Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part 1: Capital gains tax and corporation tax on chargeable gains — Chapter 2: Corporation tax on chargeable gains
As a result of section 2(1) and (2) of CTA 2009, corporation tax is charged on chargeable gains accruing to a company on the disposal of assets.
The charge to corporation tax on chargeable gains has effect in accordance with this Act and all other relevant provisions of the Corporation Tax Acts.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
