1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2012

11.10Participation Exemptions 11.10.1Participation Exemption – shares in subsidiaries 11.10.1.1Introduction FA04 s42 s626BFA05 s54 Section 626B TCA 97 contains a shares participation exempti...
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Other Editions

  • The Taxation of Capital Gains, Finance Act 2012
  • The Taxation of Capital Gains, Finance Act 2010