Part 10 Reliefs (ss. 89-107)

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Capital Acquisitions Tax Consolidation Act 2003 (No. 1)
Part 10 Reliefs (ss. 89-107)

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Version status: | Document consolidation status: Updated to reflect all known changes

Version date: 21 February 2003 - onwards

		Future version	Amendment requiring commencement	Draft proposed change
	Chapter 1 Agricultural relief (s. 89 and draft s. 89A)
	89. Provisions relating to agricultural property.
	89A. Further provisions relating to agricultural property.
	Chapter 2 Business relief (ss. 90-102)
	90. Interpretation (Chapter 2).
	91. Application (Chapter 2)
	92. Business relief.
	93. Relevant business property.
	94. Minimum period of ownership.
	95. Replacements.
	96. Succession.
	97. Successive benefits.
	98. Value of business.
	99. Value of certain shares and securities.
	100. Exclusion of value of excepted assets.
	101. Withdrawal of relief.
	102. Avoidance of double relief.
	Chapter 2A Clawback of agricultural relief or business relief: development land (s. 102A)
	102A. Agricultural and business property: development land.
	Chapter 3 Miscellaneous reliefs (ss. 103-107)
	103. Relief from double aggregation.
	104. Allowance for capital gains tax on the same event.
	105. Allowance for prior tax on the same event.
	106. Arrangements for relief from double taxation.
	107. Other relief from double taxation.