Revenue Note for Guidance

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Revenue Note for Guidance

611A Treatment of certain disposals made by The Pharmaceutical Society of Ireland

This section ensures that any assets acquired by the new Pharmaceutical Society of Ireland from the old Society under the Pharmacy Act 2007 are charged to capital gains tax on a disposal of such assets by the new Society as if they were owned by that entity from the date they were acquired by the old Society.

Relevant Date: Finance Act 2019