Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been repealed.
Repealed by FA24 s53. Comes into operation on 1 January 2025.
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600C. Qualifying company
For the purposes of this Chapter, a company shall be a qualifying company if it holds certificates of qualification.
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600C. Qualifying company
For the purposes of this Chapter, a company shall be a qualifying company if it holds certificates of qualification.
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Inserted by F(No.2)A23 s46(1)(a). Comes into operation on such day as the Minister for Finance may appoint by order.
[3]
Inserted by FA24 s54(1)(a). Comes into operation on such day as the Minister for Finance may appoint by order.