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Capital gains tax holiday

Capital gains tax holiday

Any land/building acquired between 7/12/2011 and 31/12/2013 and owned by the same person for a period of at least 7 years will be exempt from CGT on any gain arising in the seven year period following the date of acquisition. The land/buildings must be acquired at market value. If acquired from a relative, consideration of at least 75% of the market value must have been given by the purchaser

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