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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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Chapter 12

Application of this Part

508Z. Application of this Part

(1) Relief under this Part shall apply only to eligible shares which are issued on or before 31 December 2021.

(2) Relief cannot be carried forward, under section 508, into any year of assessment subsequent to the year of assessment 2021.”.

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Inserted by FA18 s25(1). Has effect as respects shares issued on or after 1 January 2019.