TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Part 15 of Brexit Act appointed by commencement order

Part 15 of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (the “Brexit Act”) came into force on 31 January by S.I No. 28/2020.

Part 15 of the Act provides that a reference in an enactment to a Member State shall continue to include a reference to the United Kingdom, in so far as is necessary to give effect to the terms of a withdrawal agreement. The meaning of “an enactment” is taken from the Interpretation Act 2005.

The withdrawal agreement refers to the agreement concluded under Article 50 of the Treaty on European Union between the United Kingdom and the EU setting out the arrangements for the withdrawal of the United Kingdom from membership of the European Union.

Notice of this commencement order was made in Iris Oifigiúil.