1099 Saving for enactments not repealed

The provisions of other enactments which relate to income tax, corporation tax and capital gains tax which are not repealed by the TCA 1997 continue to apply. The principal such provisions are those sections of the Waiver of Certain Tax, Interest and Penalties Act, 1993 not incorporated into the TCA 1997 and the provisions of the Diplomatic Relations and Immunities Act, 1967 relating to income tax, etc.

Relevant Date: Finance Act 2021