Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 70 — Case III: basis of assessment.
- Section 71 — Foreign securities and possessions.
- Section 72 — Charge to tax on sums applied outside the State in repaying certain loans.
- Section 73 — Income from certain possessions in Great Britain or Northern Ireland.
- Section 74 — Case IV: basis of assessment.
- Section 75 — Case V: basis of assessment.
- Section 76 — Computation of income: application of income tax principles.
- Section 76A — Computation of profits or gains of a company – accounting standards.
- Section 76B — Treatment of unrealised gains and losses in certain cases.
- Section 76C — Use of different accounting policies within a group of companies.
- Section 76D — Computation of income from finance leases.
- Section 77 — Miscellaneous special rules for computation of income.
- Section 78 — Computation of companies’ chargeable gains.
- Section 79 — Foreign currency: computation of income and chargeable gains.
- Section 79A — Matching of relevant foreign currency assets with foreign currency liabilities.
- Section 79B — Matching of foreign currency assets with certain foreign currency share capital.
- Section 79C — Exclusion of foreign currency as asset of certain companies.