1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Taxation of Chargeable Gains (ss. 532-638)
  3. Part 20 Companies' Chargeable Gains (ss. 614-629C)
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Part 20 Companies' Chargeable Gains (ss. 614-629C)

Comparing proposed amendment...
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
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