1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1995
Date-stamp loading
  1. Finance Act, 1995 (No. 8)
  2. Part I Income Tax Corporation Tax and Capital Gains Tax (ss. 1-76)
  3. Chapter V Capital Gains Tax (ss. 70-76)
  4. 72. Amendment of section 27 (disposal within the family of business or farm) of Capital Gains Tax Act, 1975.
Previous Next
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1997 - onwards
  Version 2 of 2    

72. Amendment of section 27 (disposal within the family of business or farm) of Capital Gains Tax Act, 1975.

Repealed from 6 April 1997

(1) Section 27 (as amended by section 85 of the Finance Act, 1990) of the Capital Gains Tax Act, 1975, is hereby amended, in paragraph (a) of subsection (4), by the substitution of "six years" for "ten years".

(2) Subsection (1) shall apply and have effect as respects disposals made on or after the 6th day of April, 1995.

Comparing proposed amendment...
Previous Next