Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)

SCHEDULE 13

Accountable Persons for Purposes of Chapter 1 of Part 18

Section 521.

[FA92 Sch2; FA94 s11; FA96 s8]

1. A Minister of the Government.

[67]>

2. A local authority within the meaning of section 2(2) of the Local Government Act, 1941.

<[67]

[67]>

2. A local authority within the meaning of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014).

<[67]

3. A body established under the Local Government Services (Corporate Bodies) Act, 1971.

[28]>

4. A health board.

<[28]

[26]>

5. The General Medical Services (Payments) Board established under the General Medical Services (Payments) Board (Establishment) Order, 1972 (S.I. No. 184 of 1972).

<[26]

[26]>

5. Primary Care Reimbursement Service.

<[26]

6. The Attorney General.

7. The Comptroller and Auditor General.

8. The Director of Public Prosecutions.

9. The Commissioner of Valuation.

10. The Chief Boundary Surveyor.

11. The Director of Ordnance Survey.

12. The Revenue Commissioners.

[9]>

13. The Civil Service Commissioners.

<[9]

[21]>

[9]>

13. The Civil Service and Local Appointments Commissioners.

<[9]

<[21]

[21]>

13. Public Appointments Service.

<[21]

14. The Commissioners of Public Works in Ireland.

15. The Clerk of Dáil Éireann.

16. The Legal Aid Board.

[63]>

17. A vocational education committee or a technical college established under the Vocational Education Act, 1930.

<[63]

[63]>

17. An education and training board.

<[63]

18. Teagasc.

[83]>

19. A harbour authority.

<[83]

[64]>

20. An Foras Áiseanna Saothair.

<[64]

21. Údarás na Gaeltachta.

22. The Industrial Development Agency (Ireland).

[1]>

23. An Bord Tráchtála — The Irish Trade Board.

<[1]

[69]>

24. Shannon Free Airport Development Company Limited.

<[69]

[16]>

25. Bord Fáilte Éireann.

<[16]

[16]>

25. The National Tourism Development Authority.

<[16]

[100]>

26. An institution of higher education within the meaning of the Higher Education Authority Act, 1971.

<[100]

[100]>

26. A designated institution of higher education within the meaning of section 53(1) of the Higher Education Authority Act 2022.

<[100]

[17]>

27. CERT Limited.

<[17]

[70]>

28. The Radiological Protection Institute of Ireland.

<[70]

29. A voluntary public or joint board hospital to which grants are paid by the Minister for Health and Children in the year 1988-89 or any subsequent year of assessment.

30. An authorised insurer within the meaning of section 470.

[38]>

31. An Bord Glas.

<[38]

32. An Bord Pleanála.

[8]>

33. ACC Bank plc.

<[8]

[35]>

34. Aer Lingus Group plc.

<[35]

[22]>

35. Aer Rianta cuideachta phoiblí theoranta.

<[22]

[22]>

35. [79]>Dublin Airport Authority public limited company<[79][79]>daa public limited company<[79].

<[22]

[65]>

36. Arramara Teoranta.

<[65]

37. Blood Transfusion Service Board.

38. An Bord Bia.

39. [98]>Bord na gCon<[98][98]>Rásaíocht Con Éireann<[98].

40. [80]>Bord Gáis Éireann<[80][80]>Ervia<[80].

41. Bord Iascaigh Mhara.

[10]>

42. Bord na Móna.

<[10]

[10]>

42. Bord na Móna plc.

<[10]

[5]>

43. Bord Telecom Éireann.

<[5]

44. Coillte Teoranta.

[38]>

45. The Combat Poverty Agency.

<[38]

46. Coras Iompair Éireann.

[1]>

47. Custom House Docks Development Authority.

<[1]

48. Electricity Supply Board.

49. Housing Finance Agency plc.

[3]>

50. ICC Bank plc.

<[3]

51. Irish National Petroleum Corporation Limited.

52. Irish National Stud Company Limited.

53. National Building Agency Limited.

54. [91]>National Concert Hall Company Limited.<[91][91]>National Concert Hall.<[91]

55. The Marine Institute.

[95]>

56. An Post National Lottery Company.

<[95]

[38]>

57. Nítrigin Éireann Teoranta.

<[38]

58. An Post.

59. Radio Telefís Éireann.

[11]>

60. National Rehabilitation Board.

<[11]

61. Royal Hospital Kilmainham Company.

62. The Environmental Protection Agency.

[1]>

63. Forbairt.

<[1]

[66]>

64. Forfás.

<[66]

65. The Irish Aviation Authority.

[38]>

66. The National Economic and Social Council.

67. The National Economic and Social Forum.

<[38]

68. The National Roads Authority.

69. Temple Bar Properties Limited.

70. [92]>The Irish Film Board.<[92][92]>Fís Éreann - Screen Ireland.<[92]

[38]>

71. An educational institution established by or under section 3 of the Regional Technical Colleges Act, 1992, as a regional technical college.

