Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 120 — Unincorporated bodies, partnerships and individuals.
- Section 120A — Exemption from benefit-in-kind of certain childcare facilities.
- Section 120B — Certain benefits in kind: members of Permanent Defence Force
- Section 121
— Benefit of use of car.
- Section 121A
— Benefit of use of van.
- Section 122 — Preferential loan arrangements.
- Section 122A — Notional loans relating to shares, etc.
- Section 123 — General tax treatment of payments on retirement or removal from office or employment.
- Section 124 — Tax treatment of certain severance payments.
- Section 124A — Tax treatment of payments made pursuant to an order under section 2B of Employment Permits Act 2003
- Section 125 — Tax treatment of benefits received under permanent health benefit schemes.
- Section 126 — Tax treatment of certain benefits payable under Social Welfare Acts.
- Section 127 — Tax treatment of restrictive covenants.
- Section 127A — Tax treatment of members of the European Parliament.
- Section 127B — Tax treatment of flight crew in international traffic.
- Section 128
— Tax treatment of directors of companies and employees granted rights to acquire shares or other assets.
- Section 128A — Deferral of payment of tax under section 128.
- Section 128B
— Payment of tax under section 128.
- Section 128C — Tax treatment of directors and employees who acquire convertible shares.
- Section 128D — Tax treatment of directors of companies and employees who acquire restricted shares.
- Section 128E — Tax treatment of directors of companies and employees who acquire forfeitable shares.
- Section 128F — Key Employee Engagement Programme
- Section 129 — Irish resident company distributions not generally chargeable to corporation tax.
- Section 129A — Dividends paid out of foreign profits.