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Taxes Consolidation Act, 1997 (Number 39 of 1997)

[1]>

835AX Order of application.

(1) This Part shall apply after all provisions of the Tax Acts and the Capital Gains Tax Acts, [2]>other than section 811C<[2][2]>other than section 811C and Part 35D<[2].

(2) A mismatch outcome shall not be neutralised under more than one Chapter of this Part.

<[1]

[1]

[+]

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

[2]

[-] [+]

Substituted by FA21 s31(4). Comes into operation on 1 January 2022.