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 119
Transfers of securities subject to the accrued income scheme
Section 119 sets out how the capital gains tax computation is adjusted when securities are transferred and the accrued income scheme applies, so that amounts already taxed as income are not also subject to CGT.
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.