1104 Short title and construction

The short title of the Act is the “Taxes Consolidation Act 1997”.

The section lists various sections of the Taxes Consolidation Act 1997 which are to be construed together with the Customs Acts, the statutes which relate to the duties of excise, the Value-Added Tax Consolidation Act 2010, the Stamp Duties Consolidation Act 1999, the Capital Acquisitions Tax Consolidation Act 2003 and Part VI of the Finance Act, 1983 which imposed the Residential Property Tax.

Relevant Date: Finance Act 2021