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 263AZA
Renewables obligation certificates for domestic microgeneration
Section 263AZA exempts from capital gains tax any gain made by an individual on the disposal of a renewables obligation certificate, provided the certificate relates to electricity generated by a small-scale renewable energy system at or near the individual's home.
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.