Revenue eBrief No. 178/24
27 June 2024
Capital Gains Tax (CGT) – Disposals of business or farm on “retirement” (S598 TCA 1997)
Tax and Duty Manual Part 19-06-03 – Disposals of business or farm on “retirement” (S598 TCA 1997) – has been updated as follows:
- To reflect Finance (Covid-19 and Miscellaneous Provisions) Act 2022 changes.
- To reflect Finance (No. 2) Act 2023 changes.
- To remove content no longer relevant.
- To update examples.
