Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 250 — Extension of relief under section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies.
- Section 250A — Restriction of relief to individuals in respect of loans applied in acquiring interest in companies.
- Section 251 — Restriction of relief to individuals on loans applied in acquiring shares in companies where a claim for “BES relief” or “film relief” is made in respect of amount subscribed for shares.
- Section 252 — Restriction of relief to individuals on loans applied in acquiring interest in companies which become quoted companies.
- Section 253 — Relief to individuals on loans applied in acquiring interest in partnerships.
- Section 254 — Interest on borrowings to replace capital withdrawn in certain circumstances from a business.
- Section 255 — Arrangements for payment of interest less tax or of fixed net amount.
- Section 256 — Interpretation (Chapter 4).
- Section 257 — Deduction of tax from relevant interest.
- Section 258 — Returns and collection of appropriate tax.
- Section 259 — Alternative amount on account of appropriate tax.