Taxation of Chargeable Gains Act 1992 (c. 12)

[F1 Part 1 U.K. Capital gains tax and corporation tax on chargeable gains

Textual Amendments

F1 Pt. 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

Chapter 1 U.K. Capital gains tax

Annual exempt amount] U.K.

F2 1L Increasing annual exempt amount to reflect increases in CPI U.K.

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Textual Amendments

F2 S. 1L omitted (for the tax year 2023-24 and subsequent tax years) by virtue of Finance Act 2023 (c. 1), s. 8(6)(9)

Modifications etc. (not altering text)

C1 S. 1L excluded (6.4.2021 for the tax years 2021-22, 2022-23, 2023-24, 2024-25 and 2025-26) by Finance Act 2021 (c. 26), s. 40