1097 Commencement

(1) The TCA 1997 is deemed to come into effect, except where otherwise provided in the Act —

• in relation to income tax, for the year 1997–98 and subsequent years of assessment,
• in relation to corporation tax, for accounting periods ending on or after 6 April, 1997, and
• in relation to capital gains tax, for the year 1997–98 and subsequent years of assessment.

The “deeming” provision is necessary as the TCA 1997 was only enacted on 30 November, 1997 but had to come into force from the start of the tax year (that is, 6 April, 1997) in order to ensure a smooth change over from the old law to the new. For convenience and because of the interaction of the Corporation Tax Acts and the Income Tax Acts, the TCA 1997 was also deemed to commence for corporation tax purposes for accounting periods ending on or after 6 April, 1997.

(2) In addition to the commencement provisions for income tax, corporation tax and capital gains tax, it is necessary to provide for the commencement of the provisions of the TCA 1997 which do not specifically relate to such taxes. Accordingly, it is provided that the provisions of the TCA 1997 set out below are deemed to come into force on the 6 April, 1997 in substitution for the corresponding provisions of the old law (referred to as “the repealed enactments”).

• (2)(a) Any provisions authorising the making, variation or revocation of any order or regulation or other instrument.
• (2)(b) Any provision relating to the making of a return, the furnishing of a certificate or statement, or the giving of any information. These provisions include any such provision which imposes a duty or obligation on the Revenue Commissioners, their officers and inspectors as well as duties and obligations imposed on any other person.
• (2)(c) Any provision imposing a fine, forfeiture or penalty.
• (2)(d) Any provision which —
  • confers any power, the exercise of which, or
  • imposes any duty or obligation, the performance of which, operates or may operate for more than —
  • one year of assessment in the case of income tax,
  • one accounting period in the case of corporation tax, and
  • one year of assessment in the case of capital gains tax.
  
  However, such provisions of the TCA 1997 do not operate where the tax concerned is comprised wholly of income tax, corporation tax or capital gains tax, as appropriate, for years of assessment before 1997–98 or in the case of corporation tax, for accounting periods ending before 6 April, 1997. In such cases the repealed provisions continue to apply.
• (2)(e) Those provisions contained in the TCA 1997 which relate to taxes and duties other than income tax, corporation tax and capital gains tax. The references for such provisions may be found in section 1104.

(3) Anything done under the provisions of the repealed enactments corresponding with the provisions of the TCA 1997 and referred to in subsection (2) are deemed to have been done under the provisions of the TCA 1997 to which the provisions of the repealed enactments correspond.

(4) Those provisions of the repealed enactments which impose a fine, forfeiture, penalty or punishment in respect of an offence are to continue in force in so far as they are concerned with an offence which was committed or began before 6 April, 1997.

(5) As and from the 6 April, 1997, any order or regulation made, or anything done or having effect as if done, under a repealed provision is deemed to be an order, etc made under the corresponding provision of the TCA 1997.

Relevant Date: Finance Act 2021