52 Supplemental
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

52 Ìý³§³Ü±è±è±ô±ð³¾±ð²Ô³Ù²¹±ô

(1)     No deduction shall be allowable in a computation of the gain more than once from any sum or from more than one sum.

(2)     References in this Chapter to sums taken into account as receipts or as expenditure in computing profits or gains or losses for the purposes of income tax

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