Capital Taxes Fundamentals (CTA manual)
7.1.Interpret legislation to explain how loss relief is granted for CGT purposes
[TCA97, s546(2)] A loss is computed in the same manner as a gain [s546(2)]. A loss is calculated by applying the b...
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.