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 258
Works of art etc.
Section 258 provides capital gains tax relief for disposals of heritage assets such as works of art, historic buildings and land of outstanding interest, including full exemption for gifts to the nation and sales to approved bodies, and no gain/no loss treatment for gifts where appropriate preservation undertakings are given.
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.