Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 110
— Securitisation.
- Section 111 — Allowance to owner of let mineral rights for expenses of management of minerals.
- Section 112 — Basis of assessment, persons chargeable and extent of charge.
- Section 112A — Taxation of certain perquisites.
- Section 112AA — Taxation of certain perquisites: employees of authorised insurers and tied health insurance agents
- Section 112B — Granting of vouchers
- Section 113 — Making of deductions.
- Section 114 — General rule as to deductions.
- Section 115 — Fixed deduction for certain classes of persons.
- Section 116 — Interpretation (Chapter 3).
- Section 117 — Expenses allowances.
- Section 118 — Benefits in kind: general charging provision.
- Section 118A — Costs and expenses in respect of personal security assets and services.
- Section 118B — Revenue approved salary sacrifice agreements.
- Section 119 — Valuation of benefits in kind.