72. The Dublin Institute of Technology.

<[38]

[39]>

73. Area Development Management Limited.

<[39]

[39]>

73. Pobal.

<[39]

74. The Commissioner of Irish Lights.

[38]>

75. Dublin Transportation Office.

<[38]

76. The Heritage Council.

77. The Higher Education Authority.

[38]>

78. The Independent Radio and Television Commission.

<[38]

[13]>

79. The Irish Horseracing Authority.

<[13]

[13]>

79. Horse Racing Ireland.

<[13]

[101]>

80. The Labour Relations Commission.

<[101]

[35]>

81. National Safety Council.

<[35]

82. [81]>The Pensions Board<[81][81]>The Pensions Authority<[81].

[2]>

[18]>

83. The Office of the Director of Telecommunications Regulation.

<[18]

[18]>

83. The Commission for Communications Regulation.

<[18]

84. The Law Reform Commission.

[5]>

85. Northern Regional Fisheries Board — Bord Iascaigh Réigiúnach an Tuaisceart.

<[5]

[35]>

86. The Office for Health Management.

<[35]

[23]>

87. Hospital Bodies Administration Bureau.

<[23]

[11]>

88. National Social Services Board.

<[11]

89. National Standards Authority of Ireland.

90. Enterprise Ireland.

[84]>

91. Dublin Docklands Development Authority.

<[84]

[6]>

92. A commission established by the Government or a Minister of the Government for the purpose of providing information to the public in relation to a referendum referred to in section 1 of Article 47 of the Constitution.

<[6]

[6]>

92. A Referendum Commission established by order made under section 2(1) of the Referendum Act, 1998.

<[6]

93. The Office of the Ombudsman.

[19]>

94. The Public Offices Commission.

<[19]

[19]>

94. The Standards in Public Office Commission.

<[19]

95. The Office of the Information Commissioner.

<[2]

[7]>

[46]>

96. The Central Fisheries Board.

97. A regional fisheries board established by virtue of an order made under section 10 of the Fisheries Act, 1980.

<[46]

[67]>

98. A County Enterprise Board (being a board referred to in the Schedule to the Industrial Development Act, 1995).

<[67]

99. Western Development Commission.

[71]>

100. The Equality Authority.

<[71]

[72]>

101. Commissioners of Charitable Donations and Bequests for Ireland.

<[72]

[40]>

102. Commission for Electricity Regulation.

<[40]

[40]>

102. [93]>Commission for Energy Regulation.<[93][93]>Commission for Regulation of Utilities.<[93]

<[40]

[73]>

103. A regional authority established by an order made under section 43(1) of the Local Government Act, 1991.

<[73]

<[7]

[14]>

[4]>

104. The National Pensions Reserve Fund Commission.

<[4]

<[14]

[12]>

[38]>

104. The Eastern Regional Health Authority, the Health Boards Executive or an area health board established under the Health (Eastern Regional Health Authority) Act, 1999.

<[38]

[85]>

105. Irish Sports Council.

<[85]

[55]>

106. Údarás Uchtála na hÉireann.

<[55]

[55]>

106. Údarás Uchtála na hÉireann.

<[55]

[35]>

107. Council for Children’s Hospitals’ Care.

<[35]

108. National Disability Authority.

109. Aquaculture Licences Appeals Board.

110. Office of the President.

[31]>

111. Director of Equality Investigations.

<[31]

[31]>

111. Director of the Equality Tribunal.

<[31]

[35]>

112. Director of Consumer Affairs.

<[35]

[38]>

113. Data Protection Commissioner.

<[38]

[32]>

114. Competition Commissioner.

<[32]

[74]>

[32]>

114. Competition Authority.

<[32]

<[74]

115. Chief State Solicitor.

116. Central Statistics Office.

117. Commission to Inquire into Child Abuse.

[27]>

118. Campus and Stadium Ireland Development Ltd.

<[27]

