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 2E
References to income tax or Income Tax Acts in case of companies
Section 2E explains how references to income tax or the Income Tax Acts within capital gains tax legislation should be interpreted when they apply to companies rather than individuals.
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.