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Taxes Consolidation Act, 1997 (Number 39 of 1997)


739X Application of this Chapter

This Chapter shall apply to—

(a)accounting periods commencing on or after 1 January 2017, or

(b)where an investment undertaking's immediately preceding accounting period ended on or after 31 December 2015 and a decision was made after 20 October 2016 to change the accounting period such that paragraph (a) would not apply, that accounting period commencing on or after 20 October 2016.




Inserted by FA16 s23(b). Comes into operation on 1 January 2017.