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Legislation
Finance Act 2013

Crossheading Capital gains

  • Section 62 Attribution of gains to members of non-resident companies
  • Section 63 Heritage maintenance settlements
  • Section 64 EMI options and entrepreneurs' relief etc
  • Section 65 Charge on certain high value disposals by companies etc
  • Section 66 Currency used in tax calculations: chargeable gains and losses
  1. Capital gains
  2. Charge on certain high value disposals by companies etc

Section 65 | Charge on certain high value disposals by companies etc

From legislation.gov.uk

Schedule 25 contains provision for a new capital gains tax charge on gains accruing to companies etc on certain high value disposals.

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