Taxes Consolidation Act, 1997

Change of status of society.

[FA90 s57]

703.—(1) In this section and in Schedule 16

“building society” means a building society incorporated or deemed by section 124 (2) of the Building Societies Act, 1989 , to be incorporated under that Act, and references to “society” shall be construed accordingly;

“successor company” means a successor company within the meaning of Part XI of the Building Societies Act, 1989.

(2) Schedule 16 shall apply where a society converts into a successor company in accordance with Part XI of the Building Societies Act, 1989.