# Taxation (International and Other Provisions) Act 2010, Section 105: Meaning of “chargeable gain”


In this Part so far as it relates to capital gains tax “chargeable gain” has the same meaning as in TCGA 1992 (see, in particular, section 15(2) of that Act).

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/105 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.