Section 65: Charge on certain high value disposals by companies etc

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 64: EMI options and entrepreneurs' relief etc
- Section 66: Currency used in tax calculations: chargeable gains and losses

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 5: Other provisions

Schedule 25 contains provision for a new capital gains tax charge on gains accruing to companies etc on certain high value disposals.

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