Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 280 — Temporary disuse of building or structure.
- Section 281 — Special provisions in regard to leases.
- Section 282 — Supplementary provisions (Chapter 1).
- Section 283 — Initial allowances.
- Section 284 — Wear and tear allowances.
- Section 285 — Acceleration of wear and tear allowances.
- Section 285A — Acceleration of wear and tear allowances for certain energy efficient equipment.
- Section 285B — Acceleration of wear and tear allowances for childcare and fitness centre equipment
- Section 285C — “Acceleration of wear and tear allowances for gas vehicles and refuelling equipment
- Section 286 — Increased wear and tear allowances for taxis and cars for short-term hire.
- Section 286A — Wear and tear allowances for licences for public hire vehicles.
- Section 287 — Wear and tear allowances deemed to have been made in certain cases.
- Section 288 — Balancing allowances and balancing charges.
- Section 289 — Calculation of balancing allowances and balancing charges in certain cases.