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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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835AX Order of application.

(1) This Part shall apply after all provisions of the Tax Acts and the Capital Gains Tax Acts, other than section 811C.

(2) A mismatch outcome shall not be neutralised under more than one Chapter of this Part.

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Inserted by FA19 s31. Comes into operation on 1 January 2020.