[F1[F2Chargeable gainsU.K.
Textual Amendments
F1Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)
F2S. 931RA and cross-heading inserted (with effect in accordance with Sch. 3 paras. 5, 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 3 para. 3(4)
931RAChargeable gainsU.K.
The fact that a dividend or other distribution is exempt does not prevent it from being taken into account in the calculation of chargeable gains.]]