Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 510 — Approved profit sharing schemes: appropriated shares.
- Section 511 — The period of retention, release date and appropriate percentage.
- Section 511A — Shares acquired from an employee share ownership trust.
- Section 512 — Disposals of scheme shares.
- Section 513 — Capital receipts in respect of scheme shares.
- Section 514 — Company reconstructions, amalgamations, etc.
- Section 515 — Excess or unauthorised shares.
- Section 516 — Assessment of trustees in respect of sums received.
- Section 517 — Payments to trustees of approved profit sharing scheme.
- Section 518 — Costs of establishing profit sharing schemes.
- Section 519 — Employee share ownership trusts.
- Section 519A — Approved savings-related share option schemes.
- Section 519B — Costs of establishing savings-related share option schemes.
- Section 519C — Interest, etc. under certified contractual savings schemes.
- Section 519D — Approved share option schemes.