# Finance Act 2008, Section 8: Rate etc


(1) In TCGA 1992, for section 4 substitute—
Rate of capital gains tax
4 The rate of capital gains tax is 18%.
(2) Schedule 2 contains further provision for and in connection with the reform of capital gains tax.
(3) The amendment made by subsection (1) has effect for the tax year 2008-09 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/8 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.