# Finance Act 2013, Paragraph 5


In section 4 (rates of capital gains tax), after subsection (3) insert—
“(3A) The rate of capital gains tax in respect of gains chargeable under section 2B accruing to a person in a tax year is 28%.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/25/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-25/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.