The amount of the gains accruing on the disposal of assets shall be computed in accordance with this Part, subject to the other provisions of this Act.
Every gain shall, except as otherwise expressly provided, be a chargeable gain.
Section 15: Computation of gains.
Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part II: General Provisions relating to computation of gains and acquisitions and disposals of assets — Chapter I: Introductory
About this text
This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.