Taxes Consolidation Act, 1997. - Houses of the Oireachtas

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Pt.49 S.1098[No. 39.] Taxes Consolidation Act, 1997. [1997.](ii) to corporation tax for any period mentioned in paragraph(b), and(iii) to capital gains tax for any year mentioned in paragraph (c),to the same extent that they would have applied if this Act had notbeen enacted.Saving forenactments notrepealed.1099.—This Act (other than subsections (2) to (4) of section 1102)shall apply subject to so much of any Act as contains provisions relatingto or affecting income tax, corporation tax or capital gains taxas—(a) is not repealed by this Act, and(b) would have operated in relation to those taxes respectivelyif this Act had not been substituted for the repealedenactments.Consequentialamendments toother enactments.1100.—Schedule 31, which provides for amendments to otherenactments consequential on the passing of this Act, shall apply forthe purposes of this Act.Transitionalprovisions.1101.—Schedule 32, which contains transitional provisions, shallapply for the purposes of this Act.Continuity andconstruction ofcertain referencesto old and new law.1102.—(1) The Revenue Commissioners shall have all the jurisdictions,powers and duties in relation to tax under this Act whichthey had before the passing of this Act.(2) The continuity of the operation of the law relating to incometax, corporation tax and capital gains tax shall not be affected by thesubstitution of this Act for the repealed enactments.(3) Any reference, whether express or implied, in any enactmentor document (including this Act and any Act amended by this Act)—(a) to any provision of this Act, or(b) to things done or to be done under or for the purposes ofany provision of this Act,shall, if and in so far as the nature of the reference permits, be construedas including, in relation to the times, years or periods, circumstancesor purposes in relation to which the corresponding provisionin the repealed enactments applied or had applied, a reference to,or, as the case may be, to things done or to be done under or for thepurposes of that corresponding provision.(4) Any reference, whether express or implied, in any enactmentor document (including the repealed enactments and enactmentspassed and documents made after the passing of this Act)—(a) to any provision of the repealed enactments, or(b) to things done or to be done under or for the purposes ofany provision of the repealed enactments,1374
[1997.] Taxes Consolidation Act, 1997. [No. 39.]shall, if and in so far as the nature of the reference permits, be construedas including, in relation to the times, years or periods, circumstancesor purposes in relation to which the corresponding provisionof this Act applies, a reference to, or as the case may be, to thingsdone or deemed to be done or to be done under or for the purposesof that corresponding provision.(5) Notwithstanding any other provision of this Act, no act,whether of commission or omission, which was committed oroccurred before the 6th day of April, 1997, and was not an offenceat the time of commission or omission, shall be an offence in theperiod from the 6th day of April, 1997, to the date of the passing ofthis Act.Pt.49 S.11021103.—(1) All officers appointed under the repealed enactmentsand holding office immediately before the commencement of thisAct shall continue in office as if appointed under this Act.(2) All officers who immediately before the commencement of thisAct stood authorised or nominated for the purposes of any provisionof the repealed enactments shall be deemed to be authorised ornominated, as the case may be, for the purposes of the correspondingprovision of this Act.(3) All instruments, documents, authorisations and letters ornotices of appointment made or issued under the repealed enactmentsand in force immediately before the commencement of thisAct shall continue in force as if made or issued under this Act.Continuance ofofficers, instrumentsand documents.1104.—(1) This Act may be cited as the Taxes Consolidation Act,1997.Short title andconstruction.(2) Sections 7, 858, 859, 872(1), 905, 906, 910, 912, 1002, 1078, 1079and 1093 (in so far as relating to Customs) shall be construedtogether with the Customs Acts and (in so far as relating to dutiesof excise) shall be construed together with the statutes which relateto the duties of excise and to the management of those duties.(3) Sections 7, 811, 858, 859, 872(1), 887, 905, 906, 910 and 912,subsections (2) and (3) of section 928, and sections 1001, 1002, 1006,1078, 1079, 1086, 1093, 1094 and 1095 (in so far as relating to valueaddedtax) shall be construed together with the Value-Added TaxActs, 1972 to 1997.(4) Sections 7, 8, 811, 858, 859, 872(1), 875, 905, 906, 910, 1002,1078, 1079, 1086 and 1093 (in so far as relating to stamp duties) shallbe construed together with the Stamp Act, 1891, and the enactmentsamending or extending that Act.(5) Sections 7, 8, 811, 858, 859, 872(1), 887, 905, 906, 910, 912, 1002,1003, 1006, 1078, 1079, 1086 and 1093 (in so far as relating to capitalacquisitions tax) and Part 34 (in so far as relating to capital acquisitionstax) shall be construed together with the Capital AcquisitionsTax Act, 1976, and the enactments amending or extending that Act.(6) Sections 7, 811, 859, 872(1), 887, 905, 906, 910, 912, 1006, 1078,1086 and 1093 (in so far as they relate to Part VI of the FinanceAct, 1983) shall be construed together with that Part and enactmentsamending or extending that Part.1375
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Taxes Consolidation Act, 1997. - Houses of the Oireachtas

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