Statute
Section 2 — Taxation of Chargeable Gains Act 1992: Corporation tax on chargeable gains
Text of the provision Official document
Corporation tax on chargeable gains 2 1 As a result of section 2(1) and (2) of CTA 2009, corporation tax is charged on chargeable gains accruing to a company on the disposal of assets.
2 The charge to corporation tax on chargeable gains has effect in accordance with this Act and all other relevant provisions of the Corporation Tax Acts.
Official source: legislation.gov.uk
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