Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 620 — Replacement of business assets by members of group.
- Section 620A — Deemed disposal in certain circumstances.
- Section 621
— Depreciatory transactions in group.
- Section 622 — Dividend stripping.
- Section 623 — Company ceasing to be member of group.
- Section 623A — Transitional provisions in respect of section 623
- Section 624 — Exemption from charge under section 623 in case of certain mergers.
- Section 625 — Shares in subsidiary member of group.
- Section 625A — Transitional provisions in respect of section 625.
- Section 626 — Tax on company recoverable from other members of group.
- Section 626A — Restriction on set-off of pre-entry losses.
- Section 626B — Exemption from tax in the case of gains on disposals of shares.
- Section 626C — Treatment of assets related to shares.
- Section 627
— Charge to exit tax
- Section 628 — Value of certain assets to be accepted for purposes of Capital Gains Tax Acts
- Section 628A — Deferral of exit tax
- Section 629 — Deferral of exit tax
- Section 629A — Tax on non-resident company recoverable from another member of group or from controlling director
- Section 629B
— Transitional provision (power to serve notice under former section 629 not affected)
- Section 629C — Company ceasing to be resident on formation of SE or SCE