Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 710 — Profits of life business.
- Section 711 — Chargeable gains of life business.
- Section 712 — Distributions received from Irish resident companies.
- Section 713 — Investment income reserved for policyholders.
- Section 714 — Life business: computation of profits.
- Section 715 — Annuity business: separate charge on profits.
- Section 716 — General annuity business.
- Section 717 — Pension business.
- Section 718 — Foreign life assurance funds.
- Section 719 — Deemed disposal and reacquisition of certain assets.