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39 1997

TAXES CONSOLIDATION ACT, 1997

PART 49

Commencement, Repeals, Transitional Provisions, Etc.

Commencement.

1097. —(1) Except where otherwise provided by or under this Act, this Act shall be deemed to have come into force—

(a) in relation to income tax, for the year 1997-98 and subsequent years of assessment,

(b) in relation to corporation tax, for accounting periods ending on or after the 6th day of April, 1997, and

(c) in relation to capital gains tax, for the year 1997-98 and subsequent years of assessment.

(2) So much of any provision of this Act as—

(a) authorises the making, variation or revocation of any order or regulation or other instrument,

(b) relates to the making of a return, the furnishing of a certificate or statement or the giving of any information, including any such provision which imposes a duty or obligation on—

(i) the Revenue Commissioners or on an inspector or other officer of the Revenue Commissioners, or

(ii) any other person,

(c) imposes a fine, forfeiture or penalty,

(d) (i) except where the tax concerned is all income tax for years of assessment before the year 1997-98, confers any power or imposes any duty or obligation the exercise or performance of which operates or may operate in relation to income tax for more than one year of assessment,

(ii) except where the tax concerned is all corporation tax for accounting periods ending before the 6th day of April, 1997, confers any power or imposes any duty or obligation the exercise or performance of which operates or may operate in relation to corporation tax for more than one accounting period, and

(iii) except where the tax concerned is all capital gains tax for years of assessment before the year 1997-98, confers any power or imposes any duty or obligation the exercise or performance of which operates or may operate in relation to capital gains tax for more than one year of assessment,

and

(e) relates to any tax or duty, other than income tax, corporation tax or capital gains tax,

shall be deemed to have come into force on the 6th day of April, 1997, in substitution for the corresponding provisions of the repealed enactments.

(3) For the purposes of subsection (2), anything done under or in connection with the provisions of the repealed enactments which correspond to the provisions of this Act referred to in that subsection shall be deemed to have been done under or in connection with the provisions of this Act to which those provisions of the repealed enactments correspond; but nothing in this subsection shall affect the operation of subsections (3) and (4) of section 1102 .

(4) Notwithstanding subsection (2), any provision of the repealed enactments which imposes a fine, forfeiture, penalty or punishment for any act or omission shall, in relation to any act or omission which took place or began before the 6th day of April, 1997, continue to apply in substitution for the provision of this Act to which it corresponds.

(5) If, and in so far as, by virtue of subsection (2), a provision of this Act operates from the 6th day of April, 1997, in substitution for a provision of the repealed enactments, any order or regulation made or having effect as if made, and any thing done or having effect as if done, under the excluded provision before that date shall be treated as from that date as if it were an order or regulation made or a thing done under that provision of this Act.

Repeals.

1098. —(1) The enactments mentioned in column (2) of Schedule 30 (which in this Act are referred to as “the repealed enactments”) are hereby repealed as on and from the 6th day of April, 1997, to the extent specified in column (3) of that Schedule.

(2) Subsection (1) shall come into force in accordance with section 1097 , and accordingly, except where otherwise provided by that section, this Act shall not apply—

(a) to income tax for the year 1996-97 or any previous year of assessment,

(b) to corporation tax for accounting periods ending before the 6th day of April, 1997, and

(c) to capital gains tax for the year 1996-97 or any previous year of assessment,

and the repealed enactments shall continue to apply—

(i) to income tax for any year mentioned in paragraph (a),

(ii) to corporation tax for any period mentioned in paragraph (b), and

(iii) to capital gains tax for any year mentioned in paragraph (c),

to the same extent that they would have applied if this Act had not been enacted.

Saving for enactments not repealed.

1099. —This Act (other than subsections (2) to (4) of section 1102 ) shall apply subject to so much of any Act as contains provisions relating to or affecting income tax, corporation tax or capital gains tax as—

(a) is not repealed by this Act, and

(b) would have operated in relation to those taxes respectively if this Act had not been substituted for the repealed enactments.

Consequential amendments to other enactments.

1100. Schedule 31 , which provides for amendments to other enactments consequential on the passing of this Act, shall apply for the purposes of this Act.

Transitional provisions.

1101. Schedule 32 , which contains transitional provisions, shall apply for the purposes of this Act.

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

1102. —(1) The Revenue Commissioners shall have all the jurisdictions, powers and duties in relation to tax under this Act which they had before the passing of this Act.

(2) The continuity of the operation of the law relating to income tax, corporation tax and capital gains tax shall not be affected by the substitution of this Act for the repealed enactments.

(3) Any reference, whether express or implied, in any enactment or document (including this Act and any Act amended by this Act)—

(a) to any provision of this Act, or

(b) to things done or to be done under or for the purposes of any provision of this Act,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision in the repealed enactments applied or had applied, a reference to, or, as the case may be, to things done or to be done under or for the purposes of that corresponding provision.

(4) Any reference, whether express or implied, in any enactment or document (including the repealed enactments and enactments passed and documents made after the passing of this Act)—

(a) to any provision of the repealed enactments, or

(b) to things done or to be done under or for the purposes of any provision of the repealed enactments,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Act applies, a reference to, or as the case may be, to things done or deemed to be done or to be done under or for the purposes of that corresponding provision.

(5) Notwithstanding any other provision of this Act, no act, whether of commission or omission, which was committed or occurred before the 6th day of April, 1997, and was not an offence at the time of commission or omission, shall be an offence in the period from the 6th day of April, 1997, to the date of the passing of this Act.

Continuance of officers, instruments and documents.

1103. —(1) All officers appointed under the repealed enactments and holding office immediately before the commencement of this Act shall continue in office as if appointed under this Act.

(2) All officers who immediately before the commencement of this Act stood authorised or nominated for the purposes of any provision of the repealed enactments shall be deemed to be authorised or nominated, as the case may be, for the purposes of the corresponding provision of this Act.

(3) All instruments, documents, authorisations and letters or notices of appointment made or issued under the repealed enactments and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act.

Short title and construction.

1104. —(1) This Act may be cited as the Taxes Consolidation Act, 1997.

(2) Sections 7 , 858 , 859 , 872 (1), 905 , 906 , 910 , 912 , 1002 , 1078 , 1079 and 1093 (in so far as relating to Customs) shall be construed together with the Customs Acts and (in so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.

(3) Sections 7 , 811 , 858 , 859 , 872 (1), 887 , 905 , 906 , 910 and 912 , subsections (2) and (3) of section 928 , and sections 1001 , 1002 , 1006 , 1078 , 1079 , 1086 , 1093 , 1094 and 1095 (in so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1997.

(4) Sections 7 , 8 , 811 , 858 , 859 , 872 (1), 875 , 905 , 906 , 910 , 1002 , 1078 , 1079 , 1086 and 1093 (in so far as relating to stamp duties) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(5) Sections 7 , 8 , 811 , 858 , 859 , 872 (1), 887 , 905 , 906 , 910 , 912 , 1002 , 1003 , 1006 , 1078 , 1079 , 1086 and 1093 (in so far as relating to capital acquisitions tax) and Part 34 (in so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.

(6) Sections 7 , 811 , 859 , 872 (1), 887 , 905 , 906 , 910 , 912 , 1006 , 1078 , 1086 and 1093 (in so far as they relate to Part VI of the Finance Act, 1983) shall be construed together with that Part and enactments amending or extending that Part.