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Taxes Consolidation Act, 1997 (Number 39 of 1997)

835Saver for arrangements made under section 362 of Income Tax Act, 1967.

[FA87 s23(2)]

Notwithstanding the repeal of section 362 of the Income Tax Act, 1967, by section 23(1) of the Finance Act, 1987, where before the 9th day of July, 1987, an order was made under section 362 of the Income Tax Act, 1967, the arrangement to which the order relates shall continue to have the force of law.