PART IV TAX ON CAPITAL GAINS AND ESTATE DUTY
From legislation.gov.uk
Contents
- Section 55 Restoration of development value in computation of chargeable gains, and repeal of certain provisions made in connection with betterment levy.
- Section 56 (Taxation of short-term capital gains.)
- Section 57 (Exemption or relief for small disposals).
- Section 58 (Disposal of options.)
- Section 59 (Abolition of charge to capital gains tax on death, etc.)
- Section 60 (Replacement of business assets.)
- Section 61, 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .