Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 520 — Interpretation (Chapter 1).
- Section 521 — Accountable persons.
- Section 522 — Obligation on authorised insurers.
- Section 523 — Deduction of tax from relevant payments.
- Section 524 — Identification of, and issue of documents to, specified persons.
- Section 525 — Returns and collection of appropriate tax.
- Section 526 — Credit for appropriate tax borne.
- Section 527 — Interim refunds of appropriate tax.
- Section 528 — Apportionment of credits or interim refunds of appropriate tax.
- Section 529 — Limitation on credits or interim refunds of appropriate tax.
- Section 529A — Partnerships.
- Section 529B — Interpretation (Chapter 1A).
- Section 529C — Deduction of tax from relevant payments.
- Section 529D — Identification of, and issue of documents to, specified persons.
- Section 529E — Returns by qualifying company.
- Section 529F — Payment of tax by qualifying company.
- Section 529G — Assessment by Revenue officer.
- Section 529H — Interest on late payment of appropriate tax.
- Section 529I — Repayment of appropriate tax.
- Section 529J — Obligation on specified person
- Section 529K — Record keeping and inspection of records.
- Section 529L — Civil penalties.
- Section 529M — Miscellaneous.