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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Application of CGT principles etc

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Section 2D Application of CGT principles in calculating gains and losses
Section 2E References to income tax or Income Tax Acts in case of companies
Section 2F Interaction of capital gains tax and corporation tax

Chapter 2 Corporation tax on chargeable gains
Crossheading Application of CGT principles etc

Crossheading Application of CGT principles etc

From legislation.gov.uk

Contents

Section 2D Application of CGT principles in calculating gains and losses
Section 2E References to income tax or Income Tax Acts in case of companies
Section 2F Interaction of capital gains tax and corporation tax