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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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Chapter 11

Application of this Part

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835AW Scope of application.

This Part shall apply to payments made or arising on or after 1 January 2020.

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835AW. Scope of application

(1) Chapters 1 to 10 shall apply to payments made or arising on or after 1 January 2020.

(2) Chapter 10A shall apply to tax periods commencing on or after 1 January 2022.

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

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Substituted by FA21 s30(1)(g). Comes into operation on 1 January 2022.