Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 2015

Crossheading Capital gains tax

  • Section 37 Disposals of UK residential property interests by non-residents etc
  • Section 38 Relevant high value disposals: gains and losses
  • Section 39 Private residence relief
  • Section 40 Wasting assets
  • Section 41 Entrepreneurs' relief: associated disposals
  • Section 42 Entrepreneurs' relief: exclusion of goodwill in certain circumstances
  • Section 43 Entrepreneurs' relief: trading company etc
  • Section 44 Deferred entrepreneurs' relief on invested gains
  1. Capital gains tax
  2. Relevant high value disposals: gains and losses

Section 38 | Relevant high value disposals: gains and losses

From legislation.gov.uk

Schedule 8 contains provision about the calculation of relevant high value disposals within the meaning of section 2C of TCGA 1992.

PreviousNext
PrivacyTerms