Revenue Note for Guidance

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Revenue Note for Guidance

CAPITAL ACQUISITIONS TAX CONSOLIDATION ACT 2003

PART 1 PRELIMINARY

Overview

This Part contains the short title of the Act, defines certain terms and sets out rules for the construction of certain references used in the Capital Acquisitions Tax Consolidation Act 2003.

1 Short title

This section contains the short title of this Act.

Relevant Date: Finance Act 2015