Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 690 — Interest and charges on income.
- Section 691 — [Restriction of set-off of advance corporation tax.] [section deleted]
- Section 692 — Development expenditure: allowances and charges.
- Section 693 — Exploration expenditure: allowances and charges.
- Section 694 — Exploration expenditure incurred by certain companies.
- Section 695 — Abandonment expenditure: allowances and loss relief.
- Section 696 — Valuation of petroleum in certain circumstances.
- Section 696A — Treatment of certain disposals.
- Section 696B — Interpretation and application (Chapter 3).
- Section 696C — Charge to profit resource rent tax.
- Section 696D — Provisions relating to groups (Chapter 3).
- Section 696E — Returns (Chapter 3).
- Section 696F — Collection and general provisions.
- Section 697 — [Treatment of certain disposals.] [section renumbered]
- Section 696G — Interpretation and application (Chapter 4)
- Section 696H — Charge to petroleum production tax.
- Section 696I — Petroleum production tax and corporation tax
- Section 696J — Provisions relating to groups
- Section 696K — Returns
- Section 696L — Payment of tax
- Section 696M — Collection and general provisions
- Section 697A — Interpretation (Part 24A).
- Section 697B — Application.
- Section 697C — Calculation of profits of tonnage tax company.
- Section 697D — Election for tonnage tax.
- Section 697E — [Requirement that not more than 75 per cent of fleet tonnage is chartered in.] [section deleted]
- Section 697F — Requirement not to enter into tax avoidance arrangements.
- Section 697G — Appeals.
- Section 697H — Relevant shipping income: distributions of overseas shipping companies.
- Section 697I — [Relevant shipping income: cargo and passengers.] [section deleted]
- Section 697J — Relevant shipping income: foreign currency gains.
- Section 697K — General exclusion of investment income.
- Section 697L — Tonnage tax trade.
- Section 697LA — Transactions between associated persons and between tonnage tax trade and other activities of same company.
- Section 697LB — Treatment of finance costs.
- Section 697M — Exclusion of reliefs, deductions and set-offs.
- Section 697N — Chargeable gains.
- Section 697O — Capital allowances: general.
- Section 697P — Withdrawal of relief etc. on company leaving tonnage tax.
- Section 697Q — Ten year disqualification from re-entry into tonnage tax.
- Section 698 — Interpretation (Chapter 1).
- Section 699 — Deduction as expenses of certain sums, etc.