Taxes Consolidation Act, 1997 (Number 39 of 1997)
Inserted by FA02 s53(1). FA03 s62 amends FA03 s53 to provide that Part 24A will take effect from the date of passing of FA03, 28 March 2003.
Substituted by FA06 s67(1)(d). This section shall come into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.