Part 19

Principal provisions relating to taxation of chargeable gains

  • Part 19-01-01Assets (S-532)
  • Part 19-01-02Currency (S-532)
  • Part 19-01-03Disposal of assets (S-534)
  • Part 19-01-04Part Disposal of Assets (S-534)
  • Part 19-01-05Identifying Disposals
  • Part 19-01-06
    Disposals where capital sums derived from assets (S-535)
    This manual is currently unavailable as it is being updated.
  • Part 19-01-07
    Capital sums receipt of compensation and insurance moneys not treated as a disposal in certain cases (S-536)
    This manual is currently unavailable as it is being updated.
  • Part 19-01-08Mortgages and charges not to be treated as Disposals in certain cases (S-537)
  • Part 19-01-09
    Disposals where assets lost or destroyed or become of negligible value (S-538)
    This manual is currently unavailable as it is being updated.
  • Part 19-01-10Disposals in cases of hire purchase and similar transactions (S-539)
  • Part 19-01-11Options and Forfeited Deposits (S-540)
  • Part 19-01-12Quoted option linked to loan stock-debentures
  • Part 19-01-13
    Debts (S-541)
    This manual is currently unavailable as it is being updated.
  • Part 19-01-14Debts in Foreign Currency
  • Part 19-01-14aForeign currency gains/losses arising otherwise than in the course of a trade (S.541A)
  • Part 19-01-14bTax treatment of certain Venture Fund Managers (S541A)
  • Part 19-01-15Time of Disposal and acquisition (S-542)
  • Part 19-01-16
    Transfers of value derived from Assets (S-543)
    This manual is currently unavailable as it is being updated.
  • Part 19-02-01Interpretation and general including interaction with other taxes (S-544)
  • Part 19-02-02Value Added Tax
  • Part 19-02-03
    Apportionments not subject to specific Rules
    This manual is currently unavailable as it is being updated.
  • Part 19-02-04Interaction with Income Tax and Corporation Tax
  • Part 19-02-05Allowable losses (S-546)
  • Part 19-02-05ARestriction on Capital Losses, s546A TCA 1997
  • Part 19-02-06Disposals and acquisitions made at market value (S-547)
  • Part 19-02-07
    Valuation of assets (S-548)
    This manual is currently unavailable as it is being updated.
  • Part 19-02-08Capital Gains Tax Market Value of Property and Unquoted Shares (S-548) - Modified July 2009
  • Part 19-02-09Transactions between connected persons (S-549)
  • Part 19-02-10
    Acquisition, enhancement and disposal costs (S-552) - Updated 4th Sept '09
    This manual is currently unavailable as it is being updated.
  • Part 19-02-10AGuidelines on calculation of allowable cost of acquisition where borrowings used to acquire asset released
  • Part 19-02-11Exclusion of expenditure by reference to Income Tax (S-554)
  • Part 19-02-12Restriction of losses by reference to capital allowances and renewal allowances (section 555 Taxes Consolidation Act 1997)

