Statute
Section 8 — Finance Act 2008: Rate etc
Text of the provision Official document
Rate etc 8 1 In TCGA 1992, for section 4 substitute— Rate of capital gains tax 4 The rate of capital gains tax is 18%.
2 Schedule 2 contains further provision for and in connection with the reform of capital gains tax.
3 The amendment made by subsection (1) has effect for the tax year 2008-09 and subsequent tax years.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →