Part 19

Principal provisions relating to taxation of chargeable gains

• Part 19-01-01
  Assets (S-532)
  This manual is currently unavailable as it is being updated.
• Part 19-01-02Currency (S-532)
• Part 19-01-03Disposal of assets (S-534)
• Part 19-01-04
  Part Disposal of Assets (S-534)
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• Part 19-01-05
  Identifying Disposals
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• Part 19-01-06Disposals where capital sums derived from assets (S-535)
• Part 19-01-07Capital sums receipt of compensation and insurance moneys not treated as a disposal in certain cases (S-536)
• Part 19-01-08Mortgages and charges not to be treated as Disposals in certain cases (S-537)

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• Part 19-01-09Disposals where assets lost or destroyed or become of negligible value (S-538)
• Part 19-01-10Disposals in cases of hire purchase and similar transactions (S-539)
• Part 19-01-11Options and Forfeited Deposits (S-540)
• Part 19-01-12
  Quoted option linked to loan stock-debentures
  This manual is currently unavailable as it is being updated.
• Part 19-01-13
  Debts (S-541)
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• Part 19-01-14
  Debts in Foreign Currency
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• Part 19-01-14a
  Foreign currency gains/losses arising otherwise than in the course of a trade (S.541A)
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• Part 19-01-14b
  Tax treatment of certain Venture Fund Managers (S541A)
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• Part 19-01-15
  Time of Disposal and acquisition (S-542)
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• Part 19-01-16
  Transfers of value derived from Assets (S-543)
  This manual is currently unavailable as it is being updated.
• Part 19-02-01Interpretation and general including interaction with other taxes (S-544)
• Part 19-02-02Value Added Tax
• Part 19-02-03Apportionments not subject to specific Rules
• Part 19-02-04Interaction with Income Tax and Corporation Tax

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• Part 19-02-05
  Allowable losses (S-546)
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• Part 19-02-05ARestriction on Capital Losses, s546A TCA 1997
• Part 19-02-06
  Disposals and acquisitions made at market value (S-547)
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• Part 19-02-07
  Valuation of assets (S-548)
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• Part 19-02-08
  Capital Gains Tax Market Value of Property and Unquoted Shares (S-548) - Modified July 2009
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• Part 19-02-09Transactions between connected persons (S-549)

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• Part 19-02-10Acquisition, enhancement and disposal costs (S-552)
• Part 19-02-10ARestriction of cost of acquisition and or enhancement cost where debt release has occurred for CGT purposes (S.552)
• Part 19-02-11
  Exclusion of expenditure by reference to Income Tax (S-554)
  This manual is currently unavailable as it is being updated.
• Part 19-02-12Restriction of losses by reference to capital allowances and renewal allowances (S.555 TCA 1997)

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• Part 19-02-13Indexation (S-556)
• Part 19-02-14Part disposals (S-557)
• Part 19-02-15Assets derived from other assets (S-559)

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• Part 19-02-16Wasting assets (S-560)
• Part 19-02-17Wasting assets qualifying for capital allowances (S-561)

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• Part 19-02-18Contingent liabilities (S-562)
• Part 19-02-19Consideration due after time of disposal (S-563)
• Part 19-02-20
  Woodlands (S-564)
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• Part 19-02-21
  Leases (S-566)
  This manual is currently unavailable as it is being updated.
• Part 19-03-01Nominees, bare trustees and agents (S-567)
• Part 19-03-02Trustees of settlement (S-568)
• Part 19-03-02a
  Assets of insolvent person
  This manual is currently unavailable as it is being updated.
• Part 19-03-03
  Interests in trusts
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• Part 19-03-04
  Trustees
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• Part 19-03-05Occasions of Charge in respect of Trusts
• Part 19-03-06
  Collection of tax from beneficiaries (S-574)
  This manual is currently unavailable as it is being updated.
• Part 19-03-07
  Tenants in common and joint tenants
  This manual is currently unavailable as it is being updated.
• Part 19-03-08
  Liquidators, trustees in bankruptcy, etc. (S.571)
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• Part 19-03-09Death (S-573)
• Part 19-03-10Retirement relief and life interests (s-577A)
• Part 19-04-01
  Shares and Securities - Introductory
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• Part 19-04-02
  Valuation of Shares and securities
  This manual is currently unavailable as it is being updated.
• Part 19-04-03Disposals of marketable shares and securities (S-581)
• Part 19-04-04
  Shares and securities held on 6 April, 1974
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• Part 19-04-05
  Capital distributions by companies (S-583)
  This manual is currently unavailable as it is being updated.
• Part 19-04-06
  Reorganisation or reduction of Share capital (S-584)
  This manual is currently unavailable as it is being updated.
• Part 19-04-06a
  Disposal of Shares Worked examples on calculating the capital gain-loss
  This manual is currently unavailable as it is being updated.
• Part 19-04-06aaTax Treatment of Return of Value & Related Share Consolidation by Vodafone Group plc
• Part 19-04-06AB
  Tax Treatment of Standard Life Shareholders
  This manual is currently unavailable as it is being updated.
• Part 19-04-06AC
  CGT implications for individuals of takeover of Fyffes plc by Sumitomo Corporation
  This manual is currently unavailable as it is being updated.
• Part 19-04-06b
  Specific share events (S-580 et seq)
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• Part 19-04-07
  Sale of 'Rights' (S-584 et seq)
  This manual is currently unavailable as it is being updated.
• Part 19-04-08Redeemable share capital
• Part 19-04-09
  Conversion of Securities (S-585)
  This manual is currently unavailable as it is being updated.
• Part 19-04-10
  Company amalgamations by exchange of shares (S-586)
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• Part 19-04-11Company reconstructions and amalgamations (S-587)

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• Part 19-04-11aPartition of Family Trading Companies - CGT
• Part 19-04-12
  Shares in close company transferring assets at undervalue (S-589)
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• Part 19-04-13
  Attribution to participators of chargeable gains accruing to non-resident company (S-590)
  This manual is currently unavailable as it is being updated.
• Part 19-04-14
  Relief for individuals on certain reinvestment (S-591)
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• Part 19-05-01Life Assurance and deferred annuities (S-593)
• Part 19-05-02Foreign life assurance and deferred annuities (S-594)
• Part 19-05-03Life assurance policy or deferred annuity contract entered into or acquired by a company (S-595)
• Part 19-06-01
  Appropriations to and from stock in trade (S-596)
  This manual is currently unavailable as it is being updated.
• Part 19-06-02
  Replacement of business and other assets (S-597)
  This manual is currently unavailable as it is being updated.
• Part 19-06-02A
  Entrepreneur Relief (S.597A)
  This manual is currently unavailable as it is being updated.
• Part 19-06-02bCapital Gains Tax - Revised entrepreneur relief (S.597AA)

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• Part 19-06-03Disposals of business or farm - on retirement

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• Part 19-06-03aRelief on dissolution of farming partnerships (S.598A).

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• Part 19-06-03b
  Retirement Relief - Disposals within family of business or farm
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• Part 19-06-04Transfer of a business to a company (S-600)
• Part 19-06-05Rollover relief on certain investment property (S-600A)

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• Part 19-06-06
  Capital Gains Tax - Disposal by farmers of Single Payment Entitlements
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• Part 19-07-01
  Annual exempt amount (S-601)
  This manual is currently unavailable as it is being updated.
• Part 19-07-02Chattels Exemption (S.602 & S.603)
• Part 19-07-02a
  Transfer of site to child (S.603A)
  This manual is currently unavailable as it is being updated.
• Part 19-07-03
  Disposals of Principal private residence (S-604)
  This manual is currently unavailable as it is being updated.
• Part 19-07-03ACapital Gains Tax Exemption on Certain Disposals of Land / Buildings (S.604A)

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• Part 19-07-03BRelief for Farm Restructuring (S.604B)

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• Part 19-07-04
  Government Securities (S.607)
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• Part 19-07-05
  Superannuation funds (S-608)
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• Part 19-07-06Charities (S-609)
• Part 19-07-07Other Bodies (S-610)
• Part 19-07-08Disposals to the State, public bodies and charities (S-611)
• Part 19-07-08aThe Pharmaceutical Society of Ireland (S-611A)
• Part 19-07-09Scheme for Retirement of Farmers (S-612)

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• Part 19-07-10Miscellaneous exemptions for certain kinds of property (S-613)

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