Statute
Section 268 — Taxation of Chargeable Gains Act 1992: Decorations for valour or gallant conduct.
Text of the provision Official document
Decorations for valour or gallant conduct. 268 A gain shall not be a chargeable gain if accruing on the disposal by any person of a decoration awarded for valour or gallant conduct which he acquired otherwise than for consideration in money or money’s worth.
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 →