Chapter 1 Capital gains taxF1
- Charge to capital gains tax
- Territorial scope of charge
- Deduction of allowable losses
- UK resident individuals with split tax years
- Rates of CGT
- Annual exempt amount
- Temporary periods of non-residence
- Interpretation
Annotations
Textual amendments
- F1
Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2