Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 130
— Matters to be treated as distributions.
- Section 131 — Bonus issues following repayment of share capital.
- Section 132 — Matters to be treated or not treated as repayments of share capital.
- Section 133 — Limitation on meaning of “distribution” — general.
- Section 134 — Limitation on meaning of “distribution” in relation to certain payments made in respect of “foreign source” finance.
- Section 135 — Distributions: supplemental.
- Section 136 — [Tax credit for certain recipients of distributions.] [section repealed]
- Section 137 — Disallowance of reliefs in respect of bonus issues.
- Section 138 — Treatment of dividends on certain preference shares.
- Section 139 — [Dividends and other distributions at gross rate or of gross amount.] [section repealed]