1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Other Special Provisions (ss. 654-848AG)
  3. Part 35C Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches (ss. 835Z-835AX)
  4. Chapter 11 Application of this Part (ss. 835AW-835AX)
  5. 835AW. Scope of application
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2022 - onwards
  Version 2 of 2    

835AW. Scope of application

(1) Chapters 1 to 10 shall apply to payments made or arising on or after 1 January 2020.

(2) Chapter 10A shall apply to tax periods commencing on or after 1 January 2022.

Comparing proposed amendment...
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