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 280
Consideration payable by instalments
Section 280 allows a person who disposes of an asset and receives the sale proceeds in instalments to pay the capital gains tax due on that disposal in instalments rather than in a single lump sum.
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.