Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 400 — Company reconstructions without change of ownership.
- Section 401 — Change in ownership of company: disallowance of trading losses.
- Section 402 — Foreign currency: tax treatment of capital allowances and trading losses of a company.
- Section 403 — Restriction on use of capital allowances for certain leased assets.
- Section 404 — Restriction on use of capital allowances for certain leased machinery or plant.
- Section 405 — Restriction on use of capital allowances on holiday cottages.
- Section 406 — Restriction on use of capital allowances on fixtures and fittings for furnished residential accommodation.
- Section 407 — Restriction on use of losses and capital allowances for qualifying shipping trade.
- Section 408 — Restriction on tax incentives on property investment.
- Section 409 — Capital allowances: room ownership schemes.
- Section 409A — Income tax: restriction on use of capital allowances on certain industrial buildings and other premises.
- Section 409B — Income tax: restriction on use of capital allowances on certain hotels, etc.
- Section 409C — Income tax: restriction on use of losses on approved buildings.
- Section 409D — Restriction of reliefs where individual is not actively participating in certain trades.
- Section 409E — Income tax: ringfence on use of certain capital allowances on certain industrial buildings and other premises.
- Section 409F — Interpretation and general (Chapter 4A).
- Section 409G — Termination of capital allowances.
- Section 409H — [Restriction on use of capital allowances.] [section repealed]