Section 105: Meaning of “chargeable gain”
233.This interpretative section is based on section 831(5) of ICTA and section 277(1) of TCGA.
233.This interpretative section is based on section 831(5) of ICTA and section 277(1) of TCGA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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