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Various reliefs from capital gains tax exist. These include indexation relief, where the amount of gain subject to tax is reduced by factoring in general price inflation, and taper relief, where set percentages of the gain are exempt from tax if the asset has been held for a certain length of time.
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By contrast, for bodies corporate, the chargeable gain is treated as additional profits for the accounting period in question. The capital gains tax is charged as additional
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For a natural person, the rates of the capital gains tax are the same as those for earned income. The tax is levied at a rate determined by the highest rate of
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which that person pays. Each year a natural person has an amount of gain, fixed by law, which is exempt from tax.
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An Act to consolidate certain enactments relating to the taxation of chargeable gains.
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as in force today (including any amendments) within the United
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1826:
1823:
1821:
1818:
1816:
1813:
1811:
1808:
1806:
1803:
1801:
1798:
1796:
1793:
1791:
1788:
1786:
1783:
1781:
1778:
1776:
1773:
1771:
1768:
1766:
1763:
1761:
1758:
1756:
1753:
1751:
1748:
1746:
1743:
1741:
1738:
1737:
1733:
1730:
1728:
1725:
1723:
1720:
1718:
1715:
1713:
1710:
1708:
1705:
1703:
1700:
1698:
1695:
1693:
1690:
1688:
1685:
1683:
1680:
1678:
1675:
1673:
1670:
1668:
1665:
1663:
1660:
1658:
1655:
1653:
1650:
1648:
1645:
1643:
1640:
1638:
1635:
1633:
1630:
1628:
1625:
1623:
1620:
1618:
1615:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1448:
1445:
1443:
1440:
1438:
1435:
1433:
1430:
1428:
1425:
1423:
1420:
1418:
1415:
1413:
1410:
1408:
1405:
1403:
1400:
1398:
1395:
1393:
1390:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1370:
1368:
1365:
1363:
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1343:
1340:
1338:
1335:
1333:
1330:
1328:
1325:
1323:
1320:
1318:
1315:
1313:
1310:
1308:
1305:
1303:
1300:
1298:
1295:
1293:
1290:
1288:
1285:
1283:
1280:
1278:
1275:
1273:
1270:
1268:
1265:
1263:
1260:
1258:
1255:
1253:
1250:
1248:
1245:
1243:
1240:
1239:
1237:
1230:
1226:
1220:
1217:
1215:
1212:
1210:
1207:
1206:
1204:
1202:
1197:
1191:
1188:
1186:
1183:
1181:
1178:
1176:
1173:
1171:
1168:
1166:
1163:
1161:
1158:
1156:
1153:
1151:
1148:
1146:
1143:
1141:
1138:
1136:
1133:
1131:
1128:
1126:
1123:
1121:
1118:
1116:
1113:
1111:
1108:
1106:
1103:
1101:
1098:
1096:
1093:
1091:
1088:
1086:
1083:
1081:
1078:
1076:
1073:
1071:
1068:
1066:
1063:
1061:
1058:
1056:
1053:
1051:
1048:
1046:
1043:
1041:
1038:
1036:
1033:
1031:
1028:
1026:
1023:
1021:
1018:
1016:
1013:
1011:
1008:
1006:
1003:
1001:
998:
996:
993:
991:
988:
986:
983:
981:
978:
976:
973:
971:
968:
966:
963:
961:
958:
956:
953:
951:
948:
946:
943:
941:
938:
936:
933:
931:
928:
926:
923:
922:
920:
918:
912:
902:
899:
898:
896:
892:
886:
883:
881:
878:
876:
873:
871:
868:
866:
863:
861:
858:
856:
853:
851:
848:
846:
843:
841:
838:
836:
833:
831:
828:
826:
823:
821:
818:
816:
813:
811:
808:
804:
801:
800:
799:
796:
794:
791:
789:
786:
784:
781:
777:
774:
773:
772:
769:
767:
764:
762:
759:
757:
754:
752:
749:
747:
744:
742:
739:
737:
734:
732:
729:
727:
724:
722:
719:
717:
714:
712:
709:
707:
704:
702:
701:
697:
695:
692:
688:
685:
684:
683:
680:
678:
675:
673:
670:
668:
665:
663:
660:
658:
655:
653:
650:
648:
645:
643:
640:
638:
635:
633:
630:
628:
625:
623:
620:
618:
615:
613:
610:
608:
605:
603:
600:
598:
595:
593:
590:
588:
585:
583:
580:
578:
575:
573:
570:
568:
565:
563:
560:
558:
555:
553:
550:
548:
545:
543:
540:
538:
535:
533:
530:
528:
525:
523:
520:
518:
515:
513:
510:
508:
505:
503:
500:
498:
495:
493:
490:
488:
485:
483:
480:
478:
475:
473:
470:
468:
465:
463:
460:
458:
455:
453:
450:
448:
445:
443:
440:
438:
435:
433:
430:
428:
425:
423:
420:
418:
415:
413:
410:
408:
405:
403:
400:
398:
395:
393:
390:
388:
385:
383:
380:
378:
375:
373:
370:
368:
365:
363:
360:
358:
355:
353:
350:
348:
345:
343:
340:
338:
335:
333:
330:
328:
325:
323:
320:
318:
317:
316:Temp. incert.
