Revenue Note for Guidance

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Revenue Note for Guidance

1098 Repeals

(1) The enactments listed in column (2) of Schedule 30 are repealed as on and from 6 April, 1997 to the extent specified in column (3) of that Schedule.

(2) Subject to the exceptions provided for in section 1097, the provisions of the TCA 1997 do not apply in relation to —

  • income tax for the year 1997–98 and earlier years of assessment,
  • corporation tax for accounting periods ending before 6 April, 1997,
  • capital gains tax for the year 1997–98 and earlier years of assessment.

Relevant Date: Finance Act 2021