Finance Act, 1992
Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975. |
246.—Paragraph 3 of Schedule 4 to the Capital Gains Tax Act, 1975 , is hereby amended by the insertion after subparagraph (4) of the following subparagraph: | |
“(4A) (a) An event which, apart from paragraph 2(2) of Schedule 2, as applied by paragraph 4 or 5 of that Schedule, would constitute the disposal of an asset shall, for the purposes of this paragraph, constitute such a disposal. | ||
(b) An event which, apart from paragraph 2(2) of Schedule 2, as applied by paragraph 4 or 5 of that Schedule, would constitute the acquisition of an asset shall, for the purposes of this paragraph, constitute such an acquisition.”. |