Commentaries

Tax Memo


 CHAPTER 6   Chargeable gains 


 SECTION 1   General principles 

Rattachementss 1,
 
2,
 
8 TCGA 1992

 
1110
The basic principles involved in calculating chargeable gains are common to both individuals and companies (ΒΆ5220+). There are a number of further provisions relating only to companies, and this chapter details these provisions.
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