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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Cash basis accounting

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Section 47A Exemption for certain disposals under, or after leaving, cash basis
Section 47B Disposals made by persons after leaving cash basis

Cash basis accounting
Disposals made by persons after leaving cash basis

Section 47B | Disposals made by persons after leaving cash basis

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 47B omitted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 47