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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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769J Interaction with sections 766, 766A and 766B.

For the purposes of determining the amount of any claim made pursuant to section 766(4B)(a), the excess referred to in that section shall be calculated as if this Chapter did not apply.

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Inserted by FA15 s32(1)(a). Comes into operation on 1 January 2016.