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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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600R. Application of this Chapter

Section 600M shall apply only in respect of the disposal of eligible shares that are issued on or before 31 December 2026.

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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.