Taxes Consolidation Act, 1997
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Application of sections 1080 to 1082 for capital gains tax purposes. [CGTA75 s51(1) and Sch4 par2(2)] |
1083.—Without prejudice to sections 931 (2) and 976 (2), sections 1080 to 1082 shall, subject to any necessary modifications, apply to capital gains tax. |