Chapter 6 Income gains and computation of income gainsF1
- 85ZGeneral provisions
- 85Z1The basic gain and its computation
- 85Z2Earlier disposal to which the no gain/no loss basis applies
- 85Z3Modifications of TCGA 1992
- 85Z4Losses
Annotations
Textual amendments
- F1
Pt. 6A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 21 (with regs. 25, 26)