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Taxes Consolidation Act, 1997 (Number 39 of 1997)

[1]>

Chapter 12

Application of this Part

508Z. Application of this Part

(1) Relief under this Part shall apply only to eligible shares which are issued on or before [3]>31 December [2]>2021<[2][2]>2024<[2]<[3][3]>31 December 2026<[3].

(2) Relief cannot be carried forward, under section 508, into any year of assessment subsequent to the [4]>year of assessment [2]>2021<[2][2]>2024<[2]<[4][4]>year of assessment 2026<[4].

<[1]

[1]

[+]

Inserted by FA18 s25(1). Has effect as respects shares issued on or after 1 January 2019.

[2]

[-] [+] [-] [+]

Substituted by FA21 s26(1)(p). Comes into operation on 1 January 2022.

[3]

[-] [+]

Substituted by FA24 s37(1)(k)(i). Comes into operation on 1 January 2025.

[4]

[-] [+]

Substituted by FA24 s37(1)(k)(ii). Comes into operation on 1 January 2025.