About: Taxation of Chargeable Gains Act 1992

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The Taxation of Chargeable Gains Act 1992 (c 12) is an Act of Parliament which governs the levying of capital gains tax in the United Kingdom. This is a tax on the increase in the value of an asset between the date of purchase and the date of sale of that asset. The tax operates under two different regimes for a natural person and a body corporate. The Act has been amended yearly by subsequent Finance Acts.

Attributes	Values
rdf:type	yago:WikicatUnitedKingdomActsOfParliament1992 yago:Abstraction100002137 yago:Act106532095 yago:Communication100033020 yago:Document106470073 yago:LegalDocument106479665 yago:Writing106362953 yago:WrittenCommunication106349220 Band
rdfs:label	Taxation of Chargeable Gains Act 1992 (en)
rdfs:comment	The Taxation of Chargeable Gains Act 1992 (c 12) is an Act of Parliament which governs the levying of capital gains tax in the United Kingdom. This is a tax on the increase in the value of an asset between the date of purchase and the date of sale of that asset. The tax operates under two different regimes for a natural person and a body corporate. The Act has been amended yearly by subsequent Finance Acts. (en)
dcterms:subject	United Kingdom Acts of Parliament 1992 Tax legislation in the United Kingdom
Wikipage page ID	6680104 (xsd:integer)
Wikipage revision ID	1082982628 (xsd:integer)
Link from a Wikipage to another Wikipage	Capital gains tax Corporation tax Income Tax Act 2007 Income tax Corporation Tax Act 2010 United Kingdom Acts of Parliament 1992 Value Added Tax Act 1994 Act of Parliament Tax legislation in the United Kingdom Dividend Finance Act Body corporate Natural person Finance Acts
Link from a Wikipage to an external page	http://www.legislation.gov.uk/ukpga/2010/4/contents http://www.legislation.gov.uk/ukpga/1992/12/contents/enacted
sameAs	Taxation of Chargeable Gains Act 1992 Taxation of Chargeable Gains Act 1992 Taxation of Chargeable Gains Act 1992 Taxation of Chargeable Gains Act 1992
use new UK-LEG	yes (en)
dbp:wikiPageUsesTemplate	dbt:UK-statute-stub dbt:UK-LEG dbt:Reflist dbt:Use_dmy_dates dbt:UK_legislation dbt:Tax-stub dbt:Infobox_UK_legislation
amendments	Finance Act
long title	An Act to consolidate certain enactments relating to the taxation of chargeable gains. (en)
parliament	Parliament of the United Kingdom (en)
short title	Taxation of Chargeable Gains Act 1992 (en)
status	Current (en)
title	Taxation of Chargeable Gains Act 1992 (en)
type	Act (en) ukpga (en)
year	1992 (xsd:integer)
has abstract	The Taxation of Chargeable Gains Act 1992 (c 12) is an Act of Parliament which governs the levying of capital gains tax in the United Kingdom. This is a tax on the increase in the value of an asset between the date of purchase and the date of sale of that asset. The tax operates under two different regimes for a natural person and a body corporate. For a natural person, the rates of the capital gains tax are the same as those for earned income. The tax is levied at a rate determined by the highest rate of income tax which that person pays. Each year a natural person has an amount of gain, fixed by law, which is exempt from tax. By contrast, for bodies corporate, the chargeable gain is treated as additional profits for the accounting period in question. The capital gains tax is charged as additional corporation tax. Bodies corporate have no allowance for gains free from tax. Various reliefs from capital gains tax exist. These include indexation relief, where the amount of gain subject to tax is reduced by factoring in general price inflation, and taper relief, where set percentages of the gain are exempt from tax if the asset has been held for a certain length of time. The Act has been amended yearly by subsequent Finance Acts. (en)
path	ukpga/1992/12 (en)
royal assent	1992-03-06 (xsd:date)
gold:hypernym	Act
prov:wasDerivedFrom	wikipedia-en:Taxation_of_Chargeable_Gains_Act_1992?oldid=1082982628&ns=0
page length (characters) of wiki page	2845 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Taxation_of_Chargeable_Gains_Act_1992
is Link from a Wikipage to another Wikipage of	Capital gains tax List of United Kingdom Supreme Court cases United Kingdom enterprise law Income and Corporation Taxes Act 1970 Income and Corporation Taxes Act 1988 Consolidation bill TCGA List of Statutory Instruments of the United Kingdom, 2017 List of Statutory Instruments of the United Kingdom, 2020 BN66 Finance (No.2) Act 2010 Finance Act Finance Act 1997 Finance Act 1999 Finance Act 2000 Finance Act 2001 Finance Act 2002 Finance Act 2003 Finance Act 2004 Finance Act 2006 Finance Act 2007 Finance Act 2010 Finance Act 2012 Finance Act 2015 Substantial shareholdings exemption United Kingdom company law Taxation of Chargeable Gains Act TCGA 1992 TCGA 92
is Wikipage redirect of	Taxation of Chargeable Gains Act TCGA 1992 TCGA 92
is Wikipage disambiguates of	TCGA
is repealing legislation of	Income and Corporation Taxes Act 1970
is foaf:primaryTopic of	wikipedia-en:Taxation_of_Chargeable_Gains_Act_1992

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