Updated to 27 March 2025 (Act No. 1 of 2025 and S.I. No. 95 of 2025)
Capital Gains Tax (Amendment) Act 1978
No. 33 of 1978
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| Whole Act | 6 April 1978 | S. 18(3) |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 3(1) multiplier specified | S.I. No. 157 of 1997, reg. 2, table |
| S.I. No. 149 of 1996, reg. 2, table | |
| S.I. No. 145 of 1995, reg. 2, table | |
| S.I. No. 139 of 1991, reg. 2, table | |
| S.I. No. 158 of 1990, reg. 2, table | |
| S.I. No. 164 of 1989, reg. 2, table | |
| S.I. No. 156 of 1988, reg. 2, table | |
| S.I. No. 167 of 1994, reg. 2, table | |
| S.I. No. 184 of 1993, reg. 2, table | |
| S.I. No. 173 of 1992, reg. 2, table | |
| S.I. No. 144 of 1987, reg. 2, table | |
| S.I. No. 272 of 1986, reg. 2, table | |
| S.I. No. 181 of 1985, reg. 2, table | |
| S.I. No. 166 of 1984, reg. 2, table | |
| S.I. No. 160 of 1983, reg. 2, table | |
| S.I. No. 173 of 1982, reg. 2, schedule | |
| S.I. No. 209 of 1981, reg. 2, table | |
| S.I. No. 148 of 1980, reg. 2, table | |
| S.I. No. 197 of 1979, reg. 2, table, col. (2) |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 3(5) | Capital Gains Tax (Multipliers) (1997-98) Regulations 1997 (S.I. No. 157 of 1997) |
| Capital Gains Tax (Multipliers) (1996-97) Regulations 1996 (S.I. No. 149 of 1996) | |
| Capital Gains Tax (Multipliers) (1995-96) Regulations 1995 (S.I. No. 145 of 1995) | |
| Capital Gains Tax (Multipliers) (1994-95) Regulations 1994 (S.I. No. 167 of 1994) | |
| Capital Gains Tax (Multipliers) (1993-94) Regulations 1993 (S.I. No. 184 of 1993) | |
| Capital Gains Tax (Multipliers) (1992-93) Regulations 1992 (S.I. No. 173 of 1992) | |
| Capital Gains Tax (Multipliers) (1991-92) Regulations 1991 (S.I. No. 139 of 1991) | |
| Capital Gains Tax (Multipliers) (1990-91) Regulations 1990 (S.I. No. 158 of 1990) | |
| Capital Gains Tax (Multipliers) (1989-90) Regulations 1989 (S.I. No. 164 of 1989) | |
| Capital Gains Tax (Multipliers) (1988-89) Regulations 1988 (S.I. No. 156 of 1988) | |
| Capital Gains Tax (Multipliers) (1987-88) Regulations 1987 (S.I. No. 144 of 1987) | |
| Capital Gains Tax (Multipliers) (1986-87) Regulations 1986 (S.I. No. 272 of 1986) | |
| Capital Gains Tax (Multipliers) (1985-86) Regulations 1985 (S.I. No. 181 of 1985) | |
| Capital Gains Tax (Multipliers) (1984-85) Regulations 1984 (S.I. No. 166 of 1984) | |
| Capital Gains Tax (Multipliers) (1983-84) Regulations 1983 (S.I. No. 160 of 1983) | |
| Capital Gains Tax (Multipliers) (1982-83) Regulations 1982 (S.I. No. 173 of 1982) | |
| Capital Gains Tax (Multipliers) (1981-82) Regulations 1981 (S.I. No. 209 of 1981) | |
| Capital Gains Tax (Multipliers) (1980-81) Regulations 1980 (S.I. No. 148 of 1980) | |
| Capital Gains Tax (Multipliers) (1979-80) Regulations 1979 (S.I. No. 197 of 1979) |