Revenue eBrief No. 050/24
21 February 2024
Capital Acquisitions Tax Consolidation Act 2003 – Notes for Guidance updated
An up-to-date version of the Capital Acquisitions Tax Consolidation Act 2003 - Notes for Guidance has been published on the Revenue website. The Notes for Guidance have been updated to include all amendments to the 2003 Act by subsequent Acts up to, and including, the Finance (No.2) Act 2023.