Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2024)
- Section 200 — Certain foreign pensions.
- Section 200A — Lump sums from foreign pension arrangements
- Section 201 — Exemptions and reliefs in respect of tax under section 123.
- Section 202 — Relief for agreed pay restructuring.
- Section 203 — Payments in respect of redundancy.
- Section 204 — Military and other pensions, gratuities and allowances.
- Section 204A
— Exemption in respect of annual allowance for reserve members of the Garda Síochána
- Section 204B — Exemption in respect of compensation for certain living donors
- Section 205 — Veterans of War of Independence.
- Section 205A — Magdalen Laundry Payments
- Section 205B — Payments under Mother and Baby Institutions Payment Scheme Act 2023
- Section 205C
— Exemption in respect of Cervical Check payments
- Section 205D
— Exemption in respect of Stardust ex-gratia payments
- Section 206 — Income from investments under Social Welfare (Consolidation) Act, 1993.
- Section 207
— Rents of properties belonging to hospitals and other charities.
- Section 207A — Charities Regulatory Authority and Common Investment Fund
- Section 208
— Lands owned and occupied, and trades carried on by, charities.
- Section 208A
— Overseas charities.
- Section 208B — Charities — miscellaneous.
- Section 209 — Bodies for the promotion of Universal Declaration of Human Rights and the implementation of European Convention for the Protection of Human Rights and Fundamental Freedoms.