# Finance Act 2013, Section 65: Charge on certain high value disposals by companies etc


Schedule 25 contains provision for a new capital gains tax charge on gains accruing to companies etc on certain high value disposals.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/65 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.