Taxation of Chargeable Gains (ss. 532-638)

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	Part 19 Principal Provisions Relating to Taxation of Chargeable Gains (ss. 532-613A)
	Chapter 1 Assets and acquisitions and disposals of assets (ss. 532-543)
In force	532. Assets.
In force	533. Location of assets.
In force	534. Disposals of assets.
In force	535. Disposals where capital sums derived from assets.
In force	536. Capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases.
In force	537. Mortgages and charges not to be treated as disposals.
In force	538. Disposals where assets lost or destroyed or become of negligible value.
In force	539. Disposals in cases of hire purchase and similar transactions.
In force	540. Options and forfeited deposits.
In force	540A. Disposal of certain emissions allowances.
In force	541. Debts.
In force	541A. Treatment of debts on a change in currency.
In force	541B. Restrictive covenants.
In force	541C. Tax treatment of certain venture fund managers.
In force	542. Time of disposal and acquisition.
In force	543. Transfers of value derived from assets.
	Chapter 2 Computation of chargeable gains and allowable losses (ss. 544-566)
In force	544. Interpretation and general (Chapter 2).
In force	545. Chargeable gains.
In force	545A. Share disposals and central securities depositories
In force	546. Allowable losses.
In force	546A. Restrictions on allowable losses.
In force	547. Disposals and acquisitions treated as made at market value.
In force	548. Valuation of assets.
In force	549. Transactions between connected persons.
In force	550. Assets disposed of in series of transactions.
In force	551. Exclusion from consideration for disposals of sums chargeable to income tax.
In force	552. Acquisition, enhancement and disposal costs.
In force	553. Interest charged to capital.
In force	554. Exclusion of expenditure by reference to income tax.
In force	555. Restriction of losses by reference to capital allowances and renewals allowances.
In force	556. Adjustment of allowable expenditure by reference to consumer price index.
In force	557. Part disposals.
In force	558. Part disposals before 6th day of April, 1978.
In force	559. Assets derived from other assets.
In force	560. Wasting assets.
In force	561. Wasting assets qualifying for capital allowances.
In force	562. Contingent liabilities.
In force	563. Consideration due after time of disposal.
In force	564. Woodlands.
In force	565. Expenditure reimbursed out of public money.
In force	566. Leases.
	Chapter 3 Assets held in a fiduciary or representative capacity, inheritances and settlements (ss. 567-579F)
In force	567. Nominees, bare trustees and agents.
In force	568. Liability of trustees, etc.
In force	569. Assets of insolvent person.
In force	570. Company in liquidation.
In force	571. Chargeable gains accruing on disposals by liquidators and certain other persons.
In force	572. Funds in court.
In force	573. Death.
In force	574. Trustees of settlement.
In force	575. Gifts in settlement.
In force	576. Person becoming absolutely entitled to settled property.
In force	577. Termination of life interest on death of person entitled.
In force	577A. Relinquishing of a life interest by the person entitled.
In force	578. Death of annuitant.
In force	579. Non-resident trusts.
In force	579A. Attribution of gains to beneficiaries.
In force	579B. Trustees ceasing to be resident in the State.
In force	579C. Death of trustee: special rules.
In force	579D. Past trustees: liability for tax.
In force	579E. Trustees ceasing to be liable to Irish tax.
In force	579F. Migrant settlements.
	Chapter 4 Shares and securities (ss. 580-592)
In force	580. Shares, securities, etc: identification.
In force	581. Disposals of shares or securities within 4 weeks of acquisition.
In force	582. Calls on shares.
In force	583. Capital distributions by companies.
In force	584. Reorganisation or reduction of share capital.
In force	585. Conversion of securities.
In force	586. Company amalgamations by exchange of shares.
In force	587. Company reconstructions and amalgamations.
In force	588. Demutualisation of assurance companies.
In force	589. Shares in close company transferring assets at undervalue.
In force	590. Attribution to participators of chargeable gains accruing to non-resident company.
In force	591. Relief for individuals on certain reinvestment.
In force	591A. Dividends paid in connection with disposals of shares or securities.
Repealed	592. Reduced rate of capital gains tax on certain disposals of shares by individuals.
	Chapter 5 Life assurance and deferred annuities (ss. 593-595)
In force	593. Life assurance and deferred annuities.
In force	594. Foreign life assurance and deferred annuities: taxation and returns.
In force	595. Life assurance policy or deferred annuity contract entered into or acquired by company.
	Chapter 6 Transfer of business assets (ss. 596-600A)
In force	596. Appropriations to and from stock in trade.
In force	597. Replacement of business and other assets.
In force	597A. Entrepreneur relief.
In force	597AA. Revised entrepreneur relief
In force	598. Disposals of business or farm on "retirement".
In force	598A. Relief on dissolution of farming partnerships.
In force	599. Disposals within family of business or farm.
In force	600. Transfer of business to company.
