Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 240 — Provisions as to tax under section 239.
- Section 241 — Income tax on payments by non-resident companies.
- Section 242 — Annual payments for non-taxable consideration.
- Section 242A — Tax treatment of certain royalties.
- Section 243 — Allowance of charges on income.
- Section 243A — Restriction of relevant charges on income.
- Section 243B — Relief for certain charges on income on a value basis.
- Section 244 — Relief for interest paid on certain home loans.
- Section 244A — Application of section 244 (relief for interest paid on certain home loans) of Principal Act.
- Section 245 — Relief for certain bridging loans.
- Section 246 — Interest payments by companies and to non-residents.
- Section 246A — Interest in respect of wholesale debt instruments.
- Section 247 — Relief to companies on loans applied in acquiring interest in other companies.
- Section 248 — Relief to individuals on loans applied in acquiring interest in companies.
- Section 248A — Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships.
- Section 249 — Rules relating to recovery of capital and replacement loans.