Direct Tax Acts, Finance (No. 2) Act 2023
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...
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