No. 20/1975:

CAPITAL GAINS TAX ACT, 1975

AN ACT TO CHARGE AND IMPOSE ON CERTAIN CAPITAL GAINS A DUTY OF INLAND REVENUE TO BE KNOWN AS CAPITAL GAINS TAX, TO AMEND THE LAW RELATING TO INLAND REVENUE AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCIAL

[5th August 1975]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: