Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 700 — Special computational provisions.
- Section 701 — Transfer of shares held by certain societies to members of society.
- Section 702 — Union or amalgamation of, transfer of engagement between, societies.
- Section 703 — Change of status of society.
- Section 704 — Amalgamation of trustee savings banks.
- Section 705 — Reorganisation of trustee savings banks into companies.
- Section 705A — Interpretation and application.
- Section 705B — Conditions for notice under section 705E.
- Section 705C — Conditions regarding shares.
- Section 705D — Conditions regarding an accounting period.
- Section 705E — Notice to become a Real Estate Investment Trust.
- Section 705F — Duration of Real Estate Investment Trust.
- Section 705G — Charge to tax.
- Section 705H — Profit: financing cost ratio.
- Section 705HA
— Profit: calculating profits available for distribution.
- Section 705I — Funds awaiting reinvestment.
- Section 705IA
— Disposals and reinvestments.
- Section 705J — Taxation of shareholders.
- Section 705K — Taxation of certain shareholders.
- Section 705L — Transfer of assets.
- Section 705M — Annual statement to Revenue.
- Section 705N — Breach of conditions regarding distributions.
- Section 705O — Cessation Notice.
- Section 705P
— Effect of cessation.
- Section 705Q — Antiavoidance provision.
- Section 706 — Interpretation and general (Part 26).
- Section 707 — Management expenses.
- Section 708 — Acquisition expenses.
- Section 709 — Companies carrying on life business.