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Every provision of the Taxes Consolidation Act, 1997 , specified in column (1) of Part 2 of Schedule 2 to this Act is repealed to the extent specified in column (2) of that Schedule.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.