Direct Tax Acts, Finance Act 2022

601 Annual exempt amountCGTA75 s16; CGT(A)A78, s16, s17, Sch1 par8 and Sch2; FA92 s59; FA01 s77 and Sch2 (1) An individual shall not be chargeable to capital gains tax for a year of assessment if...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.