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 239A
De-registration of registered pension schemes
Section 239A deals with the capital gains tax consequences when a registered pension scheme loses its registered status and a de-registration charge arises under Finance Act 2004.
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.