an Entity references as follows:
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.