Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 25 U.K. Charge on certain high value disposals by companies etc

PART 1 U.K. Taxation of Chargeable Gains Act 1992

6 U.K. 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.”