Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 1040 — Application of sections 1034 to 1039 for purposes of corporation tax.
- Section 1041 — Rents payable to non-residents.
- Section 1042 — Charging and assessment of persons not resident or ordinarily resident: modification of general rules.
- Section 1043 — Application of sections 1034 and 1035 for purposes of capital gains tax.
- Section 1044 — Bodies of persons.
- Section 1045 — Trustees, guardians and committees.
- Section 1046 — Liability of trustees, etc.
- Section 1047 — Liability of parents, guardians, executors and administrators.
- Section 1048 — Assessment of executors and administrators.
- Section 1049 — Receivers appointed by court.