59BB
Schedule 3ZAA contains provision for the payment in instalments of capital gains tax to which liability arises by virtue of section 25 or 80 of the 1992 Act.
Section 59BB: CGT exit charge payment plans
Taxes Management Act 1970 · 1970 c.9
Part VA: Payment of Tax
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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.