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-gains-from-which-pre-entry-losses-are-to-be-deductible-tca-1997-sch-18a-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-change-of-a-companys-nature-tca-1997-sch-18a-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-companies-changing-groups-on-certain-transfers-of-shares-etc-tca-1997-sch-18a-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-method-of-making-and-giving-effect-to-an-election-tca-1997-sch-18b-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-when-election-may-be-made-tca-1997-sch-18b-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-when-election-takes-effect-tca-1997-sch-18b-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-period-for-which-election-is-in-force-tca-1997-sch-18b-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-effect-of-election-ceasing-to-be-in-force-tca-1997-sch-18b-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-renewal-election-tca-1997-sch-18b-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-company-temporarily-ceasing-to-operate-qualifying-ships-tca-1997-sch-18b-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-meaning-of-operating-a-ship-tca-1997-sch-18b-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-qualifying-ship-used-as-vessel-of-an-excluded-kind-tca-1997-sch-18b-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-plant-and-machinery-used-wholly-for-tonnage-tax-trade-tca-1997-sch-18b-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-plant-and-machinery-used-partly-for-purposes-of-tonnage-tax-trade-tca-1997-sch-18b-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-plant-and-machinery-new-expenditure-partly-for-tonnage-tax-purposes-tca-1997-sch-18b-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13-plant-and-machinery-change-of-use-of-tonnage-tax-asset-tca-1997-sch-18b-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-plant-and-machinery-change-of-use-of-non-tonnage-tax-asset-tca-1997-sch-18b-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/15-plant-and-machinery-provisions-relating-to-balancing-charges-tca-1997-sch-18b-para-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/16-reduction-in-balancing-charge-by-reference-to-time-in-tonnage-tax-tca-1997-sch-18b-para-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/17-set-off-of-accrued-losses-against-balancing-charge-tca-1997-sch-18b-para-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/18-deferment-of-balancing-charge-on-re-investment-tca-1997-sch-18b-para-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/19-exit-plant-and-machinery-tca-1997-sch-18b-para-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/20-industrial-buildings-tca-1997-sch-18b-para-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/para-21-company-not-to-be-treated-as-member-of-more-than-one-group-tca-1997-sch-18b-para-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/22-arrangements-for-dealing-with-group-matters-tca-1997-sch-18b-para-22</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/23-meaning-of-merger-and-demerger-tca-1997-sch-18b-para-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/24-merger-between-tonnage-tax-groups-or-companies-tca-1997-sch-18b-para-24</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/25-merger-tonnage-tax-groupcompany-and-qualifying-non-tonnage-tax-groupcompany-tca-1997-sch-18b-para-25</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/26-merger-tonnage-tax-group-or-company-and-non-qualifying-group-or-company-tca-1997-sch-18b-para-26</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/27-merger-non-qualifying-group-or-company-and-qualifying-non-tonnage-tax-group-or-companytca-1997-sch-18b-para-27</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/28-demerger-single-company-tca-1997-sch-18b-para-28</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/29-demerger-tonnage-tax-group-tca-1997-sch-18b-para-29</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/30-duty-to-notify-revenue-commissioners-of-group-changes-tca-1997-sch-18b-para-30</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/31-measurement-of-tonnage-of-ship-tca-1997-sch-18b-para-31</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/32-second-or-subsequent-application-of-sections-697p-and-697q-tca-1997-sch-18b-para-32</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/33-appeals-tca-1997-sch-18b-para-33</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/34-delegation-of-powers-and-functions-tca-1997-sch-18b-para-34</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-requirements-as-to-distributions-tca-1997-sch-19-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-funds-operating-equalisation-arrangements-tca-1997-sch-19-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-income-taxable-under-case-iii-of-schedule-d-tca-1997-sch-19-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-commodity-income-tca-1997-sch-19-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-irish-equivalent-profits-tca-1997-sch-19-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-exclusion-of-investments-in-distributing-offshore-funds-tca-1997-sch-19-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-tca-1997-sch-19-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-tca-1997-sch-19-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-tca-1997-sch-19-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-offshore-funds-investing-in-trading-companies-tca-1997-sch-19-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-offshore-funds-with-wholly-owned-subsidiaries-tca-1997-sch-19-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-offshore-funds-with-interests-in-dealing-and-management-companies-tca-1997-sch-19-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13-disregarding-of-certain-investments-forming-less-than-5-per-cent-of-a-fund-tca-1997-sch-19-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-power-of-revenue-commissioners-to-disregard-certain-breaches-of-conditions-tca-1997-sch-19-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/15-application-for-certification-tca-1997-sch-19-para-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/16-appeals-tca-1997-sch-19-para-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/17-assessment-effect-of-non-certification-tca-1997-sch-19-para-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