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Legislation
Corporation Tax Act 2009

Crossheading Chargeable gains

  • Section 931RA Chargeable gains
  1. Chargeable gains
  2. Chargeable gains

Section 931RA | Chargeable gains

From legislation.gov.uk

The fact that a dividend or other distribution is exempt does not prevent it from being taken into account in the calculation of chargeable gains.

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