Revenue eBrief No. 029/24 – Capital Gains Tax (CGT) Farming Restructuring Relief


Revenue eBrief No. 029/24

30 January 2024

Capital Gains Tax (CGT) Farm Restructuring Relief

Tax and Duty Manual Part 19-07-03b has been updated to reflect the amendment in section 3 of the Finance Act 2023 extending the relevant period in which the initial restructuring transaction must be completed from 30 June 2023 to 31 December 2025.

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