Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2024)
- Section 590 — Attribution to participators of chargeable gains accruing to non-resident company.
- Section 591 — Relief for individuals on certain reinvestment.
- Section 591A — Dividends paid in connection with disposals of shares or securities.
- Section 592 — [Reduced rate of capital gains tax on certain disposals of shares by individuals.] [section repealed]
- Section 593 — Life assurance and deferred annuities.
- Section 594 — Foreign life assurance and deferred annuities: taxation and returns.
- Section 595 — Life assurance policy or deferred annuity contract entered into or acquired by company.
- Section 596 — Appropriations to and from stock in trade.
- Section 597 — Replacement of business and other assets.
- Section 597A — Entrepreneur relief
- Section 597AA — Revised entrepreneur relief
- Section 598 — Disposals of business or farm on “retirement”.
- Section 598A — Relief on dissolution of farming partnerships.
- Section 599
— Disposals within family of business or farm.
