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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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898R Commencement (Chapter 3A).

(1) This Chapter, other than sections 898H, 898I, 898J, 898L, 898M and [2]>898P<[2] [2]>898O<[2], is deemed to have applied as on and from 1 January 2004.

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(2) Section 898P shall apply as respects an act or omission which takes place or begins on or after the date of the passing of the Finance Act 2004.

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(2) Section 898O shall apply as respects an act or omission which takes place or begins on or after the date of the passing of the Finance Act 2005.

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(3) The provisions of sections 898H, 898I, 898J, 898L and 898M shall come into operation on such day, being a day not earlier than [4]>1 January 2005<[4] [4]>1 July 2005<[4], as the Minister for Finance may specify by order.

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[1]

[+]

Inserted by FA04 sched4.

[2]

[-] [+]

Substituted by FA05 s144(1)(i)(i). This section applies as on and from 25 March 2005

[3]

[-] [+]

Substituted by FA05 s144(1)(i)(ii). This section applies as on and from 25 March 2005

[4]

[-] [+]

Substituted by FA05 s144(1)(i)(iii). This section applies as on and from 25 March 2005