Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 790 — Liability of certain pensions, etc. to tax.
- Section 790A — Limit on earnings.
- Section 790AA — Taxation of lump sums in excess of the tax free amount.
- Section 790B — Exemption of cross-border scheme.
- Section 790C — Relief for deduction under Financial Emergency Measures in the Public Interest Act 2009.
- Section 790CA — Relief for additional superannuation contribution under Public Service Pay and Pensions Act 2017
- Section 790D — Imputed distribution from certain funds.
- Section 790E — Taxation of certain investment returns to relevant pension arrangements
- Section 791 — Income under revocable dispositions.
- Section 792 — Income under dispositions for short periods.
- Section 793 — Recovery of tax from trustee and payment to trustee of excess tax recoupment.
- Section 794 — Interpretation and application (Chapter 2).
- Section 795 — Income settled on children.
- Section 796 — Irrevocable instruments.
- Section 797 — Recovery of tax from trustee and payment to trustee of excess tax recoupment.
- Section 798 — Transfer of interest in trade to children.
- Section 799 — Interpretation (Chapter 1).