Taxes Consolidation Act 1997 section 1097

Commencement

Section 1097 sets out the commencement provisions for the Taxes Consolidation Act 1997, specifying when the consolidated legislation is deemed to have come into force and how it replaces the earlier repealed enactments.

• The TCA 1997 is deemed to have come into force for income tax and capital gains tax from 1997–98 onwards, and for corporation tax for accounting periods ending on or after 6 April 1997.
• Certain cross-cutting provisions — such as those dealing with regulations, returns, penalties, and multi-year powers — are deemed to have come into force on 6 April 1997 in substitution for the corresponding repealed enactments.
• Where a penalty provision in the old law relates to an offence committed or begun before 6 April 1997, the old provision continues to apply rather than its TCA 1997 equivalent.
• Any order, regulation, or action taken under a repealed provision before 6 April 1997 is treated as having been made or done under the corresponding TCA 1997 provision.