Taxes Consolidation Act 1997 section 1101

Transitional provisions

Section 1101 provides that Schedule 32, which contains transitional provisions, applies for the purposes of the Taxes Consolidation Act 1997.

• Schedule 32 contains transitional provisions that apply for the purposes of the TCA 1997.
• The transitional provisions ensure that reliefs previously available under repealed pre-consolidation legislation are preserved.
• Persons who were entitled to claim such reliefs may continue to do so under the consolidated Act.
• The section prevents the loss of existing entitlements solely as a result of the consolidation of earlier tax legislation into the TCA 1997.