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Statements

Subject Item

dbr:Taxation_of_Chargeable_Gains_Act_1992

rdf:type

yago:Document106470073 yago:WikicatUnitedKingdomActsOfParliament1992 yago:WrittenCommunication106349220 yago:Writing106362953 yago:LegalDocument106479665 yago:Communication100033020 yago:Abstraction100002137 yago:Act106532095 dbo:Band

rdfs:label

Taxation of Chargeable Gains Act 1992

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.

dct:subject

dbc:Tax_legislation_in_the_United_Kingdom dbc:United_Kingdom_Acts_of_Parliament_1992

dbo:wikiPageID

6680104

dbo:wikiPageRevisionID

1082982628

dbo:wikiPageWikiLink

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owl:sameAs

wikidata:Q7689572 yago-res:Taxation_of_Chargeable_Gains_Act_1992 n15:4vG4R freebase:m.0gg_qk

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yes

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dbp:amendments

dbr:Finance_Act

dbp:longTitle

An Act to consolidate certain enactments relating to the taxation of chargeable gains.

dbp:parliament

Parliament of the United Kingdom

dbp:shortTitle

Taxation of Chargeable Gains Act 1992

dbp:status

Current

dbp:title

Taxation of Chargeable Gains Act 1992

dbp:type

ukpga Act

dbp:year

1992

dbo: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.

dbp:path

ukpga/1992/12

dbp:royalAssent

1992-03-06

gold:hypernym

dbr:Act

prov:wasDerivedFrom

wikipedia-en:Taxation_of_Chargeable_Gains_Act_1992?oldid=1082982628&ns=0

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2845

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wikipedia-en:Taxation_of_Chargeable_Gains_Act_1992