[86]>

[27]>

118. National Sports Campus Development Authority.

<[27]

<[86]

[41]>

119. Digital Media Development Ltd.

<[41]

[41]>

119. Digital Hub Development Agency.

<[41]

[33]>

120. Comhairle.

<[33]

<[12]

[33]>

120. Citizens Information Board.

<[33]

[15]>

[75]>

121. Human Rights Commission.

<[75]

[96]>

122. Pensions Ombudsman.

<[96]

[38]>

123. Refugee Appeals Tribunal.

<[38]

124. The Dublin Institute for Advanced Studies.

125. Pre-Hospital Emergency Care Council.

126. Sustainable Energy Ireland — The Sustainable Energy Authority of Ireland.

127. The Health Insurance Authority.

128. Commission for Aviation Regulation.

[87]>

129. Railway Procurement Agency.

<[87]

[38]>

130. The National Council on Ageing and Older People.

<[38]

[56]>

131. National Qualifications Authority of Ireland (NQAI).

<[56]

[43]>

132. BreastCheck, The National Breast Screening Programme.

<[43]

[57]>

133. The National Council for the Professional Development of Nursing and Midwifery.

<[57]

134. Mater and Children’s Hospital Development Ltd.

[88]>

135. The National Consultative Commission on Racism and Interculturalism.

<[88]

[48]>

136. Office of Tobacco Control.

<[48]

137. The Marine Casualty Investigation Board.

138. National Treasury Management Agency as regards the performance of functions by it conferred on, or delegated to, it by or under Part 2 of the National Treasury Management Agency (Amendment) Act 2000. (State Claims Agency).

[68]>

139. National Development Finance Agency.

<[68]

<[15]

[30]>

140. The Personal Injuries Assessment Board.

<[30]

[20]>

141. The National Council for Curriculum and Assessment.

142. The State Examinations Commission.

[34]>

143. The Special Residential Services Board.

<[34]

<[20]

[49]>

[34]>

143. Children Acts Advisory Board.

<[34]

<[49]

[24]>

144. National Treatment Purchase Fund Board.

145. The Mental Health Commission.

[43]>

146. Crisis Pregnancy Agency.

<[43]

[28]>

147. Commission on Electronic Voting.

<[28]

148. [82]>Irish Medicines Board<[82][82]>Health Products Regulatory Authority<[82].

[76]>

149. National Educational Welfare Board.

<[76]

150. Oifig Choimisinéir na dTeangacha Oifigiúla.

151. The Health Service Executive.

152. Commission for Public Service Appointments.

[50]>

153. Commission for Taxi Regulation.

<[50]

<[24]

[25]>

154. National Council for Special Education.

155. National Library of Ireland.

156. An Education Support Centre established under section 37 of the Education Act 1998.

[35]>

157. Irish Health Services Accreditation Board.

<[35]

<[25]

[29]>

158. The Road Safety Authority.

159. Grangegorman Development Agency.

160. [94]>The Railway Safety Commission.<[94][94]>Commission for Railway Regulation.<[94]

161. The Teaching Council.

162. EirGrid.

[58]>

163. The Further Education and Training Awards Council.

<[58]

164. Irish Auditing and Accounting Supervisory Authority.

<[29]

[36]>

[59]>

165. Limerick Northside Regeneration Agency.

<[59]

[60]>

166. Limerick Southside Regeneration Agency.

<[60]

167. The Health Information and Quality Authority.

168. Teilifís na Gaeilge.

169. Food Safety Authority of Ireland.

[51]>

170. National Social Work Qualification Board.

<[51]

171. Sea-Fisheries Protection Authority.

[38]>

172. National Centre for Partnership Performance.

<[38]

173. National Economic and Social Development Office.

<[36]

[37]>

174. The National Asset Management Agency or a company to which section 616(1)(g) relates.

<[37]

[47]>

174. Inland Fisheries Ireland.

<[47]

[42]>

175. National Transport Authority.

176. The Medical Council.

[52]>

177. Anglo Irish Bank Corporation Limited.

<[52]

[52]>

177. Irish Bank Resolution Corporation Limited.

<[52]

[53]>

178. Central Bank and Financial Services Authority of Ireland.

<[53]

[53]>

178. Central Bank of Ireland.

<[53]

179. [99]>Financial Services Ombudsman’s Bureau<[99][99]>Office of the Financial Services and Pensions Ombudsman<[99].

