Finance Act, 1995
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Amendment of section 27 (disposal within the family of business or farm) of Capital Gains Tax Act, 1975. |
72.—(1) Section 27 (as amended by section 85 of the Finance Act, 1990 ) of the Capital Gains Tax Act, 1975 , is hereby amended, in paragraph (a) of subsection (4), by the substitution of “six years” for “ten years”. | |
(2) Subsection (1) shall apply and have effect as respects disposals made on or after the 6th day of April, 1995. |