Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
653Restriction of relief for losses, etc in relation to relevant disposals
(1)
In computing a person’s liability to capital gains tax, allowable losses made on the disposal of an asset which is ...
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.