Section 1104 Short title and construction

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(1) This Act may be cited as the Taxes Consolidation Act, 1997.

What is the full title of the TCA?

(1) This Act's formal title is "The Taxes Consolidation Act, 1997".

(2) Sections 7, 858, 859, 872(1), 905, 906, 910, 912, 1002, 1078, 1079 and 1093 (in so far as relating to Customs) shall be construed together with the Customs Acts and (in so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.

What provisions in the TCA 1997 are closely linked to and must be read together with customs law?

(2) The following provisions in the Taxes Consolidation Act are closely linked to, and must be read together with customs law:...

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(3) Sections 7, 811, 858, 859, 872(1), 887, 905, 906, 910 and 912, subsections (2) and (3) of section 928, and sections 1001, 1002, 1006, 1078, 1079, 1086, 1093, 1094 and 1095 (in so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1997.

What provisions in the TCA 1997 are closely linked to and must be read together with VAT law?

(3) The following provisions in the Taxes Consolidation Act are closely linked to, and must be read together with VAT law:...

to read the full commentary

(4) Sections 7, 8, 811, 858, 859, 872(1), 875, 905, 906, 910, 1002, 1078, 1079, 1086 and 1093 (in so far as relating to stamp duties) shall be construed together with the [Stamp Duties Consolidation Act 1999,]¹ and the enactments amending or extending that Act.

Amendments

1 Substituted by Finance Act 2008 section 141 and Schedule 8 para 1(t) on and from 13 March 2008.

What provisions in the TCA 1997 are closely linked to and must be read together with stamp duty law?

(4) The following provisions in the Taxes Consolidation Act are closely linked to, and must be read together with stamp duty law:...

to read the full commentary

(5) Sections 7, 8, 811, 858, 859, 872(1), 887, 905, 906, 910, 912, 1002, 1003, 1006, 1078, 1079, 1086 and 1093 (in so far as relating to capital acquisitions tax) and Part 34 (in so far as relating to capital acquisitions tax) shall be construed together with the [Capital Acquisitions Tax Consolidation Act 2003]¹, and the enactments amending or extending that Act.

Amendments

1 Substituted by Capital Acquisitions Tax Consolidation Act 2003 section 119 and Schedule 3.

What provisions in the TCA 1997 are closely linked to and must be read together with capital acquisitions tax law?

(5) The following provisions in the Taxes Consolidation Act are closely linked to, and must be read together with capital acquisitions tax law:...

to read the full commentary

(6) Sections 7, 811, 859, 872(1), 887, 905, 906, 910, 912, 1006, 1078, 1086 and 1093 (in so far as they relate to Part VI of the Finance Act, 1983) shall be construed together with that Part and enactments amending or extending that Part.

What provisions in the TCA 1997 are closely linked to and must be read together with residential property tax law?

(6) The following provisions in the Taxes Consolidation Act are closely linked to, and must be read together with residential property tax law:...

to read the full commentary