313:
311:
308:
306:
303:
301:
298:
297:
295:
291:
288:
283:
279:
273:
270:
268:
265:
263:
260:
259:
257:
253:
249:
242:
237:
235:
230:
228:
223:
222:
219:
212:
208:
205:
204:
200:
195:
191:
188:
185:
181:
178:
176:
172:
169:
168:
164:
162:
160:
155:
151:
149:
144:
142:
137:
135:
131:
127:
123:
119:
109:
105:
101:
94:
91:
88:
84:
79:
75:
73:
69:
64:
60:
58:
54:
50:
48:
44:
40:
30:
25:
16:
2673:expanding it
2658:
2612:expanding it
2601:
2586:
2513:1994 to date
2448:institutions
2407:1972 to date
2383:Short titles
2370:
1199:Acts of the
698:
315:
159:Finance Acts
156:
152:
145:
138:
117:
115:
76:6 March 1992
72:Royal assent
15:
2661:legislation
272:Magna Carta
90:Finance Act
2712:Categories
2396:(formerly
196:References
141:income tax
86:Amended by
61:1992 c. 12
47:Long title
2728:Tax stubs
1219:1751–1800
1214:1701–1750
1010:1760–1764
1005:1755–1759
1000:1750–1754
995:1745–1749
990:1740–1744
985:1735–1739
980:1730–1734
975:1725–1729
970:1720–1724
965:1715–1719
342:1422–1460
337:1413–1421
332:1399–1411
327:1377–1397
322:1327–1376
310:1308–1325
305:1275–1307
300:1225–1267
175:dividends
2446:devolved
2423:measures
165:See also
57:Citation
2663:in the
1209:to 1700
901:to 1707
132:and a
2659:This
2602:This
66:Dates
2669:stub
2608:stub
2522:for
2488:List
2476:List
2469:and
2460:List
2430:List
2363:2024
2358:2023
2353:2022
2348:2021
2343:2020
2338:2019
2333:2018
2328:2017
2323:2016
2318:2015
2313:2014
2308:2013
2303:2012
2298:2011
2293:2010
2288:2009
2283:2008
2278:2007
2273:2006
2268:2005
2263:2004
2258:2003
2253:2002
2248:2001
2243:2000
2235:1999
2230:1998
2225:1997
2220:1996
2215:1995
2210:1994
2205:1993
2200:1992
2195:1991
2190:1990
2185:1989
2180:1988
2175:1987
2170:1986
2165:1985
2160:1984
2155:1983
2150:1982
2145:1981
2140:1980
2135:1979
2130:1978
2125:1977
2120:1976
2115:1975
2110:1974
2105:1973
2100:1972
2095:1971
2090:1970
2085:1969
2080:1968
2075:1967
2070:1966
2065:1965
2060:1964
2055:1963
2050:1962
2045:1961
2040:1960
2035:1959
2030:1958
2025:1957
2020:1956
2015:1955
2010:1954
2005:1953
2000:1952
1995:1951
1990:1950
1985:1949
1980:1948
1975:1947
1970:1946
1965:1945
1960:1944
1955:1943
1950:1942
1945:1941
1940:1940
1935:1939
1930:1938
1925:1937
1920:1936
1915:1935
1910:1934
1905:1933
1900:1932
1895:1931
1890:1930
1885:1929
1880:1928
1875:1927
1870:1926
1865:1925
1860:1924
1855:1923
1850:1922
1845:1921
1840:1920
1835:1919
1830:1918
1825:1917
1820:1916
1815:1915
1810:1914
1805:1913
1800:1912
1795:1911
1790:1910
1785:1909
1780:1908
1775:1907
1770:1906
1765:1905
1760:1904
1755:1903
1750:1902
1745:1901
