Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 760 — Capital sums: effect of death, winding up and partnership changes.
- Section 761 — Manner of making allowances and charges.
- Section 762 — Application of Chapter 4 of Part 9.
- Section 763 — Interpretation (sections 764 and 765).
- Section 764 — Deduction for revenue expenditure on scientific research.
- Section 765
— Allowances for capital expenditure on scientific research.
- Section 766
— Tax credit for research and development expenditure.
- Section 766A
— Tax credit on expenditure on buildings or structures used for research and development.
- Section 766B
— Limitation of tax credits to be paid under section 766 or 766A.
- Section 766C
— Tax credit for research and development expenditure for smaller companies .
- Section 767 — [Payment to universities and other approved bodies for research in, or teaching of, approved subjects.] [section repealed]
- Section 768 — Allowance for know-how.
- Section 769 — Relief for training of local staff before commencement of trading.
- Section 769A — Interpretation (Chapter 4).
- Section 769B — Annual allowances for capital expenditure on purchase of capacity rights.
- Section 769C — Effect of lapse of capacity rights.
- Section 769D — Manner of making allowances and charges.
- Section 769E — Application of Chapter 4 of Part 9.
- Section 769F — Commencement (Chapter 4).
- Section 769G — Interpretation and general.
- Section 769H — Families of products and assets.
- Section 769I — Corporation tax referable to a specified trade.
- Section 769J — Interaction with sections 766, 766A and 766B.
- Section 769K — Adaptation of provisions relating to relief for relevant trading losses and relevant charges on income.
- Section 769L — Documentation.
- Section 769M — Anti-avoidance.
- Section 769N — Application of Part 35A.
- Section 769O — Transitional measures.
- Section 769P — Time limits.
- Section 769Q — Application.
- Section 769R — Companies with income arising from intellectual property of less than €7,500,000.