Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 410 — Group payments.
- Section 411 — Surrender of relief between members of groups and consortia.
- Section 412 — Qualification for entitlement to group relief.
- Section 413 — Profits or assets available for distribution.
- Section 414 — Meaning of “the profit distribution”.
- Section 415 — Meaning of “the notional winding up”.
- Section 416 — Limited right to profits or assets.
- Section 417 — Diminished share of profits or assets.
- Section 418 — Beneficial percentage.
- Section 419 — The relevant accounting period, etc.