WebSection 980 TCA 1997. Where there is a transfer of certain assets for . consideration exceeding €500,000 or, in the case of residential property, exceeding €1m, the provisions of s980 TCA 1997 apply. The assets to which the law applies (as outlined at s980(2)) are: (a) Irish land and buildings; (b) mineral or exploration rights within the Web623A. Transitional provisions in respect of section 623. 624. Exemption from charge under section 623 in case of certain mergers. 625. Shares in subsidiary member of group. 625A. Transitional provisions in respect of section 625. 626. Tax on company recoverable from other members of group. 626A. Restriction on set-off of pre-entry losses. 626B.
Exactly what expenses can you set against capital gains before tax?
Web1.5 Section 411 TCA 1997 For the purposes of Section 411 TCA 1997 a recognised stock exchange means one or more stock exchanges in a relevant territory. A relevant territory … Web(a) subsections (2) to (10) of section 9 shall apply as those subsections apply for the purposes of that section, and (b) sections 412 to 418 shall apply with any necessary … body works murrieta
Taxes Consolidation Act, 1997, Section 401 - Irish Statute Book
Web(b)(i) For the purposes of this section, there shall be a disposal of shares by a shareholder where the shareholder disposes of shares or is treated under the Capital Gains Tax Acts … WebThe TCA 1997 consolidates enactments relating to income tax, corporation tax and capital gains tax. Certain enactments which relate to these taxes also relate to other taxes and … http://www.taxgrinds.ie/news/24/definition-of-the-term-group-for-corporation-tax-loss-purposes-.php bodyworks natural therapies