TCGA 1992 definition

TCGA 1992 means the Taxation of Chargeable Gains ▇▇▇ ▇▇▇▇;

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TCGA 1992 means the Taxation of Chargeable Gains Act 1992;

TCGA 1992 means the Taxation of Chargeable Gains Act 1992 (c. 12); “VATA 1994” means the Value Added Tax Act 1994 (c. 23);

Examples of TCGA 1992 in a sentence

• The book value shown in, or adopted for the purposes, of the Accounts as the value of each of the assets of the Company, on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of such asset at the date of this agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of TCGA 1992.

• The book value shown or adopted for the purposes of the Accounts as the value of each of the assets of the Company on the disposal of which a chargeable gain or allowable loss could arise does not exceed the amount which on a disposal of such asset at the date of this agreement would be deductible under section 38 of TCGA 1992.

• The gross book value shown in, or adopted for the purposes of, the Accounts as the value of each of the assets of the Company, on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of such asset at the date of this agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of TCGA 1992.

• No liability to Tax will arise to any member of the Group under section 179 of TCGA 1992 in consequence of the sale and purchase of the Shares pursuant to this Agreement.

• The book value shown in, or adopted for the purposes of, the Financial Statements as the value of each of the assets of the Company or any Subsidiary, on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of such asset at the date of this Agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of TCGA 1992.

More Definitions of TCGA 1992

TCGA 1992 means the Taxation of Chargeable Gains Act 1992; “TIOPA 2010” means the Taxation (International and Other Provisions)

TCGA 1992 means Taxation of Chargeable Gains Act 1992;

TCGA 1992 means the Taxation of Chargeable Gains Act 1992 (c. 12), “TMA 1970” means the Taxes Management Act 1970 (c. 9),

TCGA 1992 means the Taxation of Chargeable Gains ▇▇▇ ▇▇▇▇; TMA 1970 means the Taxes Management ▇▇▇ ▇▇▇▇;

TCGA 1992 the Taxation of Chargeable Gains A▇▇ ▇▇▇▇. TMA 1970: the Taxes Management A▇▇ ▇▇▇▇.

TCGA 1992 means the Taxation of Chargeable Gains ▇▇▇ ▇▇▇▇; “Termination Fee” means US$50,000,000;

TCGA 1992 has the meaning given to that term in Part 1 of Schedule 8;