TaxSource

Here you can access and search:

  • The full text of the selected Act displayed in groups of sections.
  • Change history feature which displays all amendments made since the legislation was passed into law
  • Legislation at a point in time before subsequent Finance Act amendments
  • Supplementary material as relevant for each section
    • Revenue Notes for Guidance Revenue Note for Guidance
    • Revenue Tax Briefings Revenue Tax Briefings
    • Revenue eBriefs Revenue e-Briefs
    • Revenue Information Notes Revenue Information Note
    • Revenue Precedents Revenue Precedent
    • Statements of Practice Statements of Practice
    • Case Law summaries Revenue Case Law

Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)