Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 380 — Provisions supplementary to sections 374 to 379.
- Section 380A — [Interpretation (Part 11A).] [section repealed]
- Section 380B — [Rented residential accommodation: deduction for certain expenditure on construction.] [section repealed]
- Section 380C — [Rented residential accommodation: deduction for certain expenditure on conversion.] [section repealed]
- Section 380D — [Rented residential accommodation: deduction for certain expenditure on refurbishment.] [section repealed]
- Section 380E — [Provisions supplementary to sections 380B to 380D.] [section repealed]
- Section 380F — [Provision against double relief.] [section repealed]
- Section 380G — [Interpretation (Part 11B).] [section repealed]
- Section 380H — [Rented residential accommodation: deduction for certain expenditure on refurbishment.] [section repealed]
- Section 380I — [Provisions supplementary to section 380H.] [section repealed]
- Section 380J — [Provision against double relief.] [section repealed]
- Section 380K — Interpretation and general (Part 11C).
- Section 380L
— Emissions-based limits for certain cars.
- Section 380M
— Limit on deductions, etc. for hiring cars.
- Section 380N — Cars: provisions as to hire-purchase, etc.
- Section 380O — Cars: provisions where hirer becomes owner.
- Section 380P — Provisions supplementary to sections 380L to 380O.
- Section 380Q — Interpretation (Part 11D).
- Section 380R — Relocation allowance.
- Section 380S — Additional allowance for relocation expenditure.
- Section 380T — Allowance for machinery or plant.
- Section 380U — Allowances in respect of certain buildings.
- Section 380V — Improvement.
- Section 380W — Supplementary provisions.
- Section 380X — Restrictions on relief — non-application of relief in certain cases.
- Section 381 — Right to repayment of tax by reference to losses.
- Section 381A — Restriction of loss relief in certain cases.
- Section 381B — Restriction of loss relief — passive trades
- Section 381C — Restriction of loss relief — anti-avoidance
- Section 382 — Right to carry forward losses to future years.
- Section 383 — Relief under Case IV for losses.
- Section 384 — Relief under Case V for losses.
- Section 385 — Terminal loss.
- Section 386 — Determination of terminal loss.
- Section 387 — Calculation of amount of profits or gains for purposes of terminal loss.
- Section 388 — Meaning of “permanently discontinued” for purposes of terminal loss.
- Section 389 — Determination of claim for terminal loss.