Taxes Consolidation Act 1997 – Schedule 32 paragraph 31

Construction of Certain References to Educational Institutions

Paragraph 31 of Schedule 32 provides a transitional interpretive rule so that references in the TCA 1997 to certain National University of Ireland colleges are read as references to their former names during a brief period in 1997.

References to National University of Ireland, Dublin are to be read as references to University College, Dublin for the period from 6 April 1997 to 15 June 1997.
References to National University of Ireland, Cork are to be read as references to University College, Cork for the same period.
The rule applies only for the transitional window between the commencement of the TCA 1997 and the date specified in the table for each institution.
After 15 June 1997 the renamed institutions (National University of Ireland, Dublin and National University of Ireland, Cork) apply in their own right throughout the Act.

Example

A donor makes a qualifying donation to National University of Ireland, Dublin on 1 May 1997. Because that date falls between 6 April 1997 and 15 June 1997, paragraph 31 directs that the reference is to be read as a reference to University College, Dublin. The donation therefore qualifies for any available tax relief by reference to the institution's former name.

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