Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2022)
- Section 420 — Losses, etc. which may be surrendered by means of group relief.
- Section 420A — Group relief: relevant losses and charges.
- Section 420B — Group relief: Relief for certain losses on a value basis.
- Section 420C — Group relief: relief for certain losses of non-resident companies.
- Section 421 — Relation of group relief to other relief.
- Section 422 — Corresponding accounting periods.
- Section 423 — Company joining or leaving group or consortium.
- Section 424 — Effect of arrangements for transfer of company to another group, etc.
- Section 425 — Leasing contracts: effect on claims for losses of company reconstructions.
- Section 426 — Partnerships involving companies: effect of arrangements for transferring relief.
- Section 427 — Information as to arrangements for transferring relief, etc.
- Section 428 — Exclusion of double allowances, etc.
- Section 429 — Claims and adjustments.