Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 770 — Interpretation and supplemental (Chapter 1).
- Section 771 — Meaning of “retirement benefits scheme”.
- Section 772 — Conditions for approval of schemes and discretionary approval.
- Section 772A — Approval of retirement benefits products.
- Section 773 — General Medical Services: scheme of superannuation.
- Section 774
— Certain approved schemes: exemptions and reliefs.
- Section 775 — Certain approved schemes: provisions supplementary to section 774(6).
- Section 776 — Certain statutory schemes: exemptions and reliefs.
- Section 777 — Charge to income tax in respect of certain relevant benefits provided for employees.
- Section 778 — Exceptions to charge to tax under section 777.
- Section 779 — Charge to income tax of pensions under Schedule E.
- Section 779A — Transactions deemed to be pensions in payment.