Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 100 — Charge on sale of land with right to reconveyance.
- Section 100A — Appeals against determinations under sections 98 to 100.
- Section 101 — Relief for amount not received.
- Section 102 — Deduction by reference to premium, etc. paid in computation of profits for purposes of Schedule D, Cases I and II.
- Section 103 — Deduction by reference to premiums, etc. paid in computation of profits for purposes of this Chapter.
- Section 104 — Taxation of certain rents and other payments.
- Section 105 — Taxation of rents: restriction in respect of certain rent and interest.
- Section 106 — Tax treatment of receipts and outgoings on sale of premises.
- Section 106A — Transfer of rent.
- Section 107 — Apportionment of profits.
- Section 108 — Statement of profits.
- Section 109 — Payments in respect of redundancy.