Taxes Consolidation Act 1997 section 1099

Saving for enactments not repealed

Section 1099 preserves the effect of tax provisions in other Acts that were not repealed when the Taxes Consolidation Act 1997 was enacted.

• The TCA 1997 operates subject to any unrepealed provisions in other Acts relating to income tax, corporation tax or capital gains tax.
• Those unrepealed provisions continue to have effect as if the TCA 1997 had not replaced the earlier enactments.
• Key examples include certain sections of the Waiver of Certain Tax, Interest and Penalties Act 1993 not incorporated into the TCA 1997.
• The income tax provisions of the Diplomatic Relations and Immunities Act 1967 are also preserved.