Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 1 — Interpretation of this Act.
- Section 2 — Interpretation of Tax Acts.
- Section 3 — Interpretation of Income Tax Acts.
- Section 4 — Interpretation of Corporation Tax Acts.
- Section 5 — Interpretation of Capital Gains Tax Acts.
- Section 6 — Construction of references to child in Tax Acts and Capital Gains Tax Acts.
- Section 7 — Application to certain taxing statutes of Age of Majority Act, 1985.
- Section 8 — Construction of certain taxing statutes in accordance with Status of Children Act, 1987.
- Section 9 — Subsidiaries.