1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

3.11Capital Gains Tax Exemption - Disposal of Site to Child s603A Section 603A TCA 1997 contains a CGT exemption for parents on the disposal of a site to a child to enable them to build a principa...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010