Taxes Consolidation Act 1997 Schedule 32 paragraph 30

Paragraph 30 of Schedule 32 provided a transitional rule for interpreting references to the Secretary General of the Department of Finance during the period from the commencement of the Act to 31 August 1997.

  • Any reference in the TCA 1997 to the Secretary General of the Department of Finance was, for the transitional period, to be read as a reference to the Secretary of the Department of Finance.
  • The transitional period ran from the commencement of the Act to 31 August 1997.
  • The rule reflected the fact that the title of the office changed from Secretary to Secretary General, and ensured continuity during the changeover.
  • This provision is now spent, as the transitional period has long since passed.

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