Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 650 — Exclusion of certain disposals.
- Section 651 — Restriction of indexation relief in relation to relevant disposals.
- Section 652 — Non-application of reliefs on replacement of assets in case of relevant disposals.
- Section 653 — Restriction of relief for losses, etc. in relation to relevant disposals.
- Section 654 — Interpretation (Part 23).
- Section 655 — Farming and market gardening profits to be charged to tax under Schedule D.
- Section 656 — Farming: trading stock of discontinued trade.
- Section 657 — Averaging of farm profits.
- Section 657A — “Taxation of certain farm payments.
- Section 657B — Restructuring and diversification aid for sugar beet growers.
- Section 658 — Farming: allowances for capital expenditure on construction of buildings and other works.
- Section 659 — Farming: allowances for capital expenditure on the construction of farm buildings, etc. for control of pollution.