Taxes Consolidation Act, 1997 (Number 39 of 1997)
TAXATION OF CHARGEABLE GAINS
Principal Provisions Relating to Taxation of Chargeable Gains
Assets and acquisitions and disposals of assets
[CGTA75 s7(1); FA80 s62(a)]
All forms of property shall be assets for the purposes of the Capital Gains Tax Acts whether situated in the State or not, including—
(a) options, debts and incorporeal property generally,
(c) any form of property created by the person disposing of it, or otherwise becoming owned without being acquired.