Taxes Consolidation Act, 1997 (Number 39 of 1997) 898R Commencement (Chapter 3A). (1) This Chapter, other than sections 898H, 898I, 898J, 898L, 898M and 898P 898O, is deemed to have applied as on and from 1 January 2004. (2) Section 898P shall apply as respects an act or omission which takes place or begins on or after the date of the passing of the Finance Act 2004. (2) Section 898O shall apply as respects an act or omission which takes place or begins on or after the date of the passing of the Finance Act 2005. (3) The provisions of sections 898H, 898I, 898J, 898L and 898M shall come into operation on such day, being a day not earlier than 1 January 2005 1 July 2005, as the Minister for Finance may specify by order.