Statute
Section 15 — Taxation of Chargeable Gains Act 1992: Computation of gains.
Text of the provision Official document
Computation of gains. 15 1 The amount of the gains accruing on the disposal of assets shall be computed in accordance with this Part, subject to the other provisions of this Act.
2 Every gain shall, except as otherwise expressly provided, be a chargeable gain.
Official source: legislation.gov.uk
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