Taxes Consolidation Act, 1997 (Number 39 of 1997) 842Replacement of harbour authorities by port companies. [FA97 s48] (1) In this section, “relevant port company” has the same meaning as in paragraph 1 of Schedule 26. (2) Schedule 26 shall apply where assets are vested in, or transferred to, a relevant port company pursuant to the Harbours Act, 1996. (3) This section and Schedule 26 shall apply from the 1st day of March, 1997.