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Taxes Consolidation Act, 1997 (Number 39 of 1997)

842Replacement of harbour authorities by port companies.

[FA97 s48]

(1) In this section, “relevant port company” has the same meaning as in paragraph 1 of Schedule 26.

(2) Schedule 26 shall apply where assets are vested in, or transferred to, a relevant port company pursuant to the Harbours Act, 1996.

(3) This section and Schedule 26 shall apply from the 1st day of March, 1997.