The Taxation of Capital Gains, Finance Act 2012
13.3Due Date for Payment of CGT
13.3.1Broad outline
Preliminary tax applied to CGT for years of assessment up to and including the year of assessment ending on 5 April 2001. FA01 discontinued th...
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.