SolvedCrossheading Capital gains tax rates and reliefs
From legislation.gov.uk
Contents
- Section 7 Main rates of CGT for gains other than carried interest gains
- Section 8 Business asset disposal relief: increase in rate
- Section 9 Investors’ relief: increase in rate
- Section 10 Investors’ relief: reduction in amount qualifying for relief
- Section 11 Sections 7 to 10: transitional provision
- Section 12 Rate of CGT for carried interest gains