S.I. No. 111/1999 - Capital Gains Tax (Multipliers) (1999-2000) Regulations, 1999 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 1999 S.I. No. 111/1999 - Capital Gains Tax (Multipliers) (1999-2000) Regulations, 1999 S.I. No. 111/1999 - Capital Gains Tax (Multipliers) (1999-2000) Regulations, 1999 AmendmentsLeasuithe The Revenue Commissioners, in exercise of the powers conferred on them by section 556
(6)of the Taxes Consolidation Act, 1997 (No. 39 of 1997), hereby make the following regulations:
- These Regulations may be cited as the Capital Gains Tax (Multipliers) (1999-2000) Regulations, 1999
- In relation to the disposal of an asset made in the year 1999-2000, the multiplier for the purposes of section 556
(2)of the Taxes Consolidation Act, 1997 (No. 39 of 1997), 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 deductible expenditure was incurred. TABLE Year of assessment in which deductible expenditure incurred Multiplier
(1)
(2)1974-75 ............................................................ ........................................................ 6.313 1975-76 ............................................................ ........................................................ 5.099 1976-77 ............................................................ ........................................................ 4.393 1977-78 ............................................................ ........................................................ 3.766 1978-79 ............................................................ ........................................................ 3.479 1979-80 ............................................................ ........................................................ 3.139 1980-81 ............................................................ ........................................................ 2.718 1981-82 ............................................................ ........................................................ 2.246 1982-83 ............................................................ ........................................................ 1.890 1983-84 ............................................................ ........................................................ 1.680 1984-85 ............................................................ ........................................................ 1.525 1985-86 ............................................................ ........................................................ 1.436 1986-87 ............................................................ ........................................................ 1.373 1987-88 ............................................................ ........................................................ 1.328 1988-89 ............................................................ ........................................................ 1.303 1989-90 ............................................................ ........................................................ 1.261 1990-91 ............................................................ ........................................................ 1.210 1991-92 ............................................................ ........................................................ 1.179 1992-93 ............................................................ ........................................................ 1.138 1993-94 ............................................................ ........................................................ 1.117 1994-95 ............................................................ ........................................................ 1.098 1995-96 ............................................................ ........................................................ 1.071 1996-97 ............................................................ ........................................................ 1.050 1997-98 ............................................................ ........................................................ 1.033 1998-99 ............................................................ ........................................................ 1.016 GIVEN this 27th day of April, 1999. D.B. Quigley, Chairman. EXPLANATORY NOTE. (This note is not part of the Instrument and does not purport to be a legal interpretation.) These Regulations specify the multipliers by reference by 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 1999-2000 are to be increased under section 556
(2)of the Taxes Consolidation Act, 1997 , 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