Finance Act 2016 (c. 24)

PART 4 U.K. Capital gains tax

Other provisions U.K.

92 Addition of CGT to Provisional Collection of Taxes Act 1968 U.K.

In section 1 of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions affecting income tax etc), in subsection (1), after “income tax,” insert “ capital gains tax, ”.