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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 31 December [2]>2021<[2][2]>2024<[2].

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

<[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.