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Taxes Consolidation Act, 1997 (Number 39 of 1997)


611A Treatment of certain disposals made by The Pharmaceutical Society of Ireland.

(1) In this section—

new Society” means Cumann Cógaisceoirí na hÉireann or, in the English language, The Pharmaceutical Society of Ireland established by section 5(2) of the Pharmacy Act 2007;

old Society” means the Pharmaceutical Society of Ireland constituted and incorporated by section 4 of the Pharmacy (Ireland) Act 1875.

(2) An asset disposed of by the new Society which it acquired from the old Society by virtue of section 5 of the Pharmacy Act 2007 shall be deemed to have been acquired by the new Society at the same time and for the same consideration that it was acquired by the old Society, and the provisions of section 556 shall apply accordingly.




Inserted by F(No.2)A08 s45(1). Applies to disposals made on or after 20 November 2008.