Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Rates of CGT

Find in this level

Section 1H The main rates of CGT
Section 1I Income taxed at higher rates or gains exceeding unused basic rate band
Section 1J Section 1I: definitions and other supplementary provision

Taxation of Chargeable Gains Act 1992
Chapter 1 Capital gains tax

Crossheading Rates of CGT

From legislation.gov.uk

Contents

Section 1H The main rates of CGT
Section 1I Income taxed at higher rates or gains exceeding unused basic rate band
Section 1J Section 1I: definitions and other supplementary provision

Privacy Cookies Terms