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Legislation
Finance Act 2016

Crossheading Other provisions

  • Section 90 Disposals of UK residential property by non-residents etc
  • Section 91 NRCGT returns
  • Section 92 Addition of CGT to Provisional Collection of Taxes Act 1968
  1. Other provisions
  2. Addition of CGT to Provisional Collection of Taxes Act 1968

Section 92 | Addition of CGT to Provisional Collection of Taxes Act 1968

From legislation.gov.uk

In section 1 of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions affecting income tax etc), in subsection (1), after “income tax,” insert “ capital gains tax, ”.

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