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Revenue eBrief No. 211/19

12 December 2019

Capital Gains Tax - Finance Act 2017 amendments consequential on changes made by Companies Act 2014

The following Tax and Duty Manuals have been updated to reflect amendments in Finance Act 2017 arising from changes made by Companies Act 2014 in relation to company mergers or divisions:

Part 19-01-13 - Debts
Part 19-04-11 - Company Reconstructions and Amalgamations
Part 20-01-02 - Company Reconstruction and Amalgamation: Transfer of Assets
Part 20-01-08 - Depreciatory Transactions in a Group
Part 20-01-12 - Shares in Subsidiary Member of Group.

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Revenue eBrief No. 211/19

12 December 2019

Capital Gains Tax - Finance Act 2017 amendments consequential on changes made by Companies Act 2014