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Taxes Consolidation Act, 1997 (Number 39 of 1997)

650 Exclusion of certain disposals.

[FA82 s37]

Sections 651 to 654 shall not apply to a relevant disposal made by an individual in any year of assessment if the total consideration in respect of all relevant disposals made by that individual in that year does not exceed [2]>[1]>£15,000<[1][1]>£11,100<[1]<[2][2]>€19,050<[2].


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Substituted by FA01 sched2(36). Shall apply only as respects the year of assessment 2001.


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Substituted by FA01 sched5.