S.I. No. 12/2003 - Capital Gains Tax (Multipliers) (2003) Regulations 2003

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(2003)Regulations 2003 S.I. No. 12/2003 - Capital Gains Tax (Multipliers)

(2003)Regulations 2003 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

(2003)Regulations

2. In relation to the disposal of an asset made in the year of assessment 2003, 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

(2)1974-75 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 7.528 1975-76 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 6.080 1976-77 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 5.238 1977-78 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 4.490 1978-79 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 4.148 1979-80 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 3.742 1980-81 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 3.240 1981-82 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2.678 1982-83 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2.253 1983-84 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2.003 1984-85 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.819 1985-86 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.713 1986-87 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.637 1987-88 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.583 1988-89 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.553 1989-90 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.503 1990-91 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.442 1991-92 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.406 1992-93 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.356 1993-94 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.331 1994-95 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.309 1995-96 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.277 1996-97 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.251 1997-98 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.232 1998-99 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.212 1999-00 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.193 2000-01 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.144 2001 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.087 2002 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1.049 GIVEN 23 January 2003. Frank M Daly, 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 2003 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