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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

CHAPTER 3 Miscellaneous provisions
Crossheading Application of Part for capital gains tax purposes

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