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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2016 - onwards
Version 2 of 2

42. Amendment of section 980 of Principal Act (deduction from consideration on disposal of certain assets)

Section 980(3) of the Principal Act is amended by inserting "(or the sum of €1,000,000 if the asset disposed of is a house (within the meaning of section 372AK))" after "€500,000".