Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 750 — Persons entitled to exemption.
- Section 751 — Traders other than dealers in securities.
- Section 751A — Exchange of shares held as trading stock.
- Section 751B — Exchange of Irish Government bonds.
- Section 752 — Purchases of shares by financial concerns and persons exempted from tax.
- Section 753 — Restriction on relief for losses by repayment of tax in case of dividends paid out of accumulated profits.
- Section 753A
— Interpretation (Chapter 3).
- Section 753B
— Application.
- Section 753C
— Payment and receipt of dividends or interest and manufactured payments under a stock borrowing or repurchase agreement.
- Section 753D
— Refund of dividend withholding tax.
- Section 753E
— Anti-avoidance.
- Section 753F
— Records.
- Section 754 — Interpretation (Chapter 1).
- Section 755 — Annual allowances for capital expenditure on purchase of patent rights.
- Section 756 — Effect of lapse of patent rights.
- Section 757 — Charges on capital sums received for sale of patent rights.
- Section 758 — Relief for expenses.
- Section 759 — Spreading of revenue payments over several years.