Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)


626A Restriction on set-off of pre-entry losses.

For the purposes of Part 20, Schedule 18A (which makes provision in relation to losses accruing to a company before the time when it becomes a member of a group of companies and losses accruing on assets held by any company at such a time) shall apply.




Inserted by FA99 s56(1)(f). Applies in any other case as on and from the 11th day of February, 1999.