Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 810 — Application of Income Tax Acts.
- Section 811 — Transactions to avoid liability to tax.
- Section 811A — Transactions to avoid liability to tax: surcharge, interest and protective notification.
- Section 811B — Tax treatment of loans from employee benefit schemes.
- Section 811C — Transactions to avoid liability to tax
- Section 811D — Transactions to avoid liability to tax: surcharge, interest and protective notifications
- Section 812 — Taxation of income deemed to arise from transfers of right to receive interest from securities.
- Section 813 — Taxation of transactions associated with loans or credit.
- Section 814 — Taxation of income deemed to arise from transactions in certificates of deposit and assignable deposits.
- Section 815 — Taxation of income deemed to arise on certain sales of securities.
- Section 816 — Taxation of shares issued in place of cash dividends.
- Section 817 — Schemes to avoid liability to tax under Schedule F.
- Section 817A — Restriction of relief for payments of interest.
- Section 817B — Treatment of interest in certain circumstances.
- Section 817C — Restriction on deductibility of certain interest.
- Section 817D — Interpretation and general (Chapter 3).
- Section 817DA — References to ‘specified description’ — classes of transaction for purposes of that expression
- Section 817E — Duties of promoter
- Section 817F — Duty of person where promoter is outside the State.
- Section 817G — Duty of person where there is no promoter.
- Section 817H — Duty of person where legal professional privilege claimed.
- Section 817HA — Duty of person who obtains tax advantage
- Section 817HB — Duty of Revenue Commissioners
- Section 817I — Pre-disclosure enquiry.
- Section 817J — Legal professional privilege.
- Section 817K — Supplemental information.
- Section 817L — Duty of marketer to disclose.
- Section 817M — Duty of promoter to provide client list.
- Section 817N — Supplemental matters.
- Section 817O — Penalties.
- Section 817P — Appeal Commissioners.
- Section 817Q — Regulations (Chapter 3).
- Section 817R — Nomination of Revenue Officers.
- Section 817RA
— Interpretation (Chapter 3A).
- Section 817RB
— Application of Chapter 3A.
- Section 817RC
— Duties of intermediary.
- Section 817RD
— Duties of relevant taxpayer.
- Section 817RE
— Duties of Revenue Commissioners.
- Section 817RF
— Arrangements implemented before 1 July 2020.
- Section 817RG
— Exchange of information.
- Section 817RH
— Penalties.
- Section 817S — Payment notices
- Section 817T — Payment notices and scheme participants
- Section 818 — Interpretation (Part 34).
- Section 819 — Residence.