Taxes Consolidation Act 1997 (2008 Edition)
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Taxes Consolidation Act 1997 (as amended by subsequent Acts up to and including the Finance Act, 2008), Guidance Notes can be downloaded in PDF.
When users are viewing the Contents file, the notes on any particular Part can be accessed by clicking on the appropriate Part number.
An index referring to Section/Schedule number is available at the end of this page.
| Description | PDF Format |
|---|---|
| Introduction |  Introduction (PDF, 19KB) |
| Contents | Contents (PDF, 322KB) |
| Interpretation And Basic Charging Provisions - Sections 1 - 11 | Part 1 (PDF, 194KB) |
| The Charge to Tax - Sections 12 - 31 | Part 2 (PDF, 168KB) |
| Provisions Relating to the Schedule C Charge and Government and other Public Securities - Sections 32 - 51 | Part 3 (PDF, 64KB) |
| Principal Provisions Relating to the Schedule D Charge - Sections 52 - 111 | Part 4 (PDF, 430KB) |
| Principal Provisions Relating to the Schedule E Charge - Sections 112 - 128C | Part 5 (PDF, 211KB) |
| Company Distributions, Tax Credits, Franked Investment Income and Advance Corporation Tax - Sections 129 - 186 | Part 6 (PDF, 400KB) |
| Income Tax and Corporation Tax Exemptions Sections 187 - 236 | Part 7 (PDF, 233KB) |
| Annual Payments, Charges and Interest - Sections 237 - 267M | Part 8 (PDF, 366KB) |
| Principal Provisions Relating to Relief for Capital Expenditure - Sections 268 - 321 | Part 9 (PDF, 561KB) |
| Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands - Sections 322 - 372AZ | Part 10 (PDF, 601KB) |
| Capital Allowances and Expenses for Certain Road Vehicles - Sections 373 - 380 | Part 11 (PDF, 53KB) |
| Income Tax and Corporation Tax: Deduction for Expenditure on Construction, Conversion and Refurbishment of Certain Residential Accommodation for Certain Students - Sections 380A - 380F | Part 11A (PDF, 16KB) |
| Income Tax and Corporation Tax: Deduction for Expenditure on Refurbishment of Certain Residential Accommodation - Sections 380G - 380J | Part 11B (PDF, 16KB) |
| Emissions-based limits on capital allowances and expenses for certain road vehicles - Sections 380K - 380P | Part 11C (PDF, 45KB) |
| Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief - Sections 381 - 429 | Part 12 (PDF, 461KB) |
| Close Companies - Sections 430 - 441 | Part 13 (PDF, 115KB) |
| Taxation of Companies Engaged in Manufacturing Trades, Certain Trading Operations carried on in Shannon Airport and Certain Trading Operations carried on in the Custom House Docks area - Sections 442 - 457 | Part 14 (PDF, 183KB) |
| Personal Allowances and Reliefs and Certain Other Income Tax and Corporation Tax Reliefs - Sections 458 - 487 | Part 15 (PDF, 340KB) |
| Income Tax Relief for Investment in Corporate Trades - Business Expansion Scheme and Seed Capital Scheme - Sections 488 - 508A | Part 16 (PDF, 209KB) |
| Profit Sharing Schemes and Employees Share Ownership Trusts - Sections 509 - 519D | Part 17 (PDF, 148KB) |
| Payments in Respect of Professional Services by Certain Persons and Payments to Subcontractors in Certain Industries - Sections 520 - 531 | Part 18 (PDF, 119KB) |
| Principal Provisions Relating to Taxation of Chargeable Gains - Sections 532 - 613A | Part 19 (PDF, 660KB) |
| Companies’ Chargeable Gains - Sections 614 - 629A | Part 20 (PDF, 117KB) |
| Mergers, Divisions, Transfers of Assets and Exchanges of Shares Concerning Companies of Different Member States - Sections 630 - 638 | Part 21 (PDF, 59KB) |
| Provisions Relating to Dealing In or Developing Land and Disposal of Development Land - Sections 639 - 653 | Part 22 (PDF, 166KB) |
| Farming and Market Gardening - Sections 654 - 669K | Part 23 (PDF, 204KB) |
| Taxation of Profits of Certain Mines and Petroleum Taxation - Sections 670 - 696F | Part 24 (PDF, 168KB) |
| Shipping: Tonnage Tax - Sections 697A - 697Q | Part 24A (PDF, 100KB) |
| Industrial and Provident Societies, Building Societies, and Trustee Savings Banks - Sections 698 - 705 | Part 25 (PDF, 53KB) |
| Life Assurance Companies - Sections 706 - 730K | Part 26 (PDF, 198KB) |
| Unit Trusts and Offshore Funds - Sections 731 - 747F | Part 27 (PDF, 224KB) |
| Purchase and Sale of Securities - Sections 748 - 753 | Part 28 (PDF, 71KB) |
| Patents, Scientific and Certain Other Research, Know-How and Certain Training - Sections 754 - 769F | Part 29 (PDF, 123KB) |
| Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities and Certain Pensions - Sections 770 - 790B | Part 30 (PDF, 313KB) |
| Taxation of Settlers, Etc in Respect of Settled or Transferred Income - Sections 791 - 798 | Part 31 (PDF, 40KB) |
| Estates of Deceased Persons in Course of Administration and Surcharge on Certain Income of Trustees - Sections 799 - 805 | Part 32 (PDF, 49KB) |
| Anti-Avoidance - Sections 806 - 817C | Part 33 (PDF, 139KB) |
| Provisions Relating to the Residence of Individuals - Sections 818 - 825A | Part 34 (PDF, 71KB) |
| Double Taxation Relief - Sections 826 - 835 | Part 35 (PDF, 85KB) |
| Miscellaneous Special Provisions - Sections 836 - 848A | Part 36 (PDF, 158KB) |
| Special Savings Incentive Accounts - Sections 848B - 848U | Part 36A (PDF, 86KB) |
| Pensions: Incentive tax credits - Section 848V - 848AG | Part 36B (PDF, 64KB) |
| Administration - Sections 849 - 875 | Part 37 (PDF, 101KB) |
| Returns of Income and Gains, Other Obligations and Returns, and Revenue Powers - Sections 876 - 917N | Part 38 (PDF, 377KB) |
| Assessments - Sections 918 - 931 | Part 39 (PDF, 66KB) |
| Appeals - Sections 932 - 949 | Part 40 (PDF, 74KB) |
| Self-Assessment - Sections 950 - 959 | Part 41 (PDF, 114KB) |
| Collection and Recovery - Sections 960 - 1006B | Part 42 (PDF, 253KB) |
| Partnerships and European Economic Interest Groupings (EEIG) - Sections 1007 - 1014 | Part 43 (PDF, 88KB) |
| Married, Separated and Divorced Persons - Sections 1015 - 1031 | Part 44 (PDF, 100KB) |
| Charging and Assessing of Non-Residents - Sections 1032 - 1043 | Part 45 (PDF, 37KB) |
| Persons Chargeable in Representative Capacity - Sections 1044 - 1051 | Part 46 (PDF, 29KB) |
| Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions - Sections 1052 - 1086 | Part 47 (PDF, 194KB) |
| Miscellaneous and Supplemental - Sections 1087 - 1096B | Part 48 (PDF, 68KB) |
| Commencement, Repeals, Transitional Provisions, ETC - Sections 1097 - 1104 | Part 49 (PDF, 28KB) |
| Schedules 1 - 32 | Schedules (PDF, 700KB) |
| Index | Index (PDF, 455KB) |