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Legislation
Taxation of Chargeable Gains Act 1992

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

  • 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.
  1. Re-basing to 1982, and assets held on 6th April 1965
  2. Deferred charges on gains before 31st March 1982.

Section 36 | Deferred charges on gains before 31st March 1982.

From legislation.gov.uk

Schedule 4, which provides for the reduction of a deferred charge to corporation tax in respect of chargeable gains where the charge is wholly or partly attributable to an increase in the value of an asset before 31st March 1982, shall have effect.F1

Notes

  1. F1

    Words in s. 36 substituted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 73

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