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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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Chapter 9

Structured arrangements

835AT Application of Chapter 9.

(1) This Chapter shall apply to a company which is within the charge to domestic tax.

(2) Notwithstanding sections 835AC, 835AE, 835AI and 835AK, this Chapter shall apply where a mismatch outcome arises under a structured arrangement.

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Inserted by FA19 s31. Comes into operation on 1 January 2020.