Section 214C: Gains not eligible for taper relief.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 214BA: Interpretation
- Section 215: Disposal of assets on amalgamation of building societies etc.

Part VI: Companies, oil, insurance etc. — Chapter IV: Miscellaneous cases

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.