Capital Acquisitions Tax Consolidation Act 2003 (as amended up to and including Finance Act 2025)
- Section 100
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Exclusion of value of excepted assets.
- Section 101
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Withdrawal of relief.
- Section 102 — Avoidance of double relief.
- Section 102A — Agricultural and business property: development land.
- Section 103 — Relief from double aggregation.
- Section 104 — Allowance for capital gains tax on the same event.
- Section 105 — Allowance for prior tax on the same event.
- Section 106 — Arrangements for relief from double taxation.
- Section 107 — Other relief from double taxation.
- Section 108 — [Certificates for probate.] [section deleted]
- Section 109 — Payment of money standing in names of 2 or more persons.