1740:1900
1732:1899
1727:1898
1722:1897
1717:1896
1712:1895
1707:1894
1702:1893
1697:1892
1692:1891
1687:1890
1682:1889
1677:1888
1672:1887
1667:1886
1662:1885
1657:1884
1652:1883
1647:1882
1642:1881
1637:1880
1632:1879
1627:1878
1622:1877
1617:1876
1612:1875
1607:1874
1602:1873
1597:1872
1592:1871
1587:1870
1582:1869
1577:1868
1572:1867
1567:1866
1562:1865
1557:1864
1552:1863
1547:1862
1542:1861
1537:1860
1532:1859
1527:1858
1522:1857
1517:1856
1512:1855
1507:1854
1502:1853
1497:1852
1492:1851
1487:1850
1482:1849
1477:1848
1472:1847
1467:1846
1462:1845
1457:1844
1452:1843
1447:1842
1442:1841
1437:1840
1432:1839
1427:1838
1422:1837
1417:1836
1412:1835
1407:1834
1402:1833
1397:1832
1392:1831
1387:1830
1382:1829
1377:1828
1372:1827
1367:1826
1362:1825
1357:1824
1352:1823
1347:1822
1342:1821
1337:1820
1332:1819
1327:1818
1322:1817
1317:1816
1312:1815
1307:1814
1302:1813
1297:1812
1292:1811
1287:1810
1282:1809
1277:1808
1272:1807
1267:1806
1262:1805
1257:1804
1252:1803
1247:1802
1242:1801
1190:1800
1185:1799
1180:1798
1175:1797
1170:1796
1165:1795
1160:1794
1155:1793
1150:1792
1145:1791
1140:1790
1135:1789
1130:1788
1125:1787
1120:1786
1115:1785
1110:1784
1105:1783
1100:1782
1095:1781
1090:1780
1085:1779
1080:1778
1075:1777
1070:1776
1065:1775
1060:1774
1055:1773
1050:1772
1045:1771
1040:1770
1035:1769
1030:1768
1025:1767
1020:1766
1015:1765
960:1714
955:1713
950:1712
945:1711
940:1710
935:1709
930:1708
925:1707
885:1706
880:1705
875:1704
870:1703
865:1702
860:1701
855:1700
850:1698
845:1697
840:1696
835:1695
830:1694
825:1693
820:1692
815:1691
810:1690
798:1689
793:1688
788:1685
783:1680
771:1679
766:1678
761:1677
756:1675
751:1672
746:1670
741:1667
736:1666
731:1665
726:1664
721:1663
716:1662
711:1661
706:1660
694:1640
682:1627
677:1625
672:1623
667:1620
662:1609
657:1606
652:1605
647:1603
642:1601
637:1597
632:1592
627:1588
622:1586
617:1584
612:1580
607:1575
602:1572
597:1571
592:1566
587:1562
582:1558
577:1557
572:1555
567:1554
562:1553
557:1551
552:1549
547:1548
542:1547
537:1546
532:1545
527:1543
522:1542
517:1541
512:1540
507:1539
502:1536
497:1535
492:1534
487:1533
482:1532
477:1531
472:1530
467:1529
462:1523
457:1515
452:1514
447:1513
442:1512
437:1511
432:1509
427:1503
422:1496
417:1495
412:1491
407:1488
402:1487
397:1485
392:1483
387:1482
382:1477
377:1474
372:1472
367:1468
362:1467
357:1464
352:1463
347:1461
116:The
2604:tax
184:c 4
2714::
161:.
136:.
2700:e
2693:t
2686:v
2675:.
2639:e
2632:t
2625:v
2614:.
2400:)
240:e
233:t
226:v
213:.
182:(
110:.
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