Division 1 General Background Division 2 Assessment and Collection of Tax Division 3 Taxation of Individuals Division 4 Trades and Professions: Basis of Assessment Division 5 Trades and Professions: Calculation of Profits Division 6 Capital Allowances Division 7 Farming and Other Income from Land Division 8 Schedule D: Cases III and IV: Income from Patents; Investment Products Division 9 Schedule F: Distributions from Companies Division 10 Schedule E: Income from Offices and Employments and Covid Related Reliefs Division 11 PAYE, PRSI and Profit Sharing Schemes Division 12 Immovable Property Division 13 Foreign Aspects Division 14 Double Taxation Relief Division 15 Estates and Settlement Division 16 Retirement Plans Division 17 Anti-Avoidance Division 18 Exemptions and Reliefs.