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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Value shifting

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Section 29 General provisions.
Section 30 Tax-free benefits.
Section 31 Disposal of shares or securities by a company

Chapter II Assets and disposals of assets
Crossheading Value shifting

Crossheading Value shifting

From legislation.gov.uk

Contents

Section 29 General provisions.
Section 30 Tax-free benefits.
Section 31 Disposal of shares or securities by a company