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 55
Assets owned on 31st March 1982 or acquired on a no gain/no loss disposal
Section 55 sets out the rules for computing the indexation allowance on the disposal of assets that were held on 31st March 1982, or that were acquired through a chain of no gain/no loss transfers from someone who held the asset on that date.
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.