Finance Act 2015 (c. 11)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 4 U.K. Other provisions

Capital gains tax U.K.

38 Relevant high value disposals: gains and losses U.K.

Schedule 8 contains provision about the calculation of relevant high value disposals within the meaning of section 2C of TCGA 1992.