{"type":"standard","title":"Taxation of Chargeable Gains Act 1992","displaytitle":"Taxation of Chargeable Gains Act 1992","namespace":{"id":0,"text":""},"wikibase_item":"Q7689572","titles":{"canonical":"Taxation_of_Chargeable_Gains_Act_1992","normalized":"Taxation of Chargeable Gains Act 1992","display":"Taxation of Chargeable Gains Act 1992"},"pageid":6680104,"thumbnail":{"source":"https://upload.wikimedia.org/wikipedia/commons/thumb/a/a2/Royal_coat_of_arms_of_the_United_Kingdom_%281952%E2%80%932022%2C_variant_1%29.svg/330px-Royal_coat_of_arms_of_the_United_Kingdom_%281952%E2%80%932022%2C_variant_1%29.svg.png","width":320,"height":320},"originalimage":{"source":"https://upload.wikimedia.org/wikipedia/commons/thumb/a/a2/