31.4Exemptions, Reliefs and Allowances
31.4.1Personal exemptions and reliefs
The first €1,270 of chargeable gains of an individual is exempt. The exemption is not transferable between...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.