Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 270 — Meaning of “expenditure on construction of building or structure”.
- Section 271 — Industrial building allowances.
- Section 272 — Writing-down allowances.
- Section 273 — Acceleration of writing-down allowances in respect of certain expenditure on certain industrial buildings or structures.
- Section 274 — Balancing allowances and balancing charges.
- Section 275 — Restriction of balancing allowances on sale of industrial building or structure.
- Section 276 — Application of sections 272 and 274 in relation to capital expenditure on refurbishment.
- Section 277 — Writing off of expenditure and meaning of “residue of expenditure”.
- Section 278 — Manner of making allowances and charges.
- Section 279 — Purchases of certain buildings or structures.