Taxes Consolidation Act, 1997 (Number 39 of 1997) 1043Application of sections 1034 and 1035 for purposes of capital gains tax. [CGTA75 s51(1) Sch4 and par2(2)] Without prejudice to the generality of section 931(2)Without prejudice to Part 41A, sections 1034 and 1035 shall apply, subject to any necessary modifications, to capital gains tax.