Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 1000 — [Priority in bankruptcy, winding up, etc. for sums recovered or deducted under sections 531, 989 or 990.] [section repealed]
- Section 1001 — Liability to tax, etc. of holder of fixed charge on book debts of company.
- Section 1002
— Deduction from payments due to defaulters of amounts due in relation to tax.
- Section 1003
— Payment of tax by means of donation of heritage items.
- Section 1003A — Payment of tax by means of donation of heritage property to an Irish heritage trust.
- Section 1004 — Unremittable income.
- Section 1005 — Unremittable gains.
- Section 1006
— Poundage and certain other fees due to sheriffs or county registrars.
- Section 1006A — [Offset between taxes.] [section repealed]
- Section 1006B — [Appropriation of payments.] [section repealed]
- Section 1007 — Interpretation (Part 43).
- Section 1008 — Separate assessment of partners.
- Section 1008A
— Medical practitioners operating in partnership
- Section 1009 — Partnerships involving companies.