Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 1020 — Special provisions relating to year of marriage.
- Section 1021 — Repayment of tax in case of certain husbands and wives.
- Section 1022 — Special provisions relating to tax on wife’s income.
- Section 1023 — Application for separate assessments.
- Section 1024 — Method of apportioning reliefs and charging tax in cases of separate assessments.
- Section 1025 — Maintenance in case of separated spouses.
- Section 1026 — Separated and divorced persons: adaptation of provisions relating to married persons.
- Section 1027 — Payments pursuant to certain orders under Judicial Separation and Family Law Reform Act, 1989, Family Law Act, 1995, and Family Law (Divorce) Act, 1996, to be made without deduction of income tax.
- Section 1028 — Married persons.
- Section 1029 — Application of section 1022 for purposes of capital gains tax.