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Legislation

Finance Act 1993

Crossheading Non-trading gains and losses

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Section 129 Non-trading gains and losses: general.
Section 130 Non-trading gains and losses: charge to tax.
Section 131 Non-trading gains and losses: relief.
Section 132 Modifications where loss carried forward.
Section 133 Interaction with ICTA.

Non-trading gains and losses
Non-trading gains and losses: charge to tax.

Section 130 | Non-trading gains and losses: charge to tax.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed