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Taxes Consolidation Act, 1997 (Number 39 of 1997)


669E Application of Chapter 4 of Part 9.

(1) Subject to subsection (2), Chapter 4 of Part 9 shall apply as if this Chapter were contained in that Part.

(2) In Chapter 4 of Part 9, as applied by virtue of subsection (1) to a qualifying quota, the reference in section 312(5)(a)(i) to the sum mentioned in paragraph (b) shall in the case of a qualifying quota be construed as a reference to the amount of the qualifying expenditure on the acquisition of the qualifying quota remaining unallowed, computed in accordance with section 669C.




Inserted by FA00 s61(b). With effect from 1 November 2001 per SI 505 of 2001.