SCHEDULES

SCHEDULE 25Charge on certain high value disposals by companies etc

PART 1Taxation of Chargeable Gains Act 1992

6

In section 8 (company's total profits to include chargeable gains), after subsection (4) insert—

4A

Nothing in this section applies in relation to an ATED-related gain chargeable to, or an ATED-related loss allowable for the purposes of, capital gains tax by virtue of section 2B.