Finance Act 1998 (c. 36)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter II U.K. Taxation of Chargeable Gains

Rate for trustees U.K.

F1 120 Rate of CGT for trustees etc. U.K.

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Textual Amendments

F1 S. 120 omitted (with effect in accordance with Sch. 2 para. 22 to the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 21(c)(i)