Taxes Consolidation Act 1997 section 629B

Transitional provision (power to serve notice under former section 629 not affected)

Section 629B provides transitional rules preserving Revenue's power to serve notices under the former section 629 following the substitution of the Chapter by Finance Act 2018.

• The replacement of the Chapter by Finance Act 2018 does not affect Revenue's power to serve notices under the former section 629(3) on or after 10 October 2018.
• The former section 629 is deemed to remain in force in respect of unpaid tax, even where the relevant time periods expire on or after 10 October 2018.
• Revenue may continue to pursue group companies or controlling directors under the former notice provisions regardless of the new legislative framework.
• The section operates without prejudice to the Interpretation Act 2005, in particular section 27 of that Act as it relates to liabilities arising under the former sections 627 or 628.