Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 320 — Other interpretation (Part 9).
- Section 321 — Provisions of general application in relation to the making of allowances and charges.
- Section 322 — Interpretation (Chapter 1).
- Section 323 — Capital allowances in relation to construction of certain commercial premises.
- Section 324 — Double rent allowance in respect of rent paid for certain business premises.
- Section 325 — [Rented residential accommodation: deduction for certain expenditure on construction.] [section repealed]
- Section 326 — [Rented residential accommodation: deduction for certain expenditure on conversion.] [section repealed]
- Section 327 — [Rented residential accommodation: deduction for certain expenditure on refurbishment.] [section repealed]
- Section 328 — [Residential accommodation: allowance to owner-occupiers in respect of certain expenditure on construction or refurbishment.] [section repealed]
- Section 329 — [Provisions supplementary to sections 325 to 328.] [section repealed]