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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Miscellaneous provisions

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Section 48 Consideration due after time of disposal.
Section 48A Unascertainable consideration
Section 49 Contingent liabilities.
Section 50 Expenditure reimbursed out of public money.
Section 51 Exemption for winnings and damages etc.
Section 52 Supplemental.

Chapter III Computation of gains: General provisions
Crossheading Miscellaneous provisions

Crossheading Miscellaneous provisions

From legislation.gov.uk

Contents

Section 48 Consideration due after time of disposal.
Section 48A Unascertainable consideration
Section 49 Contingent liabilities.
Section 50 Expenditure reimbursed out of public money.
Section 51 Exemption for winnings and damages etc.
Section 52 Supplemental.