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 52
Supplemental
Section 52 sets out supplementary rules that apply when computing chargeable gains, covering the prevention of double deductions, the treatment of income tax references, the approach to apportionments, and the definition of capital and renewals allowances.
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.