/18-tca-1997-sch-19-para-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/19-information-as-to-decisions-on-certification-etc-tca-1997-sch-19-para-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/20-tca-1997-sch-19-para-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-material-disposal-tca-1997-sch-20-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-calculation-of-unindexed-gain-tca-1997-sch-20-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-tca-1997-sch-20-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-gains-since-the-6th-day-of-april-1990-tca-1997-sch-20-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-the-offshore-income-gain-tca-1997-sch-20-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-tca-1997-sch-20-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-tca-1997-sch-20-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-tca-1997-sch-20-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-tca-1997-sch-21-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-tca-1997-sch-21-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-tca-1997-sch-21-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-tca-1997-sch-21-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-tca-1997-sch-22-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-tca-1997-sch-22-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-tca-1997-sch-22-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-tca-1997-sch-22-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-tca-1997-sch-22-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-tca-1997-sch-22-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-application-for-approval-of-a-scheme-tca-1997-sch-23-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-information-about-payments-under-approved-schemes-tca-1997-sch-23-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2a-tca-1997-sch-23-para-2a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2b-information-to-be-provided-in-electronic-format-tca-1997-sch-23-para-2b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2c-information-to-be-provided-in-respect-of-pre-retirement-access-to-additional-voluntary-contributions-tca-1997-sch-23-para-2c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-information-about-schemes-other-than-approved-schemes-or-statutory-schemes-tca-1997-sch-23-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-responsibility-of-administrator-of-a-scheme-tca-1997-sch-23-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-regulations-tca-1997-sch-23-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-tca-1997-sch-23-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-tca-1997-sch-23-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-tca-1997-sch-23-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-tca-1997-sch-23-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-23a-specified-occupations-and-professions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-calculation-of-the-uncrystallised-pension-rights-of-an-individual-on-the-specified-date-tca-1997-sch-23b-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-occurrence-of-benefit-crystallisation-event-tca-1997-sch-23b-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-calculation-of-amount-crystallised-by-a-benefit-crystallisation-event-tca-1997-sch-23b-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-meaning-of-previously-used-amount-tca-1997-sch-23b-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-information-to-be-provided-in-respect-of-preretirement-access-to-additional-voluntary-prsa-contributions-tca-1997-sch-23c-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-tca-1997-sch-23c-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-interpretation-tca-1997-sch-24-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-general-tca-1997-sch-24-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-requirements-as-to-residence-tca-1997-sch-24-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-limit-on-total-credit-corporation-tax-tca-1997-sch-24-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-limit-on-total-credit-income-tax-tca-1997-sch-24-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5a-limit-on-total-credit-universal-social-charge-tca-1997-sch-24-para-5a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-foreign-tax-credit-does-not-give-rise-to-a-refund-tca-1997-sch-24-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-effect-on-computation-of-income-of-allowance-of-credit-tca-1997-sch-24-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7a-effect-on-computation-of-income-of-allowance-of-credit-against-universal-social-charge-tca-1997-sch-24-para-7a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-special-provisions-as-to-dividends-tca-1997-sch-24-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-different-classes-of-dividends-tca-1997-sch-24-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9a-unilateral-relief-tca-1997-sch-24-para-9a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9b-dividends-paid-between-related-companies-relief-for-irish-and-third-country-taxes-tca-1997-sch-24-para-9b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9c-credit-for-tax-suffered-by-irish-branch-of-foreign-company-tca-1997-sch-24-para-9c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9d-prevention-of-excessive-foreign-tax-credit-tca-1997-sch-24-para-9d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9da-unilateral-relief-branch-profits-tca-1997-sch-24-para-9da</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9db-unilateral-relief-royalty-income-tca-1997-sch-24-para-9db</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9dc-unilateral-relief-leasing-income-tca-1997-sch-24-para-9dc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9e-treatment-of-unrelieved-foreign-tax-tca-1997-sch-24-para-9e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9f-credit-for-unrelieved-foreign-tax-against-interest-from-associate-companies-tca-1997-sch-24-para-9f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9fa-credit-for-tax-suffered-by-foreign-branch-against-corporation-tax-payable-tca-1997-sch-24-para-9fa</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9fb-unilateral-relief-capital-gains-tca-1997-sch-24-para-9fb</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9g-dividends-paid-by-companies-that-are