Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 110 — Securitisation.
- Section 111 — Allowance to owner of let mineral rights for expenses of management of minerals.
- Section 111A
— Interpretation (Part 4A)
- Section 111AA
— Rules required for blended CFC regime
- Section 111AB
— Post-filing adjustments and tax rate changes
- Section 111AC
— Determination of effective tax rate
- Section 111AD
— Calculation of top-up tax
- Section 111AE
— Substance-based income exclusion
- Section 111AF
— Additional top-up tax
- Section 111AG
— De minimis exclusion
- Section 111AH
— Minority owned constituent entities
- Section 111AI
— Qualified domestic top-up tax safe harbour
- Section 111AJ
— Transitional CbCR safe harbour
- Section 111AK
— Transitional UTPR safe harbour
- Section 111AL
— Application of consolidated revenue threshold to group mergers and demergers
- Section 111AM
— Constituent entities joining and leaving MNE group or large-scale domestic group
- Section 111AN
— Transfer of assets and liabilities
- Section 111AO
— Joint ventures
- Section 111AP
— Multi-parented MNE and large-scale domestic groups
- Section 111AQ
— Ultimate parent entity that is a flow-through entity
- Section 111AR
— Ultimate parent entity subject to a deductible dividend regime
- Section 111AS
— Eligible distribution tax systems
- Section 111AT
— Determination of effective tax rate and top-up tax of investment entity
- Section 111AU
— Election to treat investment entity as tax transparent entity
- Section 111AV
— Election to apply taxable distribution method
- Section 111AW
— Tax treatment of deferred tax assets, deferred tax liabilities and transferred assets upon transition
- Section 111AX
— Transitional relief for substance-based income exclusion
- Section 111AY
— Initial phase of exclusion from IIR and UTPR of MNE groups and large-scale domestic groups
- Section 111AZ
— Delayed application of IIR and UTPR by Member States
- Section 111AAA
— Interpretation (Chapter 9)
- Section 111AAB
— Qualifying entities
- Section 111AAC
— Chargeable entities
- Section 111AAD
— Determining top-up amounts of qualifying entity
- Section 111AAE
— Scope of application of qualifying domestic top-up tax
- Section 111AAF
— Interpretation (Chapter 10)
- Section 111AAG
— Care and management
- Section 111AAH
— Obligation to register
- Section 111AAI
— Top-up tax information return
- Section 111AAJ
— IIR return and self-assessment
- Section 111AAK
— UTPR return and self-assessment
- Section 111AAL
— UTPR group
- Section 111AAM
— UTPR group recovery
- Section 111AAN
— QDTT return and self-assessment
- Section 111AAO
— QDTT group
- Section 111AAP
— QDTT group recovery
- Section 111AAQ
— Expression of doubt
- Section 111AAR
— Actions by person acting under authority
- Section 111AAS
— Date for payment
- Section 111AAT
— Assessments and enquiries
- Section 111AAU
— Revenue assessment
- Section 111AAV
— Notice of Revenue assessment
- Section 111AAW
— Appeal to Appeal Commissioners
- Section 111AAX
— Surcharge for late return
- Section 111AAY
— Interest on overdue amounts
- Section 111AAZ
— Obligation to keep certain records
- Section 111AAAA
— Use of currency
- Section 111AAAB
— Penalties
- Section 111AAAC
— Transitional simplified jurisdictional reporting
- Section 111AAAD
— Elections
- Section 111AAAE
— Application (Part 4A)
- Section 111B
— Principles for construing rules in accordance with OECD Pillar Two guidance
- Section 111C
— Scope of Part 4A
- Section 111D
— Location of constituent entity
- Section 111E
— Ultimate parent entity in the State
- Section 111F
— Intermediate parent entity in the State
- Section 111G
— Intermediate parent entity located in the State and held by excluded ultimate parent entity
- Section 111H
— Partially-owned parent entity in the State
- Section 111I
— Allocation of top-up tax under IIR
- Section 111J
— IIR offset mechanism
- Section 111K
— Effect of qualified domestic top-up tax
- Section 111L
— Application of UTPR across MNE group
- Section 111M
— Application of UTPR in jurisdiction of ultimate parent entity
- Section 111N
— Calculation and allocation of UTPR top-up tax amount
- Section 111O
— Determination of qualifying income or loss
- Section 111P
— Adjustments to determine qualifying income or loss
- Section 111Q
— International shipping income exclusion
- Section 111R
— Allocation of qualifying income or loss between main entity and permanent establishment
- Section 111S
— Allocation of qualifying income or loss of flow-through entity
- Section 111T
— Covered taxes
- Section 111U
— Adjusted covered taxes
- Section 111V
— Meaning of marketable transferable tax credit
- Section 111W
— Equity investment inclusion election and qualified flow-through tax benefits of qualified ownership interests
- Section 111X
— Total deferred tax adjustment amount
- Section 111Y
— Qualifying loss election
- Section 111Z
— Specific allocation of covered taxes incurred by certain types of constituent entities
- Section 112 — Basis of assessment, persons chargeable and extent of charge.
- Section 112A — Taxation of certain perquisites.
- Section 112AA — Taxation of certain perquisites: employees of authorised insurers and tied health insurance agents
- Section 112B — Granting of vouchers
- Section 113 — Making of deductions.
- Section 114 — General rule as to deductions.
- Section 114A — Deduction in respect of certain expenses of remote working
- Section 115 — Fixed deduction for certain classes of persons.
- Section 116 — Interpretation (Chapter 3).
- Section 117 — Expenses allowances.
- Section 118 — Benefits in kind: general charging provision.
- Section 118A — Costs and expenses in respect of personal security assets and services.
- Section 118B — Revenue approved salary sacrifice agreements.
- Section 119 — Valuation of benefits in kind.