Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 630 — Interpretation (Part 21).
- Section 631 — Transfer of assets generally.
- Section 632 — Transfer of assets by company to its parent company.
- Section 633 — Company reconstruction or amalgamation: transfer of development land.
- Section 633A — Formation of SE or SCE by merger — leaving assets in the State.
- Section 633B — Formation of SE or SCE by merger — not leaving assets in the State.
- Section 633C — Treatment of securities on a merger.
- Section 633D — Mergers where a company is dissolved without going into liquidation.
- Section 634 — Credit for tax.
- Section 635 — Avoidance of tax.
- Section 636 — Returns.
- Section 637 — Other transactions.
- Section 638 — Apportionment of amounts.
- Section 638A — Company mergers and divisions
- Section 639 — Interpretation (Chapter 1).