-taxed-as-a-group-under-the-law-of-a-territory-outside-the-state-tca-1997-sch-24-para-9g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9h-dividends-paid-out-of-transferred-profits-tca-1997-sch-24-para-9h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9i-dividends-additional-credit-tca-1997-sch-24-para-9i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-election-not-to-take-credit-tca-1997-sch-24-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-assessment-tca-1997-sch-24-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-time-limit-for-claim-tca-1997-sch-24-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13-time-limit-for-assessment-tca-1997-sch-24-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-income-levy-tca-1997-sch-24-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/part-1-arrangements-in-relation-to-affording-relief-from-double-taxation-in-respect-of-the-taxes-referred-to-in-section-8261-made-by-the-government-and-specified-in-orders-made-by-the-government-tca-1997-sch-24a-part-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/part-2-arrangements-pursuant-to-section-8261a-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/part-3-arrangements-pursuant-to-section-8261b-in-relation-to-exchange-of-information-relating-to-tax-and-in-relation-to-other-matters-relating-to-tax-tca-1997-sch-24a-part-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/part-4-orders-pursuant-to-section-8261c-in-relation-to-the-recovery-of-tax-and-in-relation-to-other-matters-relating-to-tax-tca-1997-sch-24a-part-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/part-5-orders-pursuant-to-section-8261e-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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-ta</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-effect-of-earlier-no-gainno-loss-transfer-tca-1997-sch-25a-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-effect-of-deemed-disposal-and-reacquisition-tca-1997-sch-25a-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-effect-of-repurchase-agreement-tca-1997-sch-25a-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-effect-of-stock-lending-arrangements-tca-1997-sch-25a-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-effect-in-relation-to-investee-company-of-earlier-company-reconstruction-etc-tca-1997-sch-25a-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-negligible-value-tca-1997-sch-25a-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-degrouping-time-when-deemed-sale-and-reacquisition-treated-as-taking-place-tca-1997-sch-25a-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-appropriations-to-trading-stock-tca-1997-sch-25a-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-25b-list-of-specified-reliefs-and-method-of-determining-amount-of-specified-relief-used-in-a-tax-year</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-interpretation-tca-1997-sch-26-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-capital-allowances-tca-1997-sch-26-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-capital-gains-tca-1997-sch-26-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/part-1-list-of-approved-bodies-for-the-purposes-of-section-848-tca-1997-sch-26a-part-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/part-2-approval-of-a-body-for-education-in-the-arts-tca-1997-sch-26a-part-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/part-3-approval-of-body-as-eligible-charity-tca-1997-sch-26a-part-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-27-forms-of-declarations-to-be-made-by-certain-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-28-statements-lists-and-declarations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-29-provisions-referred-to-in-sections-1052-1054-and-1077e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-30-repeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-31-consequential-amendments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/1-stock-of-local-authorities-tca-1997-sch-32-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/2-income-tax-exemption-from-tax-of-income-from-certain-scholarships-tca-1997-sch-32-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/3-corporation-tax-exemption-from-tax-of-profits-of-custom-house-docks-development-authority-tca-1997-sch-32-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/4-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/5-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/6-distributions-out-of-certain-income-of-manufacturing-companies-provisions-relating-to-relief-for-certain-corporation-profits-tax-losses-tca-1997-sch-32-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/7-approved-share-option-schemes-tca-1997-sch-32-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/8-interest-on-certain-loans-relief-from-corporation-tax-tca-1997-sch-32-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/9-allowance-for-certain-capital-expenditure-on-construction-of-multi-storey-car-parks-tca-1997-sch-32-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/10-allowance-for-certain-capital-expenditure-on-roads-bridges-etc-tca-1997-sch-32-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/11-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/12-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/13-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/14-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/15-loss-relief-etc-tca-1997-sch-32-para-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/16-relief-in-respect-of-unrelieved-losses-and-capital-allowances-carried-forward-from-the-year-1975-76-tca-1997-sch-32</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/17-relief-in-respect-of-losses-or-deficiencies-within-case-iv-or-v-of-schedule-d-tca-1997-sch-32-para-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/18-relief-in-respect-of-corporation-profits-tax-losses-tca-1997-sch-32-para-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/19-capital-gains-tax-losses-accruing-before-6th-april-1976-tca-1997-sch-32-para-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/20-income-tax-relief-for-expenditure-on-certain-buildings-in-certain-areas-tca-1997-sch-32-para-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/21-income-tax-relief-for-income-accumulated-under-trusts-tca-1997-sch-32-para-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