Direct Tax Acts, Finance Act 2022
31 Amount chargeableCGTA75 s5(1)
Capital gains tax shall be charged on the total amount of chargeable gains accruing to the person chargeable in the year of assessment, after deducting –
(a) any ...
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.