Capital Gains Tax incentive property

Hi Guys

I am selling a flat in Dublin and wish to re-invest the capital gains money in another investment. I understand that this is postponing the gains tax and not cancelling it.

Are there such tax incentive properties available in Ireland??

Can such incentive be used to buy abroad??

Thanks a mill
KIMO

Rollover relief does not apply in the scenario you have described, and in any event, I think it has been abolished anyway.