Finance Act 2024

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Amendment of section 835YA of Principal Act (non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V)

52. Section 835YA of the Principal Act is amended by the substitution of the following subsection for subsection (1):

“(1) In this section, ‘listed territory’ means—

(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 purposes²⁵ , 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 2020²⁶ ,

(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 purposes²⁷ ,

(c) in relation to an accounting period beginning on or after 1 January 2023 but before 1 January 2024, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes²⁸ ,

(d) in relation to an accounting period beginning on or after 1 January 2024 but before 1 January 2025, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes²⁹ , and

(e) in relation to an accounting period beginning on or after 1 January 2025, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes³⁰ .”.

²⁵ OJ No. C64, 27.2.2020, p.8

²⁶ OJ No. C331, 7.10.2020, p.3

²⁷ OJ No. C413I, 12.10.2021, p.1

²⁸ OJ No. C391, 12.10.2022, p.2

²⁹ OJ C, 2023/437, 23.10.2023

³⁰ OJ C, 2024/6322, 18.10.2024