Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 80 — Taxation of certain foreign currencies.
- Section 80A — Taxation of certain short-term leases plant and machinery.
- Section 81 — General rule as to deductions.
- Section 81A — Restriction of deductions for employee benefit contributions.
- Section 81B — Equalisation reserves for credit insurance and reinsurance business of companies.
- Section 81C — Emissions allowances.
- Section 82
— Pre-trading expenditure.
- Section 83 — Expenses of management of investment companies.
- Section 83A — Expenditure involving crime.
- Section 84 — Expenses in relation to establishment or alteration of superannuation schemes.
- Section 85 — Deduction for certain industrial premises.
- Section 86 — Cost of registration of trade marks.
- Section 87 — Debts set off against profits and subsequently released.
- Section 87A — [Deductions for gifts to Foundation for Investing in Communities.] [section repealed]
- Section 87B — Release of debts in certain trades.
- Section 88 — [Deduction for gifts to Enterprise Trust Ltd.] [section repealed]
- Section 88A — Double deduction in respect of certain emoluments.
- Section 89 — Valuation of trading stock at discontinuance of trade.