# Finance Act 2015, Paragraph 6


In section 4 (rates of capital gains tax), after subsection (3A) insert—
“(3B) The rate of capital gains tax is 20% in respect of—
(a) gains chargeable under section 14D accruing to a company in a tax year, and
(b) gains chargeable under section 188D accruing in a tax year to the relevant body of an NRCGT group (as defined in that section).”

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.