1102 Continuity and construction of certain references to old and new law

(1) The Revenue Commissioners have all the powers and duties in relation to tax under the TCA 1997 which they had before its enactment.

(2) The continuity of the law relating to income tax, corporation tax and capital gains tax is not affected by the substitution of the TCA 1997 for the repealed enactments.

(3) Any reference in any document or enactment to a provision of the TCA 1997 is to be construed, where necessary, as a reference to the corresponding provision of the relevant legislation before consolidation.

(4) Any reference in any document or enactment to a provision before consolidation (that is, a reference to a repealed enactment) is to be construed, where necessary, as a reference to the corresponding provision of the TCA 1997.

(5) No act which was not an offence when it was committed or occurred is to be regarded as an offence in the period from 6 April, 1997 to 30 November, 1997 (the date of passing of the TCA 1997).

Relevant Date: Finance Act 2019