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 8A paragraph 3
Section 37 operates to exclude part of the consideration
Schedule 8A paragraph 3 deals with how the restriction in section 37 interacts with the substantial shareholding exemption when only part of the disposal consideration is excluded from the chargeable gains computation.
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.