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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Re-basing to 1982, and assets held on 6th April 1965

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Section 35 Assets held on 31st March 1982 (including assets held on 6th April 1965).
Section 35A Disposal of asset acquired on no gain/no loss disposal
Section 36 Deferred charges on gains before 31st March 1982.

Chapter III Computation of gains: General provisions
Crossheading Re-basing to 1982, and assets held on 6th April 1965

Crossheading Re-basing to 1982, and assets held on 6th April 1965

From legislation.gov.uk

Contents

Section 35 Assets held on 31st March 1982 (including assets held on 6th April 1965).
Section 35A Disposal of asset acquired on no gain/no loss disposal
Section 36 Deferred charges on gains before 31st March 1982.