Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
898R Commencement (Chapter 3A).
(1) This Chapter, other than sections 898H, 898I, 898J, 898L, 898M and [2]>898P<[2] [2]>898O<[2], is deemed to have applied as on and from 1 January 2004.
[3]>
(2) Section 898P shall apply as respects an act or omission which takes place or begins on or after the date of the passing of the Finance Act 2004.
<[3]
[3]>
(2) Section 898O shall apply as respects an act or omission which takes place or begins on or after the date of the passing of the Finance Act 2005.
<[3]
(3) The provisions of sections 898H, 898I, 898J, 898L and 898M shall come into operation on such day, being a day not earlier than [4]>1 January 2005<[4] [4]>1 July 2005<[4], as the Minister for Finance may specify by order.
<[1]