Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 640 — Extension of charge under Case I of Schedule D to certain profits from dealing in or developing land.
- Section 641 — Computation under Case I of Schedule D of profits or gains from dealing in or developing land.
- Section 642 — Transfers of interests in land between certain associated persons.
- Section 643 — Tax to be charged under Case IV on gains from certain disposals of land.
- Section 644 — Provisions supplementary to section 643.
- Section 644A — Relief from income tax in respect of income from dealing in residential development land.
- Section 644AA — Treatment of losses from dealing in residential development land.
- Section 644AB — Treatment of profits or gains from land rezonings
- Section 644B — Relief from corporation tax in respect of income from dealing in residential development land.
- Section 644C — Relief from corporation tax for losses from dealing in residential development land.
- Section 645 — Power to obtain information.
- Section 646 — Postponement of payment of income tax to be permitted in certain cases.
- Section 647 — Postponement of payment of corporation tax to be permitted in certain cases.
- Section 648 — Interpretation (Chapter 2).
- Section 649 — Companies chargeable to capital gains tax in respect of chargeable gains accruing on relevant disposals.
- Section 649A — Relevant disposals: rate of charge.
- Section 649B — Windfall gains from rezonings: rate of charge.