Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule A1 paragraph 15
Special rules for assets transferred between spouses or civil partners
Paragraph 15 of Schedule A1 sets out special rules that apply when an asset is transferred between spouses or civil partners for the purposes of calculating taper relief on any subsequent disposal of that asset.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.