Taxes Consolidation Act, 1997
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CHAPTER 3 Trustee savings banks | ||
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Amalgamation of trustee savings banks. [FA90 s59] |
704.—(1) In this Chapter and in Schedule 17 , “trustee savings bank” has the same meaning as in the Trustee Savings Banks Act, 1989 . | |
(2) Where any assets or liabilities of a trustee savings bank are transferred or deemed to be transferred to another trustee savings bank in accordance with Part IV of the Trustee Savings Banks Act, 1989 , those banks shall be treated for the purposes of the Tax Acts and the Capital Gains Tax Acts as if they were the same person. |