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 section Sch 2 para 21
Assets transferred to close companies
Section Sch 2 para 21 adjusts the time apportionment calculation for gains on shares in a close company where the gain reflects the growth in value of assets previously transferred into the company by a controlling person or someone connected with them.
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.