These are the notes for Guidance on the Taxes Consolidation Act 1997 (as amended by subsequent Acts up to and including the Finance (No. 2) Act 2011), and can be downloaded in PDF.

These Notes are intended as guidance notes only and do not purport to be a definitive legal interpretation of the provisions of the Taxes Consolidation Act 1997, as updated to the Finance (No. 2) Act 2011

The Guidance Notes also reflect the Finance (No. 3) Act 2011 are being finalised with a view to publication in the near future.

Notes for Guidance - Taxes Consolidation Act 1997
 
Description
 PDF Format
 
Introduction
Introduction (PDF, 13KB)
 
Interpretation-Sections 1 - 11
 Part 1 (PDF, 290KB)
 
The Charge to Tax - Sections 12 - 31
 Part 2 (PDF, 262KB)
 
Provisions Relating to the Schedule C Charge and Government and other Public Securities - Sections 32 - 51
 Part 3 (PDF, 108KB)
 
Principal Provisions Relating to the Schedule D Charge - Sections 52 - 111
 Part 4 (PDF, 740KB)
 
Principal Provisions Relating to the Schedule E Charge - Sections 112 - 128E
 Part 5 (PDF, 483KB)
 
Company Distributions, Tax Credits, Franked Investment Income and Advance Corporation Tax - Sections 129 - 186
 Part 6 (PDF, 389KB)
 
Income Tax and Corporation Tax Exemptions Sections 187 - 236
Part 7 (PDF, 427KB)
 
Annual Payments, Charges and Interest - Sections 237 - 267M
Part 8 (PDF, 668KB)
 
Specified Financial Transactions - Sections 267N-267V
Part 8A (PDF, 82KB)
 
Principal Provisions Relating to Relief for Capital Expenditure - Sections 268 - 321  Part 9 (PDF, 910KB)
 
Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands - Sections 322 - 372AZ  Part 10 (PDF, 1000KB)
 
Capital Allowances and Expenses for Certain Road Vehicles - Sections 373 - 380  Part 11 (PDF, 51KB)
 
Income Tax and Corporation Tax: Deduction for Expenditure on Construction, Conversion and Refurbishment of Certain Residential Accommodation for Certain Students  Part 11A (PDF, 17KB)
 
Income Tax and Corporation Tax: Deduction for Expenditure on Refurbishment of Certain Residential Accommodation  Part 11B (PDF, 17KB)
 
Emissions-Based Limits on Capital Allowances and Expenses for Certain Road Vehicles - Sections 380K - 380P  Part 11C (PDF, 46KB)
 
Income Tax and Corporation Tax: Reliefs for the Removal and Relocation of Certain Industrial Facilities – Sections 380Q – 380X  Part 11D (PDF, 75KB)
 
Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief - Sections 381 - 429  Part 12 (PDF, 871KB)
 
Close Companies - Sections 430 - 441  Part 13 (PDF, 170KB)
 
Taxation of Companies Engaged in Manufacturing Trades, Certain Trading Operations carried on in Shannon Airport and Certain Trading Operations carried on in the Custom House Docks area - Sections 442 - 457  Part 14 (PDF, 271KB)
 
Personal Allowances and Reliefs and Certain Other Income Tax and Corporation Tax Reliefs - Sections 458 - 487  Part 15 (PDF, 365KB)
 
Income Tax Relief for Investment in Corporate Trades - Business Expansion Scheme and Seed Capital Scheme - Sections 488 - 508A  Part 16 (BES) (PDF, 349KB)
 
Income Tax Relief for Investment in Corporate Trades - Employment and Investment Incentive and Seed Capital Scheme - Sections 488-507 Part 16 (E11) (PDF, 28KB)
 
Profit Sharing Schemes and Employee Share Ownership Trusts - Sections 509 - 519D  Part 17 (PDF, 224KB)
 
Payments in Respect of Professional Services by Certain Persons and Payments to Subcontractors in Certain Industries - Sections 520 - 531  Part 18 (PDF, 189KB)
 
Income Levy – Sections 531A – 531N  Part 18A (PDF, 113KB)
 
Parking Levy in Urban Areas - Sections 531O - 531Z  Part 18B (PDF, 80KB)
 
Domicile Levy - Sections 531AA - 531AK  Part 18C (PDF, 99KB)
 
