Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 290 — Option in case of replacement.
- Section 291 — Computer software.
- Section 291A — Intangible assets.
- Section 292 — Meaning of “amount still unallowed”.
- Section 293 — Application to partnerships.
- Section 294 — Machinery or plant used partly for non-trading purposes.
- Section 295 — Option in case of succession under will or intestacy.
- Section 296 — Balancing allowances and balancing charges: wear and tear allowances deemed to have been made in certain cases.
- Section 297 — Subsidies towards wear and tear.
- Section 298 — Allowances to lessors.
- Section 299 — Allowances to lessees.