Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition

541Debts Summary A debt is an asset for capital gains tax purposes (section 532(b)). However, where an original creditor disposes of a debt no chargeable gain or allowable loss arises on the di...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.