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Legislation

Finance Act 2021

Crossheading Capital gains tax

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Section 40 Annual exempt amount
Section 41 Hold-over relief for foreign-controlled companies

PART 1 Income tax, corporation tax and capital gains tax
Crossheading Capital gains tax

Crossheading Capital gains tax

From legislation.gov.uk

Contents

Section 40 Annual exempt amount
Section 41 Hold-over relief for foreign-controlled companies