# Taxation of Chargeable Gains Act 1992, Section 268: Decorations for valour or gallant conduct.


A gain shall not be a chargeable gain if accruing on the disposal by any person of a decoration awarded for valour or gallant conduct which he acquired otherwise than for consideration in money or money’s worth.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/268 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-268
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.