Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
1097Commencement
(1)
The TCA 1997 is deemed to come into effect, except where otherwise provided in the Act —
•in relation to income tax, for the year 1997–98 and subsequent years of assessment,...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.