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Contents

Legislation

Taxation of Chargeable Gains Act 1992

Crossheading General

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Section 52A Chapter to apply only for corporation tax purposes
Section 53 The indexation allowance and interpretative provisions.
Section 54 Calculation of indexation allowance.
Section 55 Assets owned on 31st March 1982 or acquired on a no gain/no loss disposal.
Section 56 Part disposals and disposals on a no-gain/no-loss basis.
Section 57 Receipts etc. which are not treated as disposals but affect relevant allowable expenditure.

General
Chapter to apply only for corporation tax purposes

Section 52A | Chapter to apply only for corporation tax purposes

From legislation.gov.uk

This Chapter applies only for the purposes of corporation tax.^F1

Notes

F1
S. 52A inserted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 78