- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/03/2015)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation of Chargeable Gains Act 1992
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Changes over time for: Section 1
Version Superseded: 12/02/2019
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Taxation of Chargeable Gains Act 1992, Section 1 is up to date with all changes known to be in force on or before 28 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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1 The charge to tax.U.K.
(1)Tax shall be charged in accordance with this Act in respect of capital gains, that is to say chargeable gains computed in accordance with this Act and accruing to a person on the disposal of assets.
(2)Companies shall be chargeable to corporation tax in respect of chargeable gains accruing to them in accordance with [F1section 2 of CTA 2009] and the other provisions of the Corporation Tax Acts[F2, subject to the exception in subsection (2A)].
[F3(2A)But companies are chargeable to capital gains tax, and not corporation tax, in respect of chargeable gains accruing to them to the extent that those [F4gains are—
(a)ATED-related gains in respect of which the companies are chargeable to capital gains tax under section 2B, or
(b)NRCGT gains in respect of which the companies are chargeable to capital gains tax under section 14D or 188D.]]
(3)Without prejudice to [F5subsections (2) and (2A)], capital gains tax shall be charged for all years of assessment in accordance with the following provisions of this Act.
Textual Amendments
F1Words in s. 1(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 359 (with Sch. 2 Pts. 1, 2)
F2Words in s. 1(2) inserted (with effect in accordance with Sch. 25 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 25 para. 2(2)
F3S. 1(2A) inserted (with effect in accordance with Sch. 25 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 25 para. 2(3)
F4Words in s. 1(2A) substituted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 2
F5Words in s. 1(3) substituted (with effect in accordance with Sch. 25 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 25 para. 2(4)
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