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Taxation of Chargeable Gains Act 1992 (1992 c 12)

The Taxation of Chargeable Gains Act 1992 consolidates previous legislation on capital gains tax, synthesising the law relating to the imposition, calculation, and regulation of taxes on the disposal of chargeable assets. It outlines the principles whereby individuals and corporations are taxed on capital gains derived from asset sales exceeding base costs, providing clarity on reliefs, exemptions, and allowances. Key aspects include rules for indexation allowance, rollover relief, gift relief, and hold-over relief on business assets. The Act aims to ensure consistency and fairness in the taxation of capital gains, offsetting inflationary effects on asset valuation.

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Taxation of Chargeable Gains Act 1992 (1992 c 12)

The Taxation of Chargeable Gains Act 1992 consolidates previous legislation on capital gains tax, synthesising the law relating to the imposition, calculation, and regulation of taxes on the disposal of chargeable assets. It outlines the principles whereby individuals and corporations are taxed on capital gains derived from asset sales exceeding base costs, providing clarity on reliefs, exemptions, and allowances. Key aspects include rules for indexation allowance, rollover relief, gift relief, and hold-over relief on business assets. The Act aims to ensure consistency and fairness in the taxation of capital gains, offsetting inflationary effects on asset valuation.

Quick and comprehensive access to the most accurate, up-to-date legislation.

老司机午夜福利 traffic light system shows the status of legislation and cases so you are always using up-to-date law while historical versioning and legislative timelines lets you see exactly what has changed in legislation over time.

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Taxation of Chargeable Gains Act 1992 (1992 c 12)
[1L . . .] [2A . . .] 4 . . . [4A . . .] 4B . . . [4BA . . .] [4BB . . .] 5 . . . 6 . . . 7 . . . 8 . . . 9 . . . 10 . . . 10A . . . [10AA . . .] [10B . . .] 11 . . . 12 . . . 13 . . . [13A . . .] 14 . . . [14A . . .] [14B . . .] [14C . . .] [14D . . .] [14E . . .] [14F . . .] [14G . . .] [14H . . .]
[16ZA . . .] [16ZB . . .] [16ZC . . .] [16ZD . . .] [31A . . .] 32 . . . 33 . . . [33A . . .] 34 . . . [47B . . .] [57A . . .] [57B . . .] [57C . . .]
75 . . . [77 . . .] 78 . . . 79 . . . 87I . . . [87J . . .] [87K . . .] [87L . . .] [87M . . .] 92 . . . 93 . . . 94 . . . [100A . . .] 103 . . . [103A . . .] [103B . . .]
106 . . . [106A Identification of securities: . . . capital gains tax] [110A . . .] 111 . . . [117A . . .] [117B . . .] 118 . . . 139 Reconstruction . . . involving transfer of business 141 . . . [148A] . . . [148B] . . . [150D . . .] [151F . . .]
160 . . . 163 . . . 164 . . . [164A . . .] [164B . . .] [164BA . . .] [164C . . .] [164D . . .] [164E . . .] [164F . . .] [164FA . . .] [164FF . . .] [164FG . . .] [164G . . .] [164H . . .] [164I . . .] [164J . . .] [164K . . .] [164L . . .]
172 . . . [177B . . .] 178 . . . [179A . . .] [179B . . .] 180 . . . 182 . . . 183 . . . 184 . . . 187 . . . [187A . . .] 188 . . . [188A . . .] [188B . . .] [188C . . .] [188D . . .] [188E . . .] [188F . . .] [188G . . .] [188H . . .] [188I . . .] [188J . . .] [188K . . .] 191 . . . 193 . . . 200 . . . 201 . . . 206 . . . 207 . . . 208 . . . 209 . . . 214 . . . [214A . . .] [214C . . .] 221 . . .
235 . . . [236B . . .] [236C . . .] [236D . . .] [236E . . .] [236F . . .] [238A . . . share schemes and share incentives] [239B . . .] 241 . . . [241A . . .] 249 . . . 254 . . . 255 . . . [263D . . .]
[Part 1 . . .] [Part 2 . . .]
[Part 1 . . .] [Part 2 . . .] [Part 3 . . .] [Part 4 . . .] [Part 5 . . .] [Part 6 . . .] [Part 7 . . .]
[Part 1 . . .] [Part 2 . . .] [Part 3 . . .]
Part I . . . Part II . . .

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