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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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CHAPTER 11

Application

111AAAE.  Application (Part 4A)

(1) Subject to subsection (2) and section 111AAE, this Part shall apply to fiscal years beginning on or after 31 December 2023.

(2) Except for MNE groups to which section 111AZ(1) applies, sections 111L, 111M and 111N shall apply to fiscal years beginning on or after 31 December 2024.

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Inserted by F(No.2)A23 s94.