# Finance Act 2012, Chapter 4: Capital gains




---
Source: https://www.legislation.gov.uk/ukpga/2012/14/part/1/chapter/4 (the official version)
Page: https://openlegislation.uk/finance-act-2012/part-1/chapter-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.