# Finance Act 2013, Paragraph 18


In section 2 of CTA 2009 (charge to corporation tax), after subsection (2) insert—
“(2A) But in subsection (2) “chargeable gains” does not include gains chargeable to capital gains tax under section 2B of TCGA 1992 (companies etc chargeable to capital gains tax on ATED-related gains on relevant high value disposals).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/25/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-25/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.