Maritime Jurisdiction Act 2021

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Amendment of Taxes Consolidation Act 1997

29. The Taxes Consolidation Act 1997 is amended—

(a) in section 13(1), by the substitution of the following definition for the definition of “designated area”:

“‘designated area’ has the same meaning as it has in the Maritime Jurisdiction Act 2021;”,

(b) in section 29(1), by the substitution of the following definition for the definition of “designated area”:

“‘designated area’ has the same meaning as it has in the Maritime Jurisdiction Act 2021;”,

(c) in section 684(1), by the substitution of the following definition for the definition of “designated area”:

“‘designated area’ has the same meaning as it has in the Maritime Jurisdiction Act 2021;”,

(d) in section 697A(1), in the definition of “qualifying ship”, in paragraph (g) by the substitution of “outside the portion of the sea which is, for the purposes of the Maritime Jurisdiction Act 2021, the territorial sea of the State” for “outside the portion of the seas which are for the purposes of the Maritime Jurisdiction Act 1959 , the territorial seas of the State”,

(e) in section 763(1), by the substitution of the following definition for the definition of “designated area”:

“‘designated area’ has the same meaning as it has in the Maritime Jurisdiction Act 2021;”,

and

(f) in section 980(1), by the substitution of the following definition for the definition of “designated area”:

“‘designated area’ has the same meaning as it has in the Maritime Jurisdiction Act 2021;”.