Part 7

Income tax, corporation tax and capital gains tax: general

Chargeable gains

Reporting limits and annual exempt amount
159
1
The Taxation of Chargeable Gains Act 1992 (c. 12) is amended in accordance with Schedule 28 to this Act.
2
In that Schedule—
- Part 1 makes provision as to the cases in which a return of information about chargeable gains is required,
- Part 2 contains minor and consequential amendments of the provisions relating to the annual exempt amount, and
- Part 3 provides for commencement.