Universal Social Charge - Sections 531AL - 531AAD  Part 18D (PDF, 148KB)
 
Principal Provisions Relating to Taxation of Chargeable Gains - Sections 532 - 613A  Part 19 (PDF, 1.08MB)
 
Companies’ Chargeable Gains - Sections 614 - 629A  Part 20 (PDF, 196KB)
 
Mergers, Divisions, Transfers of Assets and Exchanges of Shares Concerning Companies of Different Member States - Sections 630 - 638
Part 21 (PDF, 96KB)
 
Provisions Relating to Dealing In or Developing Land and Disposals of Development Land - Sections 639 - 653  Part 22 (PDF, 316KB)
 
Farming and Market Gardening - Sections 654 - 669K  Part 23 (PDF, 341KB)
 
Taxation of Profits of Certain Mines and Petroleum Taxation - Sections 670 - 696F  Part 24 (PDF, 302KB)
 
Shipping: Tonnage Tax - Sections 697A - 697Q Part 24A (PDF, 226KB)
 
Industrial and Provident Societies, Building Societies, and Trustee Savings Banks - Sections 698 - 705 Part 25 (PDF, 55KB)
 
Life Assurance Companies - Sections 706 - 730K  Part 26 (PDF, 317KB)
 
Unit Trusts and Offshore Funds - Sections 731 - 747G  Part 27 (PDF, 361KB)
 
Purchase and Sale of Securities - Sections 748 - 753 Part 28 (PDF, 89KB)
 
Patents, Scientific and Certain Other Research, Know-How and Certain Training - Sections 754 - 769F  Part 29 (PDF, 246KB)
 
Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities and Certain Pensions - Sections 770 - 790C Part 30 (PDF, 293KB)
 
Taxation of Settlers, Etc in Respect of Settled or Transferred Income - Sections 791 - 798 Part 31 (PDF, 62KB)
 
Estates of Deceased Persons in Course of Administration and Surcharge on Certain Income of Trustees - Sections 799 - 805 Part 32 (PDF, 78KB)
 
Anti-Avoidance - Sections 806 - 817R  Part 33 (PDF, 303KB)
 
Provisions Relating to the Residence of Individuals - Sections 818 - 825B
Part 34 (PDF, 105KB)
 
Double Taxation Relief - Sections 826 - 835  Part 35 (PDF, 115KB)
 
Transfer Pricing - Sections 835A - 835H  Part 35A (PDF, 49KB)
 
Miscellaneous Special Provisions - Sections 836 - 848A  Part 36 (PDF, 214KB)
 
Special Savings Incentive Accounts - Sections 848B - 848U  Part 36A (PDF, 137KB)
 
Pensions: Incentive tax credits - Section 848V - 848AG  Part 36B (PDF, 79KB)
 
Administration - Sections 849 - 875  Part 37 (PDF, 135KB)
 
Returns of Income and Gains, Other Obligations and Returns, and Revenue Powers - Sections 876 - 917N  Part 38 (PDF, 665KB)
 
Assessments - Sections 918 - 931  Part 39 (PDF, 79KB)
 
Appeals - Sections 932 - 949  Part 40 (PDF, 95KB)
 
Self-Assessment - Sections 950 - 959  Part 41 (PDF, 173KB)
 
Collection and Recovery - Sections 960 - 1006B  Part 42 (PDF, 488KB)
 
Partnerships and European Economic Interest Groupings (EEIG) - Sections 1007 - 1014  Part 43 (PDF, 104KB)
 
Married, Separated and Divorced Persons - Sections 1015 - 1031 Part 44 (PDF, 158KB)
 
Charging and Assessing of Non-Residents - Sections 1032 - 1043  Part 45 (PDF, 62KB)
 
Persons Chargeable in a Representative Capacity - Sections 1044 - 1051  Part 46 (PDF, 40KB)
 
Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions - Sections 1052 - 1086 Part 47 (PDF, 315KB)
 
Miscellaneous and Supplemental - Sections 1087 - 1096B  Part 48 (PDF, 96KB)
 
Commencement, Repeals, Transitional Provisions, Etc - Sections 1097 - 1104 Part 49 (PDF, 43KB)
 
Schedules 1 - 32 Schedules (PDF, 1.18MB)