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United Kingdom TCGA sections
Seeded section records for United Kingdom TCGA.
Country
United Kingdom
Code
TCGA
Sections
1
Section 2
Taxation of Chargeable Gains Act 1992 s.2 - Persons and gains chargeable
TCGA 1992 section 2 charges capital gains tax on UK residents on worldwide gains and on non-UK residents on gains arising from UK land and certain other UK assets. Annual exempt amount (3,000 GBP for 2024-25) provides a small allowance.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.