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Taxes Consolidation Act, 1997 (Number 39 of 1997)


Trustee savings banks

704 Amalgamation of trustee savings banks.

[FA90 s59]

(1) In this Chapter and in Schedule 17, “trustee savings bank” has the same meaning as in the Trustee Savings Banks Act, 1989.

(2) Where any assets or liabilities of a trustee savings bank are transferred or deemed to be transferred to another trustee savings bank in accordance with Part IV of the Trustee Savings Banks Act, 1989, those banks shall be treated for the purposes of the Tax Acts and the Capital Gains Tax Acts as if they were the same person.