Taxes Consolidation Act 1997 section 1100

Consequential amendments to other enactments

Section 1100 provides that Schedule 31, which updates references in other legislation to reflect the consolidation, applies for the purposes of the Act.

• Schedule 31 amends references in other enactments that pointed to pre-consolidation tax legislation
• Those old references are replaced with the equivalent provisions of the TCA 1997
• The section covers income tax, corporation tax and capital gains tax provisions that were consolidated
• The purpose is to ensure that cross-references throughout the wider statute book remain accurate and functional