Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been deleted.
Deleted by FA12 s129(2). Have effect on and from 1 January 2013. Note: Subject to the below, this section takes effect on and from 1 January 2013. This section applies— (a) in the case of a chargeable period (within the meaning of 45 section 321(2) TCA 97) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment 2013 and subsequent years of assessment. This section does not affect the application of the provisions of the TCA 97, which are amended or deleted by this section, as respects chargeable periods prior to those referred to above.
[2]>
CHAPTER 3
Capital gains tax
931Making of assessments and application of income tax assessment provisions.
[CGTA75 s51(1) and Sch4 pars 1(2) and 2]
(1) Assessments under the Capital Gains Tax Acts shall be made by inspectors or such other officers as the Revenue Commissioners shall appoint in that behalf.
(2) The provisions of the Income Tax Acts relating to the assessment of income tax shall, subject to any necessary modifications, apply in relation to capital gains tax as they apply in relation to income tax chargeable under Schedule D.
(3) In particular and without prejudice to the generality of subsection (2), subsections (2) and (3) of section 918 and [1]>sections 920, 922, 924 and 928 to 930<[1] [1]>sections 920, 922, 924, 928 and 929<[1] shall, subject to any necessary modifications, apply to capital gains tax.
<[2]
[1]
Substituted by FA03 s17(1)(e). Applies with effect from the day appointed by the Minister for Finance in accordance with different provisions.
[2]
Deleted by FA12 s129(2). Have effect on and from 1 January 2013. Note: Subject to the below, this section takes effect on and from 1 January 2013. This section applies— (a) in the case of a chargeable period (within the meaning of 45 section 321(2) TCA 97) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment 2013 and subsequent years of assessment. This section does not affect the application of the provisions of the TCA 97, which are amended or deleted by this section, as respects chargeable periods prior to those referred to above.