Part 19-7-3a Capital Gains Tax Exemption on Certain Disposals of Land /Buildings 1. Introduction. Section 604A Taxes Consolidation Act 1997 (enacted by Section 64 FA 2012) introduced a capital gains tax relief on disposals of land or buildings acquired in the period commencing on 7 December 2011 and ending on 31 December 2013. Section 44 F (No2) A […]

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