[1H The main rates of CGT]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Rates of CGT]

[1H  The main rates of CGT]

[(1)     This section makes provision about the rates at which capital gains tax is charged but has effect subject to—

(a)     section 169N ([business asset disposal relief]: rate of 10%), and

(b)     section 169VC (investors' relief: rate of 10%).

[(1A)     Residential property gains (see Schedule 1B) accruing in a tax year to an individual are charged to capital gains tax at a rate of 18% or 24%.]

(2)     Chargeable gains accruing in a tax year to an individual that are—

(a)     . . .

(b)     carried interest gains (see subsections

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