Section 57A: Gains and losses on relevant high value disposals

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

Taxation of Chargeable Gains Act 1992
- Section 57: Receipts etc. which are not treated as disposals but affect relevant allowable expenditure.
- Section 57B: Gains and losses on non-resident CGT disposals

Part II: General Provisions relating to computation of gains and acquisitions and disposals of assets — Chapter 5: Computation of gains and losses: relevant high value disposals

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