Taxes Consolidation Act, 1997 (Number 39 of 1997) 1083 Application of sections 1080 to 1082 for capital gains tax purposes. [CGTA75 s51(1) and Sch4 par2(2)] Without prejudice to sections 931(2)Without prejudice to Part 41A and 976(2)Chapters 1B and 1C of Part 42, sections 1080 to 1082 shall, subject to any necessary modifications, apply to capital gains tax.