S.I. No. 197/1979 - Capital Gains Tax (Multipliers) (1979-80) Regulations, 1979. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1979 S.I. No. 197/1979 - Capital Gains Tax (Multipliers) (1979-80) Regulations, 1979. S.I. No. 197/1979 - Capital Gains Tax (Multipliers) (1979-80) Regulations, 1979. AmendmentsLeasuithe S.I. No. 197 of 1979. CAPITAL GAINS TAX (MULTIPLIERS) (1979-80) REGULATIONS, 1979. The Revenue Commissioners, in exercise of the powers conferred on them by section 3
(5)of the Capital Gains Tax (Amendment) Act, 1978 (No. 33 of 1978), hereby make the following regulations:
- These Regulations may be cited as the Capital Gains Tax (Multipliers) (1979—80) Regulations,
- In relation to the disposal of an asset made in the year 1979-80, the multiplier for the purposes of section 3
(1)of the Capital Gains Tax (Amendment) Act, 1978 (No. 33 of 1978), shall be the figure mentioned in column
(2)of the Table of this Regulation opposite the mention in column
(1)of the said Table of the year of assessment in which the deductible expenditure was incurred. TABLE Year of assessment in which deductible expenditure incurred Multiplier
(1)
(2)1974-75 .. .. .. .. .. .. 1975-76 .. .. .. .. .. .. 1976-77 .. .. .. .. .. .. 1977-78 .. .. .. .. .. .. 1978-79 .. .. .. .. .. .. 2.012 1.625 1.400 1.200 1.109 GIVEN this 8th day of June, 1979. M. K.O' CONNOR, Revenue Commissioner. EXPLANATORY NOTE. These Regulations specify the multipliers by reference to which sums (such as the base cost of an asset and enhancement expenditure incurred on it) which are allowable as a deduction from the consideration for the disposal of an asset in the year of assessment 1979-80 are to be increased under section 3
(1)of the Capital Gains Tax (Amendment) Act, 1978 , for the purpose of computing the chargeable gain accruing to person on such a disposal. The multipliers are derived from the consumer price index numbers (base: mid-November, 1968 = 100) compiled by the Central Statistics Office. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais