Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 540 — Options and forfeited deposits.
- Section 540A — Disposal of certain emissions allowances.
- Section 541 — Debts.
- Section 541A — Treatment of debts on a change in currency.
- Section 541B — Restrictive covenants.
- Section 541C — Tax treatment of certain venture fund managers.
- Section 542 — Time of disposal and acquisition.
- Section 543 — Transfers of value derived from assets.
- Section 544 — Interpretation and general (Chapter 2).
- Section 545 — Chargeable gains.
- Section 546 — Allowable losses.
- Section 546A — Restrictions on allowable losses.
- Section 547 — Disposals and acquisitions treated as made at market value.
- Section 548 — Valuation of assets.
- Section 549 — Transactions between connected persons.