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 3 paragraph 6
Apportionment of pre-1965 gains and losses
Schedule 3 paragraph 6 deals with how gains or losses on assets held before 6 April 1965 are adjusted when only part of the gain or loss is chargeable, so that the rebasing comparison under section 35 uses the time-apportioned amount rather than the full gain or loss.
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.