Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 740 — Interpretation (Chapter 2 and Schedules 19 and 20).
- Section 741 — Disposals of material interests in non-qualifying offshore funds.
- Section 742 — Offshore funds operating equalisation arrangements.
- Section 743 — Material interest in offshore funds.
- Section 744 — Non-qualifying offshore funds.
- Section 745 — Charge to income tax or corporation tax of offshore income gain.
- Section 746 — Offshore income gains accruing to persons resident or domiciled abroad.
- Section 747 — Deduction of offshore income gain in determining capital gain.
- Section 747A — Capital gains tax: rate of charge.
- Section 747AA — Treatment of certain offshore funds.
- Section 747B — Interpretation and application.
- Section 747C — Return on acquisition of material interest.
- Section 747D — Payment in respect of offshore funds.
- Section 747E — Disposal of an interest in offshore funds.
- Section 747F — Reconstructions and amalgamations in offshore funds.
- Section 747FA — Offshore funds: amalgamations with investment undertakings.
- Section 747G — Tax treatment of a relevant UCITS or a relevant AIF
- Section 748 — Interpretation and application (Chapter 1).
- Section 749 — Dealers in securities.