Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 530 — Interpretation (Chapter 2).
- Section 530A — Principal to whom relevant contracts tax applies.
- Section 530B — Notification of contract by principal.
- Section 530C — Notification of relevant payment by principal.
- Section 530D — Deduction authorisation.
- Section 530E — Rates of tax.
- Section 530F — Obligation on principals to deduct tax.
- Section 530G — Zero rate subcontractor.
- Section 530H — Standard rate subcontractor.
- Section 530I — Determination of rates.
- Section 530J — Register of principals.
- Section 530K — Return by principal.
- Section 530L — Payment of tax by principal.
- Section 530M — Late returns and amendments.
- Section 530N — Assessment by Revenue officer.
- Section 530O — Computation of subcontractor’s profit.
- Section 530P — Treatment of deducted tax.
- Section 530Q — Interest.
- Section 530R — Partnerships.
- Section 530S — Record keeping.
- Section 530T — Inspection of records.
- Section 530U — Civil penalties.
- Section 530V — Miscellaneous.
- Section 531 — Payments to subcontractors in certain industries.
- Section 531A — Definitions (Part 18A).
- Section 531B — Charge to income levy.
- Section 531C — Rate of charge.
- Section 531D — Deduction and payment of income levy on relevant emoluments.
- Section 531E — Record keeping.
- Section 531F — Power of inspection.
- Section 531G — Estimation of income levy due for income tax months and for year.
- Section 531H — Assessment, collection, payment and recovery of income levy on aggregate income for the year of assessment.
- Section 531I — Married couples.
- Section 531J — False statements.
- Section 531K — Repayments.
- Section 531L — Restriction on deduction.
- Section 531M — Application of provisions relating to income tax.
- Section 531N — Care and management.
- Section 531NA — Cessation of charge to income levy.
- Section 531O — Interpretation (Part 18B).
- Section 531P — Urban areas to which parking levy applies and making of orders by the Minister.
- Section 531Q — Entitlement to use a parking space.
- Section 531R — Provision of parking space by employer.
- Section 531S — Exemption for certain persons.
- Section 531T — Charge to parking levy.
- Section 531U — Rate of charge to parking levy.
- Section 531V — Deduction of levy by employer.
- Section 531W — No relief for any payment in relation to parking levy.
- Section 531X — Records and regulations.
- Section 531Y — Payment, collection and recovery.
- Section 531Z — Penalties.
- Section 531AA — Interpretation (Part 18C).
- Section 531AB — Charge to domicile levy.
- Section 531AC — Credit for income tax paid.
- Section 531AD — Valuation procedures.
- Section 531AE — Appeals regarding value of real property.
- Section 531AF — Delivery of returns.
- Section 531AG — Opinion of Revenue Commissioners.
- Section 531AH — Making and amending of assessments by Revenue Commissioners.
- Section 531AI — Right of Revenue Commissioners to make enquiries and amend assessments.
- Section 531AJ — Application of provisions relating to income tax.
- Section 531AK — Care and management.
- Section 531AL — Definitions (Part 18D).
- Section 531AM — Charge to universal social charge.
- Section 531AN
— Rate of charge.
- Section 531AO — Deduction and payment of universal social charge on relevant emoluments.
- Section 531AOA — Return by employer
- Section 531AP — [Record keeping.] [section deleted]
- Section 531AQ — [Power of inspection.] [section deleted]
- Section 531AR — Estimation of universal social charge due.
- Section 531AS — Universal social charge payable by chargeable persons (within the meaning of Part 41).
- Section 531AT — Universal social charge payable by persons other than chargeable persons (within the meaning of Part 41).
- Section 531AU — Capital allowances and losses.
- Section 531AUA — . Universal social charge and approved profit sharing schemes
- Section 531AV — Married couples.
- Section 531AW — Repayments.
- Section 531AX — Restriction on deduction.
- Section 531AY — Recovery of unpaid universal social charge.
- Section 531AZ — Repayments of, and recovery of unpaid, income levy.
- Section 531AAA — Application of provisions relating to income tax.
- Section 531AAB — Regulations.
- Section 531AAC — Care and management.
- Section 531AAD — Excess bank remuneration charge.
- Section 531AAE — Property relief surcharge.
- Section 531AAF — Delegation of functions and discharge of functions by electronic means.
- Section 532 — Assets.
- Section 533 — Location of assets.
- Section 534 — Disposals of assets.
- Section 535 — Disposals where capital sums derived from assets.
- Section 536 — Capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases.
- Section 537 — Mortgages and charges not to be treated as disposals.
- Section 538 — Disposals where assets lost or destroyed or become of negligible value.
- Section 539 — Disposals in cases of hire purchase and similar transactions.