192. Deputy Michael McGrath asked the Minister for Finance with reference to paragraph ten on page seven of the Revenue's CGT1 Guide to Capital Gains Tax, if he will clarify what determines the rate of CGT to be charged in relation to a transaction involving the compulsory acquisition of land by a local authority where the contract meets the criteria of a conditional contract; is it still the case that the date of disposal is still the date the compensation is agreed. [46403/12]

Summary

192. Deputy Michael McGrath asked the Minister for Finance with reference to paragraph ten on page seven of the Revenue's CGT1 Guide to Capital Gains Tax, if he will clarify what determines the rate of CGT to be charged in relation to a transaction involving the compulsory acquisition of land by a local authority where the contract meets the criteria of a conditional contract; is it still the case that the date of disposal is still the date the compensation is agreed. [46403/12]

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• Tax Code

  xml · EN · 23 October 2012

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