Taxes Consolidation Act 1997 Schedule 32 paragraph 28

Construction of Certain References to Ministers of the Government

Paragraph 28 of Schedule 32 provided transitional rules for interpreting references to Ministers of the Government in the TCA 1997, mapping former Ministerial titles to their replacements during the period before the new titles took effect.

• References in the TCA 1997 to a Minister under a new title were to be read as references to the Minister under the corresponding former title for the period from the commencement of the Act to the date the new title took effect.
• A table listed eleven Ministerial titles, each paired with the former title and the date from which the new title applied, with most changeover dates falling in July or September 1997.
• Special rules applied to references to the Minister for the Marine and Natural Resources in Chapters 1 and 2 of Part 24, where the former title changed in two stages — first from the Minister for Transport, Energy and Communications, then briefly to the Minister for Public Enterprise.
• The provision was purely transitional and ensured continuity of statutory references during the period when Government department names were being reorganised.