Taxation of Chargeable Gains Act 1992 (c. 12)

Part II U.K. General Provisions relating to computation of gains and acquisitions and disposals of assets

Chapter III U.K. Computation of gains: General provisions

Re-basing to 1982, and assets held on 6th April 1965 U.K.

36 Deferred charges on gains before 31st March 1982. U.K.

Schedule 4, which provides for the reduction of a deferred charge to [F1 corporation tax in respect of chargeable gains] where the charge is wholly or partly attributable to an increase in the value of an asset before 31st March 1982, shall have effect.

Textual Amendments

F1 Words in s. 36 substituted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 73