/22-relief-for-investment-in-films-in-respect-of-certain-sums-tca-1997-sch-32-para-22</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/23-farming-application-of-section-658-in-relation-to-expenditure-incurred-before-27th-january-1994-tca-1997-sch-32-para-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/24-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/25-disposals-in-the-year-1993-94-of-units-in-certain-unit-trusts-tca-1997-sch-32-para-25</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/26-application-of-section-774-6-in-certain-circumstances-tca-1997-sch-32-para-26</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/27-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</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/28-construction-of-certain-references-to-ministers-of-the-government-tca-1997-sch-32-para-28</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/29-construction-of-certain-references-to-government-departments-tca-1997-sch-32-para-29</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/30-construction-of-reference-to-secretary-general-of-department-of-finance-tca-1997-sch-32-para-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/31-construction-of-certain-references-to-educational-institutions-tca-1997-sch-32-para-31</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-33-specific-anti-avoidance-provisions-purposes-part-33</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-34-specified-arrangements-referred-to-in-section-817ri</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-35-qualifying-equipment-referred-to-in-section-285d-tca-1997-sch-35</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/part-2-tca-1997-sch-35a-part-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/taxes-consolidation-act-1997/schedule-36-types-and-standards-of-concrete-product-for-the-purposes-of-part-18e-tca-1997-sch-36</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-1-short-title-vatcca</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-2-interpretation-general</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-3-charge-of-value-added-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-4-definitions-part-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-5-persons-who-are-or-who-may-become-accountable-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-6-persons-not-accountable-persons-unless-they-so-elect</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-7-treatment-of-persons-as-not-accountable</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-8-cancellation-of-election</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-9-intra-community-acquisitions-and-accountable-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-10-certain-supplies-of-goods-supplier-not-established-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-11-other-provisions-in-relation-to-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-12-services-received-from-abroad-and-accountable-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-13-certain-supplies-of-services-supplier-not-established-in-the-state</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-14-the-state-and-public-bodies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-15-vat-groups</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-16-reverse-charge-for-certain-supplies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-17-other-provisions-in-relation-to-services</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-18-distortion-of-competition-deemed-taxable-supplies-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-19-meaning-of-supply-of-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-20-transfers-etc-deemed-not-to-be-supplies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-21-supplies-made-free-of-charge</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-22-special-rules-in-relation-to-supplies-of-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-23-supply-following-intra-community-acquisition</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/23a-call-off-stock-arrangements</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-24-intra-community-acquisitions-of-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-25-meaning-of-supply-of-services</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-26-transfer-of-intangible-business-assets-deemed-not-to-be-supply-of-services</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-27-self-supply-of-services</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-28-special-rules-in-relation-to-supplies-of-services</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-29-general-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-30-goods-supplied-to-non-registered-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-31-gas-and-electricity-supplies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-32-intra-community-acquisitions-of-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/32a-chain-transactions-vatca2010s32a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-33-application-and-interpretation-of-section-34</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-34-general-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-35-use-and-enjoyment-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-35a-place-of-supply-for-certain-taxable-persons-making-supplies-of-intra-community-distance-sales-of-goods-and-supplies-of-telecommunication-services-radio-or-television-broadcasting-services-or-electronically-supplied-services-vatca-2010-s-35a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-36-definitions-chapter-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-37-general-rules-on-taxable-amount</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-38-determination-that-open-market-value-applies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-39-general-provisions-on-consideration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-40-special-consideration-rule-triangulation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-41-two-thirds-rule</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-42-taxable-amount-for-certain-supplies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-43-vouchers-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-43a-vouchers-multi-purpose-and-single-purpose-