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Legislation
Finance (No. 2) Act 2023

Crossheading Chargeable gains

  • Section 39 Payments to farmers under the lump sum exit scheme etc
  • Section 40 Contracts completed after ordinary notification period
  • Section 41 Separated spouses and civil partners
  • Section 42 Carried interest: election to pay tax as scheme profits arise
  • Section 43 Relief on disposal of joint interests in land
  1. Part 1 Income tax, corporation tax and capital gains tax
  2. Crossheading Chargeable gains

Crossheading Chargeable gains

From legislation.gov.uk

Contents

  1. Section 39 Payments to farmers under the lump sum exit scheme etc
  2. Section 40 Contracts completed after ordinary notification period
  3. Section 41 Separated spouses and civil partners
  4. Section 42 Carried interest: election to pay tax as scheme profits arise
  5. Section 43 Relief on disposal of joint interests in land
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