Revenue Note for Guidance

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Revenue Note for Guidance

Interpretation and Basic Charging Provisions

PART 1

Interpretation

Overview

This Part provides for the definition and interpretation of certain terms and references used in the Taxes Consolidation Act 1997 (TCA 1997). The TCA 1997 consolidates enactments relating to income tax, corporation tax and capital gains tax. Certain enactments which relate to these taxes also relate to other taxes and duties and the TCA 1997 also consolidates these enactments.

1 Interpretation of this Act

(2) This section defines, for the purposes of the TCA 1997 and of all future enactments, the 4 streams of legislation which are brought together in the Act, namely —

  • the Capital Gains Tax Acts (which consist of the provisions relating to capital gains tax in the TCA 1997 and any other Act),
  • the Corporation Tax Acts (which consist of the provisions relating to corporation tax in the TCA 1997 and any other Act),
  • the Income Tax Acts (which consist of the provisions relating to income tax in the TCA 1997 and any other Act), and
  • the Tax Acts (which consists of the Income Tax Acts and the Corporation Tax Acts).

Within the TCA 1997 it is necessary to preserve the integrity of these 4 streams of legislation so that enactments which relate solely to income tax, corporation tax or capital gains tax or alternatively to a combination of these taxes continue to so relate.

(1), (3) to (5) The section also provides for a definition of “repealed enactments” and sets out rules for the construction of certain references.

Relevant Date: Finance Act 2021