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Taxes Consolidation Act, 1997 (Number 39 of 1997)

1043Application of sections 1034 and 1035 for purposes of capital gains tax.

[CGTA75 s51(1) Sch4 and par2(2)]

[1]>Without prejudice to the generality of section 931(2)<[1][1]>Without prejudice to Part 41A<[1], sections 1034 and 1035 shall apply, subject to any necessary modifications, to capital gains tax.


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Substituted by FA12 sched4(part2)(g).