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Legislation

Taxation of Chargeable Gains Act 1992

Chapter 7 Computation of gains and losses: disposals of residential property interests

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Section 57C Gains and losses on disposals of residential property interests

Chapter 7 · Computation of gains and losses: disposals of residential property interests
Gains and losses on disposals of residential property interests

Section 57C | Gains and losses on disposals of residential property interests

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 2 Ch. 7 omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 7