Capital Gains Tax (Amendment) Act, 1978

Short title, construction and commencement.

18.—(1) This Act may be cited as the Capital Gains Tax (Amendment) Act, 1978.

(2) This Act shall be construed together with the Capital Gains Tax Acts.

(3) This Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1978.