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Legislation
Finance Act 2025

Crossheading Capital gains tax rates and reliefs

  • 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
  1. Capital gains tax rates and reliefs
  2. Sections 7 to 10: transitional provision

Section 11 | Sections 7 to 10: transitional provision

From legislation.gov.uk

Schedule 2 contains transitional provision in connection with the provision made by sections 7 to 10.

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