Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 of 2025)
Capital Gains Tax Act 1975
No. 20 of 1975
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| Whole Act | 5 August 1975 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
SIs made under the Act
| Section | SIs made under the Act |
|---|