In force	600A. Replacement of qualifying premises.
	Chapter 6A Relief for investment in innovative enterprises (ss. 600B-600R)
Not yet in force	600B. Interpretation.
Not yet in force	600C. Qualifying company.
Not yet in force	600D. Qualifying subsidiary.
Not yet in force	600E. Qualifying investment (company perspective).
Not yet in force	600F. Certificates of qualification.
Not yet in force	600G. Subscription for shares.
Not yet in force	600H. Qualifying investor.
Not yet in force	600I. Anti-avoidance: qualifying investor.
Not yet in force	600J. Qualifying investment (investor perspective).
Not yet in force	600K. Anti-avoidance: qualifying investment (shares).
Not yet in force	600L. Anti-avoidance: qualifying investment (investor perspective).
Not yet in force	600M. Relief.
Not yet in force	600N. Qualifying partnership.
Not yet in force	600O. Interaction of relief with other provisions of this Act.
Not yet in force	600P. Failure to comply with requirements of this Chapter.
Not yet in force	600Q. Powers.
Not yet in force	600R. Application of this Chapter.
	Chapter 7 Other reliefs and exemptions (ss. 601-613A)
In force	601. Annual exempt amount.
In force	602. Chattel exemption.
In force	603. Wasting chattels.
In force	603A. Disposal of site to child.
In force	604. Disposals of principal private residence.
In force	604A. Relief for certain disposals of land or buildings.
In force	604B. Relief for farm restructuring.
In force	604C. Exemption of certain payment entitlements.
In force	605. Disposals to authority possessing compulsory purchase powers.
In force	606. Disposals of work of art, etc., loaned for public display.
In force	607. Government and certain other securities.
In force	608. Superannuation funds.
In force	609. Charities.
In force	610. Other bodies.
In force	610A. Exemption for proceeds of disposal by sports bodies.
In force	611. Disposals to State, public bodies and charities.
In force	611A. Treatment of certain disposals made by The Pharmaceutical Society of Ireland.
In force	612. Scheme for retirement of farmers.
In force	613. Miscellaneous exemptions for certain kinds of property.
In force	613A. Supplementary provisions.
	Part 20 Companies' Chargeable Gains (ss. 614-629C)
	Chapter 1 General (ss. 614-626C)
In force	614. Capital distribution derived from chargeable gain of company: recovery of tax from shareholder.
In force	615. Company reconstruction or amalgamation: transfer of assets.
In force	616. Groups of companies: interpretation.
In force	617. Transfers of assets, other than trading stock, within group.
In force	617A. Transfers arising from certain mergers under Companies Act 2014.
In force	618. Transfers of trading stock within group.
In force	619. Disposals or acquisitions outside group.
In force	620. Replacement of business assets by members of group.
In force	620A. Deemed disposal in certain circumstances.
In force	621. Depreciatory transactions in group.
In force	622. Dividend stripping.
In force	623. Company ceasing to be member of group.
In force	623A. Transitional provisions in respect of section 623.
In force	624. Exemption from charge under section 623 in case of certain mergers.
In force	625. Shares in subsidiary member of group.
In force	625A. Transitional provisions in respect of section 625.
In force	626. Tax on company recoverable from other members of group.
In force	626A. Restriction on set-off of pre-entry losses.
In force	626B. Exemption from tax in the case of gains on certain disposals of shares.
In force	626C. Treatment of assets related to shares.
	Chapter 2 Provisions relating to exit tax, etc. (ss. 627-629C)
In force	627. Charge to exit tax
In force	628. Value of certain assets to be accepted for purposes of Capital Gains Tax Acts
Substituted	628A. Deferral of exit tax. [Substituted with new Chapter 2]
In force	629. Deferral of exit tax
In force	629A. Tax on non-resident company recoverable from another member of group or from controlling director
In force	629B. Transitional provision (power to serve notice under former section 629 not affected)
In force	629C. Company ceasing to be resident on formation of SE or SCE
	Part 21 Provisions Relating to Mergers, Divisions and Transfers of Assets (ss. 630-638A)
	Chapter 1 Mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (ss. 630-638)
In force	630. Interpretation (Part 21).
In force	631. Transfer of assets generally.
In force	632. Transfer of assets by company to its parent company.
In force	633. Company reconstruction or amalgamation: transfer of development land.
In force	633A. Formation of SE or SCE by merger - leaving assets in the State.
In force	633B. Formation of SE or SCE by merger - not leaving assets in the State.
In force	633C. Treatment of securities on a merger.
In force	633D. Mergers where a company is dissolved without going into liquidation.
In force	634. Credit for tax.
In force	635. Avoidance of tax.
In force	636. Returns.
In force	637. Other transactions.
In force	638. Apportionment of amounts.
	Chapter 2 Mergers and divisions pursuant to Companies Act 2014 (s. 638A)
In force	638A. Company mergers and divisions

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