# Corporation Tax Act 2009, Section 4: Exclusion of charge to capital gains tax


Capital gains tax is not charged on gains accruing to a company in respect of which the company is chargeable to corporation tax, or would be so chargeable but for an exemption.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/4 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.