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Taxes Consolidation Act, 1997 (Number 39 of 1997)

1083 Application of sections 1080 to 1082 for capital gains tax purposes.

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

[3]>Without prejudice to sections 931(2)<[3][3]>Without prejudice to Part 41A<[3] and [2]>976(2)<[2][2]>Chapters 1B and 1C of Part 42<[2], sections 1080 to 1082 shall, subject to any necessary modifications, apply to capital gains tax.[1]><[1]



Amended by FA05 s145(6)(b)(vii) as follows “The provisions of section 1083 of the Taxes Consolidation Act 1997 except in so far as they apply section 1082 of that Act to capital gains tax are repealed with effect from 1 April 2005 to the extent that they apply to interest chargeable or payable on capital gains tax that has not been paid before that date regardless of when that tax became due and payable.”


[-] [+]

Substituted by F(No.2)A08 sched4(part2). Applies as respects any tax that becomes due and payable on or after 1 March 2009.


[-] [+]

Substituted by FA12 sched4(part2)(g).