Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 670 — Mine development allowance.
- Section 671 — Marginal coal mine allowance.
- Section 672 — Interpretation (sections 672 to 683).
- Section 673 — Allowance in respect of development expenditure and exploration expenditure.
- Section 674 — Expenditure on abortive exploration.
- Section 675 — Exploration expenditure incurred by certain bodies corporate.
- Section 676 — Expenditure incurred by person not engaged in trade of mining.
- Section 677 — Investment allowance in respect of exploration expenditure.
- Section 678 — Allowance for machinery and plant.
- Section 679 — Exploration expenditure.