Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 310 — Allowances in respect of certain contributions to capital expenditure of local authorities.
- Section 311 — Apportionment of consideration and exchanges and surrenders of leasehold interests.
- Section 312 — Special provisions as to certain sales.
- Section 313 — Effect, in certain cases, of succession to trade, etc.
- Section 314 — Procedure on apportionment.
- Section 315 — Property used for purposes of “exempted trading operations”.
- Section 316 — Interpretation of certain references to expenditure and time when expenditure is incurred.
- Section 317 — Treatment of grants.
- Section 318 — Meaning of “sale, insurance, salvage or compensation moneys”.
- Section 319 — Adjustment of allowances by reference to value-added tax.