Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 300 — Manner of making allowances and charges.
- Section 301 — Application to professions, employments and offices.
- Section 302 — Interpretation (Chapter 3).
- Section 303 — Allowances for expenditure on dredging.
- Section 304 — Income tax: allowances and charges in taxing a trade, etc.
- Section 305 — Income tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax.
- Section 306 — Meaning of basis period.
- Section 307 — Corporation tax: allowances and charges in taxing a trade.
- Section 308 — Corporation tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax.
- Section 308A — Assets transferred in course of scheme of reconstruction or amalgamation.
- Section 309 — Companies not resident in the State.