F1Capital gains taxU.K.
Textual Amendments
F1Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2
F14Rates of capital gains taxU.K.
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F14ASection 4: special casesU.K.
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F14BDeduction of losses etc in most beneficial wayU.K.
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F14BARates, and use of unused basic rate band, in certain casesU.K.
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F14BBResidential property gain or lossU.K.
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F15 Accumulation and discretionary settlements.U.K.
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F16 Other special cases.U.K.
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F17 Time for payment of tax.U.K.
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