Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 20 — Schedule F.
- Section 21 — The charge to corporation tax and exclusion of income tax and capital gains tax.
- Section 21A — Higher rate of corporation tax.
- Section 21B — Tax treatment of certain dividends.
- Section 22 — [Reduced rate of corporation tax for certain income.] [section repealed]
- Section 22A — [Reduction of corporation tax liability in respect of certain trading income.] [section deleted]
- Section 23 — Application of section 13 for purposes of corporation tax.
- Section 23A — Company residence.
- Section 23B — Residence of SE or SCE.
- Section 24 — Companies resident in the State: income tax on payments made or received.
- Section 25 — Companies not resident in the State.
- Section 26 — General scheme of corporation tax.
- Section 27 — Basis of, and periods for, assessment.
- Section 28 — Taxation of capital gains and rate of charge.
- Section 29 — Persons chargeable.
- Section 29A — Temporary non-residents.