1. Irish Employment Law
  2. Legislation (IE)
  3. Acts
  4. 2023
Date-stamp loading
  1. Finance (No. 2) Act 2023 (No. 39)
  2. Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-51)
  3. Chapter 6 Capital Gains Tax (ss. 46-51)
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Chapter 6 Capital Gains Tax (ss. 46-51)

Comparing proposed amendment...
Not yet in force
 46. Relief for investment in innovative enterprises
In force
 47. Amendment of section 536 of Principal Act (capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases)
In force
 48. Amendment of section 597AA of Principal Act (revised entrepreneur relief)
In force
 49. Amendment of section 598 of Principal Act (disposals of business or farm on "retirement")
In force
 50. Amendment of section 599 of Principal Act (disposals within family of business or farm)
In force
 51. Amendment of section 604A of Principal Act (relief for certain disposals of land or buildings)
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