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  • Part 19-02-13Indexation (S-556)
  • Part 19-02-14Part disposals (S-557)
  • Part 19-02-15Assets derived from other assets (S-559)
  • Part 19-02-16Wasting assets (S-560)
  • Part 19-02-17Wasting assets qualifying for capital allowances (S-561)
  • Part 19-02-18Contingent liabilities (S-562)
  • Part 19-02-19Consideration due after time of disposal (S-563)
  • Part 19-02-20Woodlands (S-564)
  • Part 19-02-21
    Leases (S-566)
    This manual is currently unavailable as it is being updated.
  • Part 19-03-01Nominees, bare trustees and agents (S-567)
  • Part 19-03-02Trustees of settlement (S-568)
  • Part 19-03-02aAssets of insolvent person
  • Part 19-03-03Interests in trusts
  • Part 19-03-04Trustees
  • Part 19-03-05Occasions of Charge
  • Part 19-03-06Collection of tax from beneficiaries (S-574)
  • Part 19-03-07Tenants in common and joint tenants
  • Part 19-03-08Liquidators, trustees in bankruptcy, etc. (S.571)
  • Part 19-03-09Death (S-573)
  • Part 19-03-10Retirement relief and life interests (s-577A)
  • Part 19-04-01Shares and Securities - Introductory
  • Part 19-04-02
    Valuation of Shares and securities
    This manual is currently unavailable as it is being updated.
  • Part 19-04-03Disposals of marketable shares and securities (S-581)
  • Part 19-04-04Shares and securities held on 6 April, 1974
  • Part 19-04-05Capital distributions by companies (S-583)
  • Part 19-04-06
    Reorganization or reduction of Share capital (S-584)
    This manual is currently unavailable as it is being updated.
  • Part 19-04-06aDisposal of Shares Worked examples on calculating the capital gain-loss
  • Part 19-04-06AA
    Tax Treatment of Return of Value & Related Share Consolidation by Vodafone Group plc
    This manual is currently unavailable as it is being updated.
  • Part 19-04-06AB
    Tax Treatment of Standard Life Shareholders
    This manual is currently unavailable as it is being updated.
  • Part 19-04-06AC
    CGT implications for individuals of takeover of Fyffes plc by Sumitomo Corporation
    This manual is currently unavailable as it is being updated.
  • Part 19-04-06b
    Specific share events (S-580 et seq)
    This manual is currently unavailable as it is being updated.
  • Part 19-04-07
    Sale of 'Rights' (S-584 et seq)
    This manual is currently unavailable as it is being updated.
  • Part 19-04-08Redeemable share capital
  • Part 19-04-09
    Conversion of Securities (S-585)
    This manual is currently unavailable as it is being updated.
  • Part 19-04-10Company amalgamations by exchange of shares (S-586)
  • Part 19-04-11
    Company reconstructions and amalgamations (S-587)
    This manual is currently unavailable as it is being updated.
  • Part 19-04-11aPartition of Family Trading Companies - CGT
  • Part 19-04-12Shares in close company transferring assets at undervalue (S-589)
  • Part 19-04-13Attribution to participators of chargeable gains accruing to non-resident company (S-590)
  • Part 19-04-14Relief for individuals on certain reinvestment (S-591)
  • Part 19-05-01Life Assurance and deferred annuities (S-593)
  • Part 19-05-02Foreign life assurance and deferred annuities (S-594)
  • Part 19-05-03Life assurance policy or deferred annuity contract entered into or acquired by a company (S-595)
  • Part 19-06-01Appropriations to and from stock in trade (S-596)
  • Part 19-06-02
    Replacement of business and other assets (S-597)
    This manual is currently unavailable as it is being updated.
  • Part 19-06-02AEntrepreneur Relief
  • Part 19-06-02bCapital Gains Tax - Revised entrepreneur relief

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  • Part 19-06-03Disposals of business or farm - on retirement

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  • Part 19-06-03aRelief on dissolution of farming partnerships (section 598A Taxes Consolidation Act 1997)
  • Part 19-06-03bRetirement Relief - Disposals within family of business or farm

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  • Part 19-06-04Transfer of a business to a company (S-600)
  • Part 19-06-05Rollover relief on certain investment property (S-600A)
  • Part 19-06-06
    Capital Gains Tax - Disposal by farmers of Single Payment Entitlements
    This manual is currently unavailable as it is being updated.
  • Part 19-07-01Annual exempt amount (S-601)
  • Part 19-07-02Chattels Exemption (S-602 & 603)
  • Part 19-07-02aTransfer of site to child (S.603A)
  • Part 19-07-03Disposals of Principal private residence (S-604)

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  • Part 19-07-03ACapital Gains Tax Exemption on Certain Disposals of Land /Buildings

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  • Part 19-07-03B
    Relief for Farm Restructuring
    This manual is currently unavailable as it is being updated.
  • Part 19-07-04Government Securities (S.607)
  • Part 19-07-05Superannuation funds (S-608)
  • Part 19-07-06Charities (S-609)
  • Part 19-07-07Other Bodies (S-610)
  • Part 19-07-08Disposals to the State, public bodies and charities (S-611)
  • Part 19-07-08aThe Pharmaceutical Society of Ireland (S-611A)
  • Part 19-07-09Scheme for Retirement of Farmers (S-612)
  • Part 19-07-10
    Miscellaneous exemptions for certain kinds of property (S-613)
    This manual is currently unavailable as it is being updated.