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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 21 December 2021 - onwards
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1104. Short title and construction.

(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 959G, and sections 1001, 1002, 1006, 1078, 1079, 1086, 1086A, 1093, 1094 and 1095 (in so far as relating to value-added tax) shall be construed together with the Value-Added Tax Consolidation Act 2010.

(4) Sections 7, 8, 811, 858, 859, 872(1), 875, 905, 906, 910, 1002, 1078, 1079, 1086, 1086A and 1093 (in so far as relating to stamp duties) shall be construed together with the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act.

(5) Sections 7, 8, 811, 858, 85

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