Crossheading Capital gains tax
From legislation.gov.uk
Contents
- Section 4 Rates of capital gains tax
- Section 4A Section 4: special cases
- Section 4B Deduction of losses etc in most beneficial way
- Section 4BA Rates, and use of unused basic rate band, in certain cases
- Section 4BB Residential property gain or loss
- Section 5 Accumulation and discretionary settlements.
- Section 6 Other special cases.
- Section 7 Time for payment of tax.