Taxes Consolidation Act, 1997 (Number 39 of 1997)
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959AQ Date for payment of capital gains tax.
(1) Capital gains tax payable by a chargeable person for a tax year is, where an assessment has not been made on or by the chargeable person for the tax year, due and payable—
(a) as respects tax payable for the initial period, on or before 15 December in the tax year, and
(b) as respects tax payable for the later period, on or before 31 January in the next following tax year.
(2) Where the capital gains tax payable by a chargeable person for a tax year is due and payable in accordance with subsection (1), then [2]>the tax specified<[2][2]>the amount of tax payable that is specified<[2] in any subsequent assessment made on or by the chargeable person for that year shall be deemed to have been due and payable—
(a) on or before 15 December in the tax year, as respects tax payable for the initial period, and
(b) on or before 31 January in the next following tax year, as respects tax payable for the later period.
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[2]
Substituted by FA13 sched1(part1)(z)(2). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) 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 (within the meaning of section 2(1)) 2013 and subsequent years of assessment.