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Taxes Consolidation Act, 1997 (Number 39 of 1997)


1031N. Application of section 1031G for purposes of capital gains tax.

Section 1031G shall apply with any necessary modifications in relation to capital gains tax as it applies in relation to income tax.




Inserted by F(No.3)A11 s1(1). With effect for the year of assessment 2011 and subsequent years of assessment as appropriate.