180. Broadcasting Authority of Ireland.

<[42]

[44]>

181. Inland Fisheries Ireland.

<[44]

[45]>

[77]>

182. National Consumer Agency.

<[77]

183. The body known as the Credit Review Office established pursuant to guidelines issued under section 210 of the National Asset Management Agency Act 2009.

184. Health and Safety Authority.

185. Irish Takeover Panel.

186. The Pharmaceutical Society of Ireland.

187. Ombudsman for Children.

[54]>

188. Health and Social Care Professional Council.

<[54]

<[45]

[61]>

189. Qualifications and Quality Assurance Authority of Ireland.

190. Nursing and Midwifery Board of Ireland.

191. Garda Síochána Ombudsman Commission.

<[61]

[62]>

192. Credit Union Restructuring Board.

<[62]

[68]>

193 Child and Family Agency.

194 An tSeirbhís Oideachais Leanúnaigh agus Scileanna (SOLAS).

195 A regional assembly established by an order made under section 43(1) of the Local Government Act 1991.

<[68]

[78]>

196. Irish Human Rights and Equality Commission.

197. Competition and Consumer Protection Commission.

198. Regulator of the National Lottery.

199. Shannon Group plc.

200. Charities Regulatory Authority.

<[78]

[90]>

201. Policing Authority.

202. Educational Research Centre.

203. Sport Ireland.

204. A company to which section 7 of the Harbours Act 1996 applies.

[97]>

205. Data Protection Commission.

<[97]

<[90]

[102]>

208. Approved Housing Bodies Regulatory Authority.

209. The Land Development Agency.

<[102]

[103]>

211. Royal Irish Academy.

<[103]

[1]

[-] [-] [-]

Deleted by FA99 s17(a).

[2]

[+]

Inserted by FA99 s17(b).

[3]

[-]

Repealed by ICC BA00 s7 and ICC BA00 (Sections 5 and 7) (Commencement) Order 2001 (S.I. 396/2001) with effect from 12 February 2001.

[4]

[+]

Inserted by NPRF00 s30(d).

[5]

[-] [-]

Deleted by FA00 s20(a).

[6]

[-] [+]

Substituted by FA00 s20(b).

[7]

[+]

Inserted by FA00 s20(c).

[8]

[-]

Repealed by ACC BA01 s12(1) with effect from such date as the Minister of Finance may appoint by order.

[9]

[-] [+]

Substituted by FA01 s14(a).

[10]

[-] [+]

Substituted by FA01 s14(b).

[11]

[-] [-]

Deleted by FA01 s14(c).

[12]

[+]

Inserted by FA01 s14(d).

[13]

[-] [+]

Substituted by FA03 s10(2)(a). Applies with effect from 18 December 2001.

[14]

[-]

Deleted by FA03 s10(2)(b).

[15]

[+]

Inserted by FA03 s10(2)(c). Applies with effect from 1 May 2003.

[16]

[-] [+]

Substituted by FA04 s5(1)(a). This section shall be deemed to have come into force and shall take effect as on and from 28 May 2003.

[17]

[-]

Deleted by FA04 s5(1)(b). Shall be deemed to have come into force and shall take effect as on and from 28 May 2003.

[18]

[-] [+]

Substituted by FA04 s5(1)(c). Shall be deemed to have come into force and shall take effect as on and from 1 December 2002.

[19]

[-] [+]

Substituted by FA04 s5(1)(d). Shall be deemed to have come into force and shall take effect as on and from 10 December 2001.

[20]

[+]

Inserted by FA04 s5(1)(e). Comes into operation on 1 May 2004.

[21]

[-] [+]

Substituted by FA05 s15(2)(a). This section shall be deemed to have come into force and shall take effect as on and from 19 October 2004.

[22]

[-] [+]

Substituted by FA05 s15(2)(b). This section shall be deemed to have come into force and shall take effect as on and from 1 October 2004.

[23]

[-]

Deleted by FA05 s15(2)(c). This section shall be deemed to have come into force and shall take effect as on and from 1 January 2005.

[24]

[+]

Inserted by FA05 s15(2)(d). This section comes into operation on 1 May 2005.

[25]

[+]

Inserted by FA06 s10(1). This section comes into operation on 1 May 2006.

[26]

[-] [+]

Substituted by FA07 s13(1)(a). This section is deemed to have taken effect as and from 1 January 2005.

