Taxes Consolidation Act, 1997
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Replacement of harbour authorities by port companies. [FA97 s48] |
842.—(1) In this section, “relevant port company” has the same meaning as in paragraph 1 of Schedule 26. | |
(2) Schedule 26 shall apply where assets are vested in, or transferred to, a relevant port company pursuant to the Harbours Act, 1996 . | ||
(3) This section and Schedule 26 shall apply from the 1st day of March, 1997. |