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-44-non-business-use-of-immovable-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-45-adjustment-and-recovery-of-consideration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-46-rates-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-47-composite-and-multiple-supplies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-48-works-of-art-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-49-contract-work</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-50-provisions-in-relation-to-certain-supplies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-51-determinations-on-rates-and-exemptions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-52-general-rule-on-exempted-activity</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-53-imports-general-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-53a-postponed-accounting-vatca-2010-s-53a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-54-remission-or-repayment-of-tax-on-certain-imported-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-55-goods-in-transit-miscellaneous-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-56-zero-rating-scheme-for-qualifying-businesses</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-57-remission-of-tax-on-goods-exported-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-58-retail-export-scheme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-59-deduction-for-tax-borne-or-paid</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-60-general-limits-on-deductibility</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-61-apportionment-for-dual-use-inputs</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-62-reduction-of-tax-deductible-in-relation-to-qualifying-vehicles</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-62a-adjustment-of-tax-deductible-in-relation-to-unpaid-consideration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-63-interpretation-and-application</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-64-capital-goods-scheme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-65-registration</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-66-issue-of-invoices-and-other-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-67-amendments-to-invoices</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-68-flat-rate-farmer-invoices-and-other-documents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-69-invoices-or-credit-notes-errors-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-70-time-limits-for-issuing-invoices-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-71-self-billing-and-outsourcing</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-72-storage-of-invoices</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-73-requests-for-particulars-in-respect-of-repayment-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-74-tax-due-on-supplies</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-75-tax-due-on-intra-community-acquisitions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-76-returns-and-remittances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-77-authorisations-in-relation-to-filing-dates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-77a-adjustments-returns-vatca-2010-s-77a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-78-electronic-remittances-and-returns</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-79-special-provisions-in-relation-to-payment-dates</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-80-tax-due-on-moneys-received-basis</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-81-letter-of-expression-of-doubt</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-82-statement-of-intra-community-supplies-of-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-83-statement-of-intra-community-supplies-of-taxable-services</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-84-duty-to-keep-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-85-supplementary-provisions-on-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-85a-interpretation</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-85b-meaning-of-cross-border-payment-vatca-2010-s-85b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-85c-requirement-to-keep-records-vatca-2010-s-85c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-85d-record-keeping-requirements-vatca-2010-s-85d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-85e-retention-of-records-by-payment-service-providers-vatca-2010-s-85e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-85f-reporting-requirements-of-payment-service-providers-vatca-2010-s-85f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-85g-manner-of-reporting-vatca-2010-s-85g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-85h-retention-and-transmission-of-information-by-revenue-commissioners-vatca-2010-s-85h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-86-special-provisions-for-tax-invoiced-by-flat-rate-farmers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-86a-restriction-flat-rate-addition-vatca-2010-s-86a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-87-margin-scheme-taxable-dealers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-88-margin-scheme-travel-agents</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-89-margin-scheme-auctioneers</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-90-investment-gold</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91-electronic-services-scheme</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91a-definitions-vatca-2010-s-91a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91b-non-union-scheme-state-member-state-identification-vatca-2010-s-91b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91c-non-union-scheme-state-member-state-consumption-vatca-2010-s-91c</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91d-union-scheme-state-member-state-identification-vatca-2010-s-91d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91e-union-scheme-state-member-state-consumption-vatca-2010-s-91e</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91f-regulations-special-schemes-telecommunications-services-broadcasting-services-electronically-supplied-services-vatca-2010-s-91f</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91g-electronic-interfaces-facilitating-distance-sales-of-goods-vatca-2010-s-91g</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91h-special-arrangements-for-value-added-tax-on-import-vatca-2010-s-91h</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91i-import-scheme-interpretation-and-general-provisions-vatca-2010-s-91i</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91j-import-scheme-where-the-state-is-member-state-of-identification-vatca-2010-s-91j</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-91k-import-scheme-where-the-state-is-member-state-of-consumption-vatca-2010-s-91k</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-92-suspension-arrangements-for-alcohol-products</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-92a-deposit-return-scheme-vatca-2010-s-92a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-92b-definitions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-92c-special-scheme-for-small-enterprises-where-the-state-is-the-member-state-of-establishment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-92d-special-scheme-for-small-enterprises-not-established-in-the-state-where-the-state-is-the-member-state-of-exemption</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-93-supply-of-immovable-goods-old-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-94-supplies-of-immovable-goods-new-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-95-transitional-measures-for-supplies-of-immovable-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-96-waiver-of-exemption-under-old-rules</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-97-option-to-tax-letting-of-immovable-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-98-valuation-of-an-interest-in-immovable-goods</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-99-general-provisions-on-refund-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-100-unjust-enrichment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-101-intra-community-refunds-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-102-refunds-to-taxable-persons-established-outside-the-community</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-103-ministerial-refund-orders</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-104-repayments-in-specific-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-105-interest-on-refunds-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-106-care-and-management-of-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-107-officer-responsible-in-case-of-body-of-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-108-inspection-and-removal-of-records</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-108a-notice-of-requirement-to-furnish-certain-information-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-108b-notice-of-requirement-to-issue-a-document</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-108c-joint-and-several-liability-for-tax</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-108d-cancellation-registration-number-special-provisions-notification-publication-vatca-2010-s-108d</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-109-security-to-be-given-by-certain-taxable-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-109a-tax-representative-vatca-2010-s-109a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-110-estimation-of-tax-due</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-111-assessment-of-tax-due</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-112-generation-of-electronic-etc-estimates-and-assessments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-113-time-limits</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-114-interest-payable-by-accountable-persons</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-114a-interest-payable-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-114b-covid-19-special-warehousing-and-interest-provisions-vatca-2010-s-114b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-115-penalties-generally</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-116-penalty-for-deliberately-or-carelessly-making-incorrect-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-116a-penalty-for-deliberately-or-carelessly-making-incorrect-returns-etc-vatca-2010-s-116a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-117-penalty-for-assisting-in-making-incorrect-returns-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-118-mitigation-and-application-of-penalties</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-119-appeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-120-regulations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-121-definition-of-repealed-enactment</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-122-repeal-of-value-added-tax-act-1972-etc</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-123-consequential-amendments-and-repeals-and-revocations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-124-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/section-125-commencement</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/para-1-postal-services-vatca-2010-sch-1-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/2-medical-and-related-services-vatca-2010-sch-1-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/3-certain-independent-groups-non-profit-making-organisations-and-other-bodies-vatca-2010-sch-1-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/4-children-and-education-vatca-2010-sch-1-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/5-other-exemptions-vatca-2010-sch-1-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/6-financial-services-vatca-2010-sch-1-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/7-agency-services-vatca-2010-sch-1-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/8-insurance-and-reinsurance-services-vatca-2010-sch-1-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/9-supply-of-investment-gold-vatca-2010-sch-1-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/10-gambling-and-lotteries-vatca-2010-sch-1-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/11-letting-of-immovable-goods-vatca-2010-sch-1-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/12-other-supplies-of-goods-vatca-2010-sch-1-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/13-gas-and-electricity-services-vatca-2010-sch-1-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/14-exemptions-by-derogation-in-accordance