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Taxes Consolidation Act, 1997 (Number 39 of 1997)

570 Company in liquidation.

[CGTA75 s41]

Where assets of a company are vested in a liquidator under [1]>section 230 of the Companies Act, 1963<[1][1]>section 614 of the Companies Act 2014<[1], or otherwise, the Capital Gains Tax Acts shall apply as if the assets were vested in, and the acts of the liquidator in relation to the assets were acts of, the company (acquisitions from or disposals to the liquidator by the company being disregarded accordingly).


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Substituted by FA17 sched2(1)(aa). Deemed to have come into operation on 1 June 2015.