Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
76BTreatment of unrealised gains and losses in certain circumstances
Summary
Section 76B provides for the taxation of unrealised profits or gains or losses on certain “financial assets” and “fi...
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.