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Contents

Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Rates of CGT

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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

Chapter 1 Capital gains tax
Crossheading Rates of CGT

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