165 Tax on capital gains
Inheritance Tax Act 1984 (1984 c 51) | Legislation

165  Tax on capital gains

(1)     Where a chargeable transfer is or includes a disposal of an asset and on the disposal a gain accrues to the transferor for the purposes of the [1992 Act], then if—

(a)     the whole or part of the gain is a chargeable gain or a development gain, and

(b)     the whole or part of any capital gains tax or income tax chargeable on the gain

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