Taxes Consolidation Act 1997 Schedule 2A paragraph 2

Currency of certain certificates

Schedule 2A paragraph 2 sets out the period of validity of a non-residency certificate issued under paragraph 8(f) of the Schedule.

  • A non-residency certificate issued under paragraph 8(f) has a defined period of validity.
  • The certificate is treated as current from the date it is issued.
  • It remains valid until 31 December in the fifth year following the year of issue.
  • The provision was introduced by Finance Act 1999 and subsequently amended by Finance Acts 2000 and 2010.

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