Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 780 — Charge to income tax on repayment of employees’ contributions.
- Section 781 — Charge to income tax: commutation of entire pension.
- Section 782 — Charge to tax: repayments to employer.
- Section 782A — Preretirement access to AVCs.
- Section 783 — Interpretation and general (Chapter 2).
- Section 784
— Retirement annuities: relief for premiums.
- Section 784A
— Approved retirement fund.
- Section 784B — Conditions relating to an approved retirement fund.
- Section 784C — Approved minimum retirement fund.
- Section 784D — Conditions relating to an approved minimum retirement fund.
- Section 784E — [Returns, and payment of tax, by qualifying fund managers.] [section deleted]
- Section 785 — Approval of contracts for dependants or for life assurance.
- Section 786 — Approval of certain other contracts.
- Section 787 — Nature and amount of relief for qualifying premiums.
- Section 787A — Interpretation and supplemental.
- Section 787AA — Taxation of payments from a PEPP
- Section 787AB — Approved Retirement Fund option
- Section 787AC — Exemption of PEPP
- Section 787AD — Allowance to employer
- Section 787B — Relevant earnings and net relevant earnings.
- Section 787C — PRSAs — method of granting relief for PRSA contributions.
- Section 787D — Claims to relief.
- Section 787E — Extent of relief.
- Section 787F — Transfers to PRSAs.
- Section 787G — Taxation of payments from a PRSA.
- Section 787H — Approved Retirement Fund option.
- Section 787I — Exemption of PRSA.
- Section 787J — Allowance to employer.
- Section 787K
— Revenue approval of PRSA products.
- Section 787L — Transfers to and from PRSA.
- Section 787M — Interpretation and general (Chapter 2B).
- Section 787N — Qualifying overseas pension plans: relief for contributions.
- Section 787O — Interpretation and general (Chapter 2C).
- Section 787P — Maximum tax-relieved pension fund
- Section 787Q — Chargeable excess.
- Section 787R — Liability to tax and rate of tax on chargeable excess.
- Section 787RA — Credit for tax paid on an excess lump sum.
- Section 787S — Payment of tax due on chargeable excess.
- Section 787T — Discharge of administrator from tax.
- Section 787TA — Encashment option.
- Section 787TB — Penalties
- Section 787U — Regulations (Chapter 2C).
- Section 787V — Interpretation
- Section 787W — Relevant earnings and net relevant earnings
- Section 787X — PEPPs — Method of granting relief for PEPP contributions
- Section 787Y — Claims to relief
- Section 787Z — PEPP – Extent of relief
- Section 788 — Capital element in certain purchased annuities.
- Section 789 — Supplementary provisions (Chapter 3).