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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Capital gains tax

  • 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.
  1. Part 1 Capital gains tax and corporation tax on chargeable gains
  2. Crossheading Capital gains tax

Crossheading Capital gains tax

From legislation.gov.uk

Contents

  1. Section 4 Rates of capital gains tax
  2. Section 4A Section 4: special cases
  3. Section 4B Deduction of losses etc in most beneficial way
  4. Section 4BA Rates, and use of unused basic rate band, in certain cases
  5. Section 4BB Residential property gain or loss
  6. Section 5 Accumulation and discretionary settlements.
  7. Section 6 Other special cases.
  8. Section 7 Time for payment of tax.
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