Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 490 — Qualifying companies
- Section 491 — Qualifying companies (supplemental)
- Section 492 — Qualifying subsidiaries
- Section 493 — Interpretation (Chapter 3)
- Section 494 — Eligible shares
- Section 495 — Anti-avoidance: eligible shares
- Section 496 — Qualifying investment (company perspective)
- Section 497 — Limits on amounts a qualifying company can raise
- Section 498 — Qualifying investment (investor perspective)
- Section 499 — Anti-avoidance: qualifying investment (investor perspective)