# Taxation of Chargeable Gains Act 1992, Section 52A: Chapter to apply only for corporation tax purposes


This Chapter applies only for the purposes of corporation tax.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/52A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-52A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.