Taxes Consolidation Act, 1997
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Application of sections 1034 and 1035 for purposes of capital gains tax. [CGTA75 s51(1) Sch4 and par2(2)] |
1043.—Without prejudice to the generality of section 931 (2), sections 1034 and 1035 shall apply, subject to any necessary modifications, to capital gains tax. |