Taxation (International and Other Provisions) Act 2010

Taxation of Chargeable Gains Act 1992 (c. 12) U.K.

230 U.K. The Taxation of Chargeable Gains Act 1992 is amended as follows.

231 U.K. In section 37 (consideration chargeable to tax on income) at the end of subsection (2) add—

“See also section 37A(4) and (5) (consideration on disposal of certain leases).”