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Contents

Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Capital gains tax

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Section 4 Rates of capital gains tax
Section 4A Section 4: special cases
Section 4B Deduction of losses etc in most beneficial way
Section 4BA Rates, and use of unused basic rate band, in certain cases
Section 4BB Residential property gain or loss
Section 5 Accumulation and discretionary settlements.
Section 6 Other special cases.
Section 7 Time for payment of tax.

Capital gains tax
Accumulation and discretionary settlements.

Section 5 | Accumulation and discretionary settlements.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2