Section 1029 Application of section 1022 for purposes of capital gains tax
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Section 1022 shall apply with any necessary modifications in relation to capital gains tax as it applies in relation to income tax.
What rules apply when a CGT assessment on a husband remains unpaid 28 days after it is due?
Where a capital gains tax assessment on a married man (or his trustee, guardian, or personal representatives) for a tax year remains unpaid 28 days after it became due, Revenue may issue a demand notice to his wife (or her trustee, guardian, or perso...
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