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Taxation (International and Other Provisions) Act 2010

Crossheading Application of Part for capital gains tax purposes

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Section 105 Meaning of “chargeable gain”
Section 106 Chapters 1 and 2 apply to capital gains tax separately from other taxes

Taxation (International and Other Provisions) Act 2010
CHAPTER 3 Miscellaneous provisions

Crossheading Application of Part for capital gains tax purposes

From legislation.gov.uk

Contents

Section 105 Meaning of “chargeable gain”
Section 106 Chapters 1 and 2 apply to capital gains tax separately from other taxes

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