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 268
Decorations for valour or gallant conduct
Section 268 provides an exemption from capital gains tax for disposals of decorations awarded for valour or gallant conduct, provided the person disposing of them did not originally acquire them by purchase.
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.