Finance Act 2013 (c. 29)

SCHEDULES

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

PART 2 U.K. Other amendments

Corporation Tax Act 2009 U.K.

18 U.K. In section 2 of CTA 2009 (charge to corporation tax), after subsection (2) insert—

“(2A) But in subsection (2) “chargeable gains” does not include gains chargeable to capital gains tax under section 2B of TCGA 1992 (companies etc chargeable to capital gains tax on ATED-related gains on relevant high value disposals).”