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Finance Act 1999

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26Rates of capital gains tax

(1)Section 4 of the [1992 c. 12.] Taxation of Chargeable Gains Act 1992 (rates of capital gains tax) shall be amended as follows.

(2)In subsection (1) (link between rate of capital gains tax and rate of income tax), for “basic rate” there shall be substituted “lower rate”.

(3)In subsection (1AA) (rate for trusts etc.), for “applicable to trusts under section 686(1) of the Taxes Act” there shall be substituted “the rate applicable to trusts under section 686 of the Taxes Act”.

(4)Subsections (1A), (1B), (3A) and (3B) (charge at income tax lower rate in certain cases) shall cease to have effect.

(5)In subsection (4) (definition of “unused part of an individual’s basic rate band”), the words “(disregarding subsection (3B)(a) above)” shall cease to have effect.

(6)This section applies for the year 1999-00 and subsequent years of assessment.

Yn ôl i’r brig

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