-with-article-371-of-the-vat-directive-vatca-2010-sch-1-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/15-imports-by-certain-international-bodies-vatca-2010-sch-1-para-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/1-intra-community-transactions-vatca-2010-sch-2-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/2-imports-vatca-2010-sch-2-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/3-exports-vatca-2010-sch-2-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/4-services-relating-to-vessels-and-aircraft-vatca-2010-sch-2-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/5-certain-transactions-treated-as-exports-vatca-2010-sch-2-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/6-services-by-intermediaries-vatca-2010-sch-2-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/7-international-trade-etc-vatca-2010-sch-2-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/8-food-and-drink-vatca-2010-sch-2-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/9-certain-printed-matter-vatca-2010-sch-2-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/9a-electronically-supplied-newspapers-vatca-2010-sch-2-para-9a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/10-childrens-clothing-and-footwear-vatca-2010-sch-2-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/11-medicine-medical-equipment-and-appliances-vatca-2010-sch-2-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/12-fertilisers-feeding-stuffs-certain-seeds-etc-vatca-2010-sch-2-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/13-other-zero-rated-goods-and-services-vatca-2010-sch-2-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/14-solar-panels-vatca-2010-sch-2-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/1-definitions-schedule-3-vatca-2010-sch-3-para-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/2-other-interpretative-provisions-vatca-2010-sch-3-para-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/3-food-and-drink-for-human-consumption-vatca-2010-sch-3-para-3</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/3a-food-supplements-vatca-2010-sch-3-para-3a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/4-live-animals-animal-feeding-stuffs-vatca-2010-sch-3-para-4</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/5-pharmaceutical-products-vatca-2010-sch-3-para-5</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/5a-menstrual-products-vatca-2010-sch-3-para-5a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/6-certain-safety-equipment-vatca-2010-sch-3-para-6</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/7-books-newspapers-and-other-printed-matter-vatca-2010-sch-3-para-7</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/7a-electronic-publications-vatca-2010-sch-3-para-7a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/8-shows-exhibitions-cultural-facilities-etc-vatca-2010-sch-3-para-8</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/9-private-dwellings-vatca-2010-sch-3-para-9</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/9a-housing-as-part-of-a-social-policy-vatca-2010-sch-3-para-9a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/9b-supply-and-construction-of-housing-as-part-of-a-social-policy-vatca-2010-sch-3-para-9b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/10-agricultural-goods-and-services-vatca-2010-sch-3-para-10</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/11-hotel-holiday-accommodation-vatca-2010-sch-3-para-11</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/12-sporting-facilities-vatca-2010-sch-3-para-12</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/12a-heat-pumps</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/13-other-services-vatca-2010-sch-3-para-13</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/13a-district-heating-vatca-2010-sch-3-para-13a</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/13b-horses-and-greyhounds-vatca-2010-sch-3-para-13b</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/14-housing-vatca-2010-sch-3-para-14</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/15-non-residential-immovable-goods-vatca-2010-sch-3-para-15</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/16-concrete-works-vatca-2010-sch-3-para-16</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/17-energy-products-and-supplies-vatca-2010-sch-3-para-17</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/18-photographic-and-related-supplies-vatca-2010-sch-3-para-18</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/19-hiring-for-short-periods-vatca-2010-sch-3-para-19</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/20-certain-repair-and-related-services-vatca-2010-sch-3-para-20</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/21-miscellaneous-services-vatca-2010-sch-3-para-21</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/22-plants-and-bulbs-etc-vatca-2010-sch-3-para-22</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/23-works-of-art-vatca-2010-sch-3-para-23</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/24-antiques-vatca-2010-sch-3-para-24</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/25-literary-manuscripts-vatca-2010-sch-3-para-25</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/part-1-annex-vii-and-article-2952-of-the-vat-directive</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/part-2-annex-viii-of-the-vat-directive</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/schedule-5-works-of-art-collectors-items-and-antiques-chargeable-at-the-rate-specified-in-section-461c-in-the-circumstances-specified-in-section-48</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/schedule-6-activities-listed-in-annex-1-of-the-vat-directive</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/part-1-consequential-amendments-to-acts</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/part-2-consequential-amendments-to-statutory-instruments</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/part-1-repeals</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/part-2-revocations</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/schedule-9-part-1</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/schedule-9-part-2</loc></url>
  <url><loc>https://www.taxworld.ie/legislation/value-added-tax-consolidation-act-2010/schedule-9-part-3-vatca-2010-sch-9-part-3</loc></url>
</urlset>