Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 820 — Ordinary residence.
- Section 821 — Application of sections 17 and 18(1) and Chapter 1 of Part 3.
- Section 822 — Split year residence.
- Section 823 — Deduction for income earned outside the State.
- Section 823A
— Deduction for income earned in certain foreign states.
- Section 824 — Appeals.
- Section 825 — Residence treatment of donors of gifts to the State.
- Section 825A — Reduction in income tax for certain income earned outside the State.
- Section 825B — Repayment of tax where earnings not remitted.
- Section 825C
— Special assignee relief programme.
- Section 826 — Agreements for relief from double taxation.
- Section 826A — Unilateral relief from double taxation.
- Section 827 — Application to corporation tax of arrangements made in relation to corporation profits tax under old law.
- Section 828 — Capital gains tax: double taxation relief.
- Section 829 — Treatment for double taxation relief purposes of foreign tax incentive reliefs.