S.I. No. 125/2001 - Capital Gains Tax (Multipliers)
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(2001)Regulations, 2001. S.I. No. 125/2001 - Capital Gains Tax (Multipliers)
(2001)Regulations, 2001. 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: 1. These Regulations may be cited as the Capital Gains Tax (Multipliers
(2001)Regulations,
- In relation to the disposal of an asset made in the year of assessment 2001, 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 that 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 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 6.930 1975-76 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 5.597 1976-77 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 4.822 1977-78 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 4.133 1978-79 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 3.819 1979-80 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 3.445 1980-81 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2.983 1981-82 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2.465 1982-83 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2.074 1983-84 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.844 1984-85 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.674 1985-86 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.577 1986-87 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.507 1987-88 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.457 1988-89 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.430 1989-90 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.384 1990-91 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.328 1991-92 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.294 1992-93 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.249 1993-94 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.226 1994-95 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.205 1995-96 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.175 1996-97 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.152 1997-98 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.134 1998-99 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.115 1999-00 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.098 2000-01 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.053 GIVEN this 2nd day of April, 2001. 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 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 2001 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 complied 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