SCHEDULES

SCHEDULE 25 U.K.Charge on certain high value disposals by companies etc

PART 1 U.K.Taxation of Chargeable Gains Act 1992

5 U.K.In section 4 (rates of capital gains tax), after subsection (3) insert—

“(3A) The rate of capital gains tax in respect of gains chargeable under section 2B accruing to a person in a tax year is 28%.”