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Taxes Consolidation Act, 1997 (Number 39 of 1997)


898S Cessation.

This Chapter, other than sections 898L, 898M and 898O, shall cease to have effect as respects an interest payment made to or secured for a person on or after 1 January 2016 who is—

(a)resident in a Member State, or

(b)resident in a territory with which arrangements were made and such territory is a reportable jurisdiction within the meaning of Section VIII of the standard, as defined in section 891F.




Inserted by FA15 s74(b). Comes into operation from 31 December 2015 per S.I. 609/2015