Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 730 — [Tax credit in respect of distributions.] [section repealed]
- Section 730A — Profits of life business: new basis.
- Section 730B — Taxation of policyholders.
- Section 730BA — Personal portfolio life policy.
- Section 730C — Chargeable event.
- Section 730D — Gain arising on a chargeable event.
- Section 730E — Declarations.
- Section 730F — Deduction of tax on the happening of a chargeable event.
- Section 730FA — Assessment of appropriate tax where tax not deducted under section 730F.
- Section 730G — Returns and collection of appropriate tax.
- Section 730GA — Repayment of appropriate tax.
- Section 730GB — Capital acquisitions tax: Capital Acquisitions Tax Consolidation Act set-off.
- Section 730H — Interpretation and application.
- Section 730I — Returns on acquisition of foreign life policy.
- Section 730J — Payment in respect of foreign life policy.
- Section 730K — Disposal of foreign life policy.
- Section 731 — Chargeable gains accruing to unit trusts.
- Section 732 — Special arrangements for qualifying unit trusts.
- Section 733 — Reorganisation of units in unit trust scheme.
- Section 734 — Taxation of collective investment undertakings.
- Section 735 — Certain unit trusts not to be collective investment undertakings.
- Section 736 — Option for non-application of section 735.
- Section 737 — Special investment schemes.
- Section 738 — Undertakings for collective investment.
- Section 739 — Taxation of unit holders in undertakings for collective investment.
- Section 739A — Reorganisation of undertakings for collective investment.
- Section 739B — Interpretation and application.
- Section 739BA — Personal portfolio investment undertaking.
- Section 739C — Charge to tax.
- Section 739D — Gain arising on a chargeable event.
- Section 739E — Deduction of tax on the occurrence of a chargeable event.
- Section 739F — Returns and collection of appropriate tax.
- Section 739FA — Electronic account filing requirement
- Section 739G — Taxation of unit holders in investment undertakings.Taxation of unit holders in investment undertakings.
- Section 739H — Investment undertakings: reconstructions and amalgamations.
- Section 739HA — Investment undertakings: amalgamations with offshore funds.
- Section 739I — Common contractual funds.
- Section 739J
— Investment limited partnerships.
- Section 739K
— Interpretation
- Section 739KA
— Associated enterprises.
- Section 739L
— Calculating the IREF taxable amount
- Section 739LA
— Profit: financing cost ratio.
- Section 739LAA
— Profit: financing cost ratio from 1 January 2020.
- Section 739LB
— Profit: calculating profits available for distribution.
- Section 739LC
— Exclusion for third-party debt.
- Section 739M — Anti-avoidance: multiple funds
- Section 739N — Anti-avoidance: multiple funds further measures.
- Section 739O
— Tax arising on IREF taxable event
- Section 739P — Withholding tax arising on IREF taxable event
- Section 739Q — Repayment of IREF withholding tax
- Section 739QA — Advance clearance procedures for indirect investors in respect of withholding tax
- Section 739QB — Advance clearance procedures for direct investors in respect of withholding tax
- Section 739R
— Returns, payment and collection of IREF withholding tax
- Section 739S — Statement to be given to recipients on the making of an IREF relevant payment
- Section 739T — Deduction from consideration on the disposal of certain units
- Section 739U — Retention and examination of documentation
- Section 739V — Transfer of IREF business to a company
- Section 739W — Transfer of IREF business to a REIT
- Section 739X — Application of this Chapter