Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 1030 — Separated spouses: transfers of assets.
- Section 1031 — Divorced persons: transfers of assets.
- Section 1031A — Interpretation (Chapter 1).
- Section 1031B — Assessment as single persons.
- Section 1031C — Assessment of nominated civil partner in respect of income of both civil partners.
- Section 1031D — Election for assessment under section 1031C.
- Section 1031E — Special provisions relating to year of registration of civil partnership.
- Section 1031F — Repayment of tax in case of certain civil partners.
- Section 1031G — Special provisions relating to tax on individual’s civil partner’s income.
- Section 1031H — Application for separate assessments.
- Section 1031I — Method of apportioning reliefs and charging tax in cases of separate assessments.
- Section 1031J — Maintenance of civil partners living apart.
- Section 1031K — Dissolution or annulment of civil partnerships: adaptation of provisions relating to civil partners.
- Section 1031L — Interpretation (Chapter 2).
- Section 1031M — Civil partners.
- Section 1031N — Application of section 1031G for purposes of capital gains tax.
- Section 1031O — Transfers of assets where civil partnership dissolved.
- Section 1031P — Interpretation (Chapter 1).
- Section 1031Q — Maintenance where relationship between cohabitants ends.
- Section 1031R — Transfers of assets where relationship between cohabitants ends.
- Section 1032
— Restrictions on certain reliefs.
- Section 1033 — [Entitlement to tax credit in respect of distributions.] [section repealed]
- Section 1034 — Assessment.
- Section 1035 — Profits from agencies, etc.
- Section 1035A
— Relieving provision to section 1035.
- Section 1036 — Control over residents.
- Section 1037 — Charge on percentage of turnover.
- Section 1038 — Merchanting profit.
- Section 1039 — Restrictions on chargeability.