Section 36: Deferred charges on gains before 31st March 1982.

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

Taxation of Chargeable Gains Act 1992
- Section 35A: Disposal of asset acquired on no gain/no loss disposal
- Section 36A: Re-basing in relation to direct or indirect disposals of UK land

Part II: General Provisions relating to computation of gains and acquisitions and disposals of assets — Chapter III: Computation of gains: General provisions

Schedule 4, which provides for the reduction of a deferred charge to corporation tax in respect of chargeable gains where the charge is wholly or partly attributable to an increase in the value of an asset before 31st March 1982, shall have effect.

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