Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2024)
- Section 600 — Transfer of business to company.
- Section 600A — Replacement of qualifying premises.
- Section 600B
— Interpretation
- Section 600C
— Qualifying company
- Section 600D
— Qualifying subsidiary
- Section 600E
— Qualifying investment (company perspective)
- Section 600F
— Certificates of qualification
- Section 600G
— Subscription for shares
- Section 600H
— Qualifying investor
- Section 600I
— Anti-avoidance: qualifying investor
- Section 600J
— Qualifying investment (investor perspective)
- Section 600K
— Anti-avoidance: qualifying investment (shares)
- Section 600L
— Anti-avoidance: qualifying investment (investor perspective)
- Section 600M
— Relief
- Section 600N
— Qualifying partnership
- Section 600O
— Interaction of relief with other provisions of this Act
- Section 600P
— Failure to comply with requirements of this Chapter
- Section 600Q
— Powers
- Section 600R
— Application of the Chapter
- Section 600S
— Reporting of relief by qualifying companies
- Section 601 — Annual exempt amount.
- Section 602 — Chattel exemption.
- Section 603 — Wasting chattels.
- Section 603A — Disposal of site to child.
- Section 604 — Disposals of principal private residence.
- Section 604A — Relief for certain disposals of land or buildings.
- Section 604B — Relief for farm restructuring.
- Section 604C — Exemption of certain payment entitlements
- Section 605 — Disposals to authority possessing compulsory purchase powers.
- Section 606 — Disposals of work of art, etc., loaned for public display.
- Section 607 — Government and certain other securities.
- Section 608
— Superannuation funds.
- Section 609 — Charities.