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Revenue eBrief No. 136/20

07 July 2020

Capital Gains Tax – updates to manuals

Practitioners are advised that Tax and Duty Manual Part 19-06-03a is no longer relevant.

Practitioners are also advised that the following Tax and Duty Manuals have been amended in minor respects, including brief introductions and formatting changes:

  • Part 19-02-04 - Interaction of Income Tax and Corporation Tax
  • Part 19-02-12 - Restriction of losses by reference to capital allowances and renewal allowances (section 555)
  • Part 19-02-17 - Wasting assets qualifying for capital allowances (S561)
  • Part 19-06-05 - Rollover relief on certain investment property (S600A)
  • Part 19-07-09 - Scheme for Retirement of Farmers (S612)
  • Part 20-01-09 - Dividend stripping (S622)
  • Part 42-05-04- Unremittable gains (S1005)

Published: 07 July 2020 Print this page

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