[1 Capital gains tax]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Part I Capital Gains Tax and Corporation Tax on Chargeable Gains]

[Chapter 1
Capital Gains Tax]

[Charge to capital gains tax]

[1  Capital gains tax]

[(1)     Capital gains tax is charged for a tax year on chargeable gains

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