Part 7Income tax, corporation tax and capital gains tax: general

Chargeable gains

159Reporting limits and annual exempt amount

1

The Taxation of Chargeable Gains Act 1992 (c. 12) is amended in accordance with Schedule 28 to this Act.

2

In that Schedule—

  • Part 1 makes provision as to the cases in which a return of information about chargeable gains is required,

  • Part 2 contains minor and consequential amendments of the provisions relating to the annual exempt amount, and

  • Part 3 provides for commencement.