Finance Act 2008 s 8

s 8 Rate etc

(1) In TCGA 1992, for section 4 substitute— Rate of capital gains tax (4) The rate of capital gains tax is 18%. (2) Schedule 2 contains further provision for and in connection with the reform of capital gains tax. (3) The amendment made by subsection (1) has effect for the tax year 2008-09 and subsequent tax years.

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