Section 1097 Commencement (1) The TCA 1997 is deemed to come into effect, except where otherwise provided in the Act — (a) in relation to income tax, for the year 1997–98 and subsequent years of assessment, (b) in relation to corporation tax, for accounting periods ending on or after 6 April, 1997, and (c) in relation to capital […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.