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TAXATION OF CHARGEABLE GAINS
PART 19
Principal Provisions Relating to Taxation of Chargeable Gains
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CHAPTER 1
Assets and acquisitions and disposals of assets
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Assets.
[CGTA75 s7(1); FA80 s62(a)]
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532.—All forms of property shall be assets for the purposes of the Capital Gains Tax Acts whether situated in the State or not, including—
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(a) options, debts and incorporeal property generally,
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(b) any currency other than Irish currency, and
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(c) any form of property created by the person disposing of it, or otherwise becoming owned without being acquired.
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