Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 1010 — Capital allowances and balancing charges in partnership cases.
- Section 1011 — Provision as to charges under section 757.
- Section 1012 — Modification of provisions as to appeals.
- Section 1013 — Limited partnerships.
- Section 1014 — Tax treatment of profits, losses and capital gains arising from activities of a European Economic Interest Grouping (EEIG).
- Section 1015 — Interpretation (Chapter 1).
- Section 1016 — Assessment as single persons.
- Section 1017 — Assessment of husband in respect of income of both spouses.
- Section 1018 — Election for assessment under section 1017.
- Section 1019 — Assessment of wife in respect of income of both spouses.