- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/03/1992)
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Taxation of Chargeable Gains Act 1992
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Changes over time for: Section 4
No versions valid at: 06/03/1992
Alternative versions:
- 06/04/1992- Amendment
- 06/03/1992
Point in time - 16/07/1992- Amendment
- 27/07/1993- Amendment
- 29/04/1996- Amendment
- 31/07/1997- Amendment
- 31/07/1998- Amendment
- 27/07/1999- Amendment
- 28/07/2000- Amendment
- 06/04/2005- Amendment
- 06/04/2007- Amendment
- 21/07/2008- Amendment
- 27/07/2010- Amendment
- 17/07/2013- Amendment
- 17/07/2014- Amendment
- 26/03/2015- Amendment
- 15/09/2016- Amendment
- 30/11/2016- Amendment
- 24/07/2018- Amendment
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Taxation of Chargeable Gains Act 1992, Section 4 is up to date with all changes known to be in force on or before 25 January 2025. 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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Yn ddilys o 06/04/1992
4 Rates of capital gains tax.U.K.
(1)Subject to the provisions of this section and section 5, the rate of capital gains tax in respect of gains accruing to a person in a year of assessment shall be equivalent to the basic rate of income tax for the year.
(2)If income tax is chargeable at the higher rate in respect of any part of the income of an individual for a year of assessment, the rate of capital gains tax in respect of gains accruing to him in the year shall be equivalent to the higher rate.
(3)If no income tax is chargeable at the higher rate in respect of the income of an individual for a year of assessment, but the amount on which he is chargeable to capital gains tax exceeds the unused part of his basic rate band, the rate of capital gains tax on the excess shall be equivalent to the higher rate of income tax for the year.
(4)The reference in subsection (3) above to the unused part of an individual’s basic rate band is a reference to the amount by which the basic rate limit exceeds his total income (as reduced by any deductions made in accordance with the Income Tax Acts).
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