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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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898S Cessation.

This Chapter, other than sections 898L, 898M and 898O, shall cease to have effect as respects an interest payment made to or secured for a person on or after 1 January 2016 who is—

(a)resident in a Member State, or

(b)resident in a territory with which arrangements were made and such territory is a reportable jurisdiction within the meaning of Section VIII of the standard, as defined in section 891F.

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Inserted by FA15 s74(b). Comes into operation from 31 December 2015 per S.I. 609/2015