TCGA 1992 definition

TCGA 1992 means the Taxation of Chargeable Gains Xxx 0000;

TCGA 1992 means the Taxation of Chargeable Gains Act 1992;

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

Examples of TCGA 1992 in a sentence

• Bridge House Estates is a registered Charity and is therefore exempt from income tax and capital gains tax on income and gains falling within S256 TCGA 1992 and Part 10 of ITA 2007.

• It also applies where a gain is transferred to the company in accordance with sections 171A and 171B of TCGA 1992.

• Because trusts outwith Section 60 TCGA 1992 are not “transparent” for capital gains tax purposes, complex additional rules are required to deal with the consequences, and in particular the avoidance possibilities, to which an “opaque” trust gives rise.

• 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.

• Two reliefs are available to hold over the resulting gain on the transfer of goodwill– s162 and s165 TCGA 1992.

More Definitions of TCGA 1992

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

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

TCGA 1992 the Taxation of Chargeable Gains Act 1992;

TCGA 1992 means the Taxation of Chargeable Gains Xxx 0000; "TMA 1970” means the Taxes Management Xxx 0000; and

TCGA 1992 the Taxation of Chargeable Gains Axx 0000. TMA 1970: the Taxes Management Axx 0000.

TCGA 1992 the Taxation of Chargeable Gains Axx 0000.

TCGA 1992 the UK Taxation of Chargeable Gains Xxx 0000. “TMA 1970” – the UK Taxes Management Xxx 0000.