Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 840 — Business entertainment.
- Section 840A — Interest on loans to defray money applied for certain purposes.
- Section 841 — Voluntary Health Insurance Board: restriction of certain losses and deemed disposal of certain assets.
- Section 842 — Replacement of harbour authorities by port companies.
- Section 843 — Capital allowances for buildings used for third level educational purposes.
- Section 843A — Capital allowances for buildings used for certain childcare purposes.
- Section 843B — Capital allowances for buildings used for the purposes of providing childcare services or a fitness centre to employees
- Section 844 — Companies carrying on mutual business or not carrying on a business.
- Section 845 — Corporation tax: treatment of tax-free income of non-resident banks, insurance businesses, etc.
- Section 845A — Non-application of section 130 in the case of certain interest paid by banks.
- Section 845B — Set-off of surplus advance corporation tax.
- Section 845C
— Treatment of Additional Tier 1 instruments.
- Section 846 — Tax-free securities: exclusion of interest on borrowed money.
- Section 847 — Tax relief for certain branch profits.
- Section 847A — Donations to certain sports bodies.
- Section 847B — Tax treatment of return of value on certain shares
- Section 847C — Tax treatment of return of value on certain shares where shareholders affected by postal delays.
- Section 848 — [Designated charities: repayment of tax in respect of donations.] [section repealed]
- Section 848A — Donations to approved bodies.
- Section 848B — Interpretation.
- Section 848C — Special savings incentive account.
- Section 848D — Tax credits.
- Section 848E — Payment of tax credit.
- Section 848F — Declaration on commencement.
- Section 848G — Acquisition of qualifying assets.
- Section 848H — Termination of special savings incentive account.
- Section 848I — Declaration on maturity.
- Section 848J — Gain on maturity.
- Section 848K — Gain on cessation.
- Section 848L — Gain on withdrawal.
- Section 848M — Taxation of gains.
- Section 848N — Transfer of special savings incentive account.
- Section 848O — Declaration on transfer.
- Section 848P — Monthly returns.
- Section 848Q — Annual returns.
- Section 848QA — Other returns.
- Section 848R — Registration etc.
- Section 848S — Regulations.
- Section 848T — Offences.
- Section 848U — Disclosure of information.
- Section 848V — Interpretation (Part 36B).
- Section 848W — Transfer of funds on maturity of SSIA.
- Section 848X — Declaration.
- Section 848Y — Entitlement to pension tax credit.
- Section 848Z — Tax credits.
- Section 848AA — Payment of tax credits.
- Section 848AB — Monthly return.
- Section 848ABA — Withdrawal of tax credits.
- Section 848AC — Other returns.
- Section 848AD — Registration and audit of administrators.
- Section 848AE — Regulations (Part 36B).
- Section 848AF — Offences (Part 36B).
- Section 848AG — Retention of declarations.
- Section 849 — Taxes under care and management of Revenue Commissioners.