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 39
Exclusion of expenditure by reference to tax on income
Section 39 prevents expenditure that has already been relieved (or could be relieved) against income tax or corporation tax from also being deducted when computing a chargeable gain.
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.