[27]

[-] [+]

Substituted by FA07 s13(1)(b). This section is deemed to have taken effect as and from 1 January 2007.

[28]

[-] [-]

Deleted by FA07 s13(1)(c). This section is deemed to have taken effect as and from 1 January 2007.

[29]

[+]

Inserted by FA07 s13(1)(d). Applies as and from 1 May 2007.

[30]

[+]

Inserted by PIABA03 s85.

[31]

[-] [+]

Substituted by FA08 s12(1)(a). This section is deemed to have taken effect as and from 19 July 2004.

[32]

[-] [+]

Substituted by FA08 s12(1)(b). This section is deemed to have taken effect as and from 1 October 1991.

[33]

[-] [+]

Substituted by FA08 s12(1)(c). This section is deemed to have taken effect as and from 30 March 2007.

[34]

[-] [+]

Substituted by FA08 s12(1)(d). This section is deemed to have taken effect as and from 17 July 2007.

[35]

[-] [-] [-] [-] [-] [-]

Deleted by FA08 s12(1)(e). This section is deemed to have taken effect as and from 1 January 2008.

[36]

[+]

Inserted by FA08 s12(1)(f). This section takes effect as and from 1 May 2008.

[37]

[+]

Inserted by the National Asset Management Agency Act 2009 Sched 3 part 10.

[38]

[-] [-] [-] [-] [-] [-] [-] [-] [-] [-] [-] [-]

Deleted by FA10 s22(1)(a). Deemed to have come into force and takes effect as on and from 1 January 2010.

[39]

[-] [+]

Substituted by FA10 s22(1)(b). Deemed to have come into force and takes effect as on and from 1 January 2010.

[40]

[-] [+]

Substituted by FA10 s22(1)(c). Deemed to have come into force and takes effect as on and from 1 January 2010.

[41]

[-] [+]

Substituted by FA10 s22(1)(d). Deemed to have come into force and takes effect as on and from 1 January 2010.

[42]

[+]

Inserted by FA10 s22(1)(e). Applies as and from 1 May 2010.

[43]

[-] [-]

Deleted by FA11 s18(1)(a). Deemed to have come into force and takes effect as on and from 1 January 2011.

[44]

[+]

Inserted by FA11 s18(1)(c). Applies as and from 1 July 2010.

[45]

[+]

Inserted by FA11 s18(1)(d). Applies as and from 1 May 2011.

[46]

[-]

Deleted by the Inland Fisheries Act 2010, Schedule 2, Part 13(2)(a).

[47]

[+]

Inserted by the Inland Fisheries Act 2010 (Act 10 of 2010), Schedule 2, Part 13(2)(b).

[48]

[-]

Deleted by FA12 s21(a). Deemed to have come into force and takes effect on and from 1 January 2012.

[49]

[-]

Deleted by FA12 s21(a). Deemed to have come into force and takes effect on and from 1 January 2012.

[50]

[-]

Deleted by FA12 s21(a). Deemed to have come into force and takes effect on and from 1 January 2012.

[51]

[-]

Deleted by FA12 s21(a). Deemed to have come into force and takes effect on and from 1 January 2012.

[52]

[-] [+]

Substituted by FA12 s21(b). Deemed to have come into force and takes effect on and from 1 January 2012.

[53]

[-] [+]

Substituted by FA12 s21(c). Deemed to have come into force and takes effect on and from 1 January 2012.

[54]

[+]

Inserted by FA12 s21(d). Deemed to have come into force and takes effect on and from 1 January 2012.

[55]

[-] [+]

Substituted by AA10 s174(b). With effect from 1 November 2010 as per SI No. 511 of 2010.

[56]

[-]

Deleted by FA13 s93(2)(a). Applies from 27 March 2013.

[57]

[-]

Deleted by FA13 s93(2)(a). Applies from 27 March 2013.

[58]

[-]

Deleted by FA13 s93(2)(a). Applies from 27 March 2013.

[59]

[-]

Deleted by FA13 s93(2)(a). Applies from 27 March 2013.

[60]

[-]

Deleted by FA13 s93(2)(a). Applies from 27 March 2013.

[61]

[+]

Inserted by FA13 s93(2)(b). Applies as and from 1 May 2013.

[62]

[+]

Inserted by F(No.2)A13 s17(2). Comes into operation on 1 January 2014.

[63]

[-] [+]

Substituted by EATBA13 sched6(24).

[64]

[-]

Deleted by FA14 s8(1)(a). Applies as and from 23 December 2014.

[65]

[-]

Deleted by FA14 s8(1)(a). Applies as and from 23 December 2014.

[66]

[-]

Deleted by FA14 s8(1)(a). Applies as and from 23 December 2014.

[67]

[-]

Deleted by FA14 s8(1)(a). Applies as and from 23 December 2014.

[68]

[+]

Inserted by FA14 s8(1)(b). Applies as and from 23 December 2014.

[67]

[-] [+]

Substituted by LGRA14 sched2(part5)

[68]

[-]

Deleted by NTMA(A)A14 part4(11).

[69]

[-]

Deleted by FA15 s10(2)(a). Comes into operation on 1 January 2016.

[70]

[-]

Deleted by FA15 s10(2)(a). Comes into operation on 1 January 2016.

[71]

[-]

Deleted by FA15 s10(2)(a). Comes into operation on 1 January 2016.

[72]

[-]

Deleted by FA15 s10(2)(a). Comes into operation on 1 January 2016.

[73]

[-]

Deleted by FA15 s10(2)(a). Comes into operation on 1 January 2016.

[74]

[-]

Deleted by FA15 s10(2)(a). Comes into operation on 1 January 2016.

[75]

[-]

Deleted by FA15 s10(2)(a). Comes into operation on 1 January 2016.

[76]

[-]

Deleted by FA15 s10(2)(a). Comes into operation on 1 January 2016.

[77]

[-]

Deleted by FA15 s10(2)(a). Comes into operation on 1 January 2016.

[78]

[+]

Inserted by FA15 s10(2)(b). Comes into operation on 1 January 2016.

[79]

[-] [+]

Substituted by FA15 s10(2)(c)(i). Comes into operation on 1 January 2016.

[80]

[-] [+]

Substituted by FA15 s10(2)(c)(ii). Comes into operation on 1 January 2016.

[81]

[-] [+]

Substituted by FA15 s10(2)(c)(iii). Comes into operation on 1 January 2016.

[82]

[-] [+]

Substituted by FA15 s10(2)(c)(iv). Comes into operation on 1 January 2016.

[83]

[-]

Deleted by FA18 sched2(1)(c)(i). Comes into operation on 1 January 2019.

[84]

[-]

Deleted by FA18 sched2(1)(c)(i). Comes into operation on 1 January 2019.

[85]

[-]

Deleted by FA18 sched2(1)(c)(i). Comes into operation on 1 January 2019.

[86]

[-]

Deleted by FA18 sched2(1)(c)(i). Comes into operation on 1 January 2019.

[87]

[-]

Deleted by FA18 sched2(1)(c)(i). Comes into operation on 1 January 2019.

[88]

[-]

Deleted by FA18 sched2(1)(c)(i). Comes into operation on 1 January 2019.

[90]

[+]

Inserted by FA18 sched2(1)(c)(ii). Comes into operation on 1 January 2019.

[91]

[-] [+]

Substituted by FA18 sched2(1)(c)(iii). Comes into operation on 1 January 2019.

[92]

[-] [+]

Substituted by FA18 sched2(1)(c)(iv). Comes into operation on 1 January 2019.

[93]

[-] [+]

Substituted by FA18 sched2(1)(c)(v). Comes into operation on 1 January 2019.

[94]

[-] [+]

Substituted by FA18 sched2(1)(c)(vi). Comes into operation on 1 January 2019.

[95]

[-]

Deleted by FA21 s11(a). Comes into operation on 1 January 2022.

[96]

[-]

Deleted by FA21 s11(a). Comes into operation on 1 January 2022.

[97]

[+]

Inserted by FA21 s11(b). Comes into operation on 1 January 2022.

[98]

[-] [+]

Substituted by FA21 s11(c)(i). Comes into operation on 1 January 2022.

[99]

[-] [+]

Substituted by FA21 s11(c)(ii). Comes into operation on 1 January 2022.

[100]

[-] [+]

Substituted by FA22 s23(1)(a). This section shall come into operation on such day as the Minister for Finance may appoint by order.

[101]

[-]

Deleted by FA22 s23(1)(b). Comes into operation on 1 January 2023.

[102]

[+]

Inserted by FA22 s23(1)(c). Comes into operation on 1 January 2023.

[103]

[+]

Inserted by FA22 s23(1)(d). This section shall come into operation on such day as the Minister for Finance may appoint by order.