Taxes Consolidation Act 1997 section 1104

Short title and construction

Section 1104 provides the short title of the Act and identifies which of its provisions must be read together with other tax statutes covering customs, excise, VAT, stamp duty, capital acquisitions tax and residential property tax.

• The Act's official short title is the Taxes Consolidation Act 1997.
• Certain sections apply jointly with the Customs Acts and excise statutes, the Value-Added Tax Consolidation Act 2010 and the Stamp Duties Consolidation Act 1999.
• Specified sections also apply jointly with the Capital Acquisitions Tax Consolidation Act 2003 and any enactments amending or extending it.
• Certain sections, in so far as they relate to residential property tax, must be read together with Part VI of the Finance Act 1983.