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Amendment of section 835YA of Principal Act (non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V)
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43. Section 835YA of the Principal Act is amended by the substitution of the following subsection for subsection (1):
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“(1) In this section, ‘listed territory’ means—
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(a) in relation to an accounting period beginning on or after 1 January 2021 but before 1 January 2022, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes26
, as replaced by the EU list of non-cooperative jurisdictions for tax purposes Report by the Code of Conduct Group (business taxation) suggesting amendments to the Annexes to the Council conclusions of 18 February 202027
,
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(b) in relation to an accounting period beginning on or after 1 January 2022 but before 1 January 2023, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes28
, and
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(c) in relation to an accounting period beginning on or after 1 January 2023, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes29
.”.
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26 OJ No. C64, 27.2.2020, p.8
27 OJ No. C331, 7.10.2020, p.3
28 OJ No. C413I, 12.10.2021, p.1
29 OJ No. C391, 12.10.2022, p.2 |
