Reduced Rate/married persons
25/09/1996
Query
Where shares are transferred from one spouse to another, can the periods of ownership be aggregated for the purposes of S.592(6)?
Decision
In strictness, no. However, in practice, the periods of ownership may be aggregated.
Capital Gains Tax
Section 592, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:G.162(O)