Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 440 — Surcharge on undistributed investment and estate income.
- Section 441 — Surcharge on undistributed income of service companies.
- Section 442 — [Interpretation (Part 14).] [section deleted]
- Section 443 — [Meaning of “goods”.] [section deleted]
- Section 444 — [Exclusion of mining and construction operations.] [section deleted]
- Section 445 — [Certain trading operations carried on in Shannon Airport.] [section deleted]
- Section 446 — [Certain trading operations carried on in Custom House Docks Area.] [section deleted]
- Section 447 — [Appeals.Appeals.] [section deleted]
- Section 448 — [Relief from corporation tax.] [section deleted]
- Section 449 — [Credit for foreign tax not otherwise credited.] [section deleted]