S.I. No. 158/1990 - Capital Gains Tax (Multipliers) (1990-91) Regulations, 1990. 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 1990 S.I. No. 158/1990 - Capital Gains Tax (Multipliers) (1990-91) Regulations, 1990. S.I. No. 158/1990 - Capital Gains Tax (Multipliers) (1990-91) Regulations, 1990. AmendmentsLeasuithe S.I. No. 158 of 1990. CAPITAL GAINS TAX (MULTIPLIERS) (1990-91) REGULATIONS, 1990. 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) (1990—91) Regulations,
- In relation to the disposal of an asset made in the year 1990—91, 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 to this Regulation opposite the mention in column
(1)of the said Table of the year of assessment in which the deductable expenditure was incurred. TABLE Year of assesment in which deductable expenditure incurred
(1)Multiplier
(2)1974-75 5.221 1975-76 4.217 1976-77 3.633 1977-78 3.114 1978-79 2.877 1979-80 2.596 1980-81 2.247 1981-82 1.857 1982-83 1.563 1983-84 1.390 1984-85 1.261 1985-86 1.188 1986-87 1.136 1987-88 1.098 1988-89 1.077 1989-90 1.043 GIVEN this 28th day of June, 1990. C. Mac DOMHNAILL, 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 1990-91 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 a person on such a disposal. The multipliers are derived from the consumer price index numbers compiled by the Central Statistics Office expressed on the basis that the consumer price index at mid-November, 1968, is 100. 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