1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

31.4Exemptions, Reliefs and Allowances 31.4.1Personal exemptions and reliefs TCA97 s601 The first €1,270 of chargeable gains of an individual is exempt. The exemption is not transferable betwee...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016