Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2022)
- Section 90 — Valuation of work in progress at discontinuance of profession.
- Section 91 — Receipts accruing after discontinuance of trade or profession.
- Section 92 — Receipts and losses accruing after change treated as discontinuance.
- Section 93 — Cash basis, etc: relief for certain individuals.
- Section 94 — Conventional basis: general charge on receipts after change of basis.
- Section 95 — Supplementary provisions as to tax under section 91 or 94.
- Section 95A — Change of basis of computation of profits or gains of a trade or profession.
- Section 96 — Interpretation (Chapter 8).
- Section 97 — Computational rules and allowable deductions.
- Section 97A — Pre-letting expenditure in respect of vacant premises
- Section 97B
- Section 98 — Treatment of premiums, etc. as rent.
- Section 98A — Taxation of reverse premiums.
- Section 99 — Charge on assignment of lease granted at undervalue.