Finance Act, 2000
|
Amendments and repeals consequential on abolition of tax credits. |
69.—(1) The provisions of the Taxes Consolidation Act, 1997 , referred to in Part 1 of Schedule 2 shall apply subject to the amendments specified in that Schedule. | |
(2) Every provision of the Taxes Consolidation Act, 1997 , specified in column (1) of Part 2 of Schedule 2 to this Act is repealed to the extent specified in column (2) of that Schedule. | ||
(3) This section shall apply— | ||
(a) in the case of income tax, as on and from 6 April 1999, and | ||
(b) in the case of corporation tax, as respects accounting periods commencing on or after that date. |