[8C Returns so far as relating to capital gains tax]
Taxes Management Act 1970 (1970 c 9) | Legislation

[8C  Returns so far as relating to capital gains tax]

[(1)     This section applies if—

(a)     the amount of chargeable gains accruing to a person in a tax year does not exceed the annual exempt amount for the year applicable to the person under section 1K of the 1992 Act,

(b)     the total amount or value of the consideration for all chargeable

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