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Legislation

Finance Act 2012

CHAPTER 4 Capital gains

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Section 34 Annual exempt amount
Section 35 Foreign currency bank accounts
Section 36 Collective investment schemes: chargeable gains
Section 37 Roll-over relief

PART 1 Income tax, corporation tax and capital gains tax
CHAPTER 4 Capital gains

CHAPTER 4 Capital gains

From legislation.gov.uk

Contents

Section 34 Annual exempt amount
Section 35 Foreign currency bank accounts
Section 36 Collective investment schemes: chargeable gains
Section 37 Roll-over relief