Chapter 2 – Computation of chargeable gains and allowable losses (ss 544-566)

Contents

Section 544 – Interpretation and general (Chapter 2) [TCA 1997 s 544] Section commentary
Section 545 – Chargeable gains [TCA 1997 s 545] Section commentary
Section 545A – Share disposals and central securities depositories [TCA 1997 s 545A] Section commentary
Section 546 – Allowable losses [TCA 1997 s 546] Section commentary
Section 546A – Restrictions on allowable losses [TCA 1997 s 546A] Section commentary
Section 547 – Disposals and acquisitions treated as made at market value [TCA 1997 s 547] Section commentary
Section 548 – Valuation of assets [TCA 1997 s 548] Section commentary
Section 549 – Transactions between connected persons [TCA 1997 s 549] Section commentary
Section 550 – Assets disposed of in series of transactions [TCA 1997 s 550] Section commentary
Section 551 – Exclusion from consideration for disposals of sums chargeable to income tax [TCA 1997 s 551] Section commentary
Section 552 – Acquisition, enhancement and disposal costs [TCA 1997 s 552] Section commentary
Section 553 – Interest charged to capital [TCA 1997 s 553] Section commentary
Section 554 – Exclusion of expenditure by reference to income tax [TCA 1997 s 554] Section commentary
Section 555 – Restriction of losses by reference to capital allowances and renewals allowances [TCA 1997 s 555] Section commentary
Section 556 – Adjustment of allowable expenditure by reference to consumer price index [TCA 1997 s 556] Section commentary
Section 557 – Part disposals [TCA 1997 s 557] Section commentary
Section 558 – Part disposals before 6th day of April, 1978 [TCA 1997 s 558] Section commentary
Section 559 – Assets derived from other assets [TCA 1997 s 559] Section commentary
Section 560 – Wasting assets [TCA 1997 s 560] Section commentary
Section 561 – Wasting assets qualifying for capital allowances [TCA 1997 s 561] Section commentary
Section 562 – Contingent liabilities [TCA 1997 s 562] Section commentary
Section 563 – Consideration due after time of disposal [TCA 1997 s 563] Section commentary
Section 564 – Woodlands [TCA 1997 s 564] Section commentary
Section 565 – Expenditure reimbursed out of public money [TCA 1997 s 565] Section commentary
Section 566 – Leases [TCA 1997 s 566] Section commentary

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