Taxes Consolidation Act 1997 section 898R

Commencement (Chapter 3A)

Section 898R sets out the commencement dates for the provisions of Chapter 3A, which implemented the EU Savings Directive on the taxation of cross-border savings income.

• The main provisions of the Chapter are deemed to have applied from 1 January 2004.
• Certain provisions (sections 898H, 898I, 898J, 898L, 898M and 898O) were excluded from the 1 January 2004 commencement and required separate activation.
• The offence provisions in section 898O apply to acts or omissions taking place on or after the date of passing of the Finance Act 2005.
• Sections 898H, 898I, 898J, 898L and 898M were brought into operation by Ministerial order on 21 June 2005 (S.I. No. 286 of 2005).