Taxation of Chargeable Gains Act 1992 (c. 12)

Part II U.K. General Provisions relating to computation of gains and acquisitions and disposals of assets

F1 Chapter 5 U.K. Computation of gains and losses: relevant high value disposals

Textual Amendments

F1 Pt. 2 Ch. 5 omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 5

F1 57A Gains and losses on relevant high value disposals U.K.

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Textual Amendments

F1 Pt. 2 Ch. 5 omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 5