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Taxes Consolidation Act, 1997 (Number 39 of 1997)

TAXATION OF CHARGEABLE GAINS

PART 19

Principal Provisions Relating to Taxation of Chargeable Gains

CHAPTER 1

Assets and acquisitions and disposals of assets

532 Assets.

[CGTA75 s7(1); FA80 s62(a)]

All forms of property shall be assets for the purposes of the Capital Gains Tax Acts whether situated in the State or not, including—

(a) options, debts and incorporeal property generally,

(b) any currency other than [1]>Irish currency<[1][1]>the currency of the State<[1], and

(c) any form of property created by the person disposing of it, or otherwise becoming owned without being acquired.

[1]

[-] [+]

Substituted by FA13 s44(a). Deemed to have come into force and takes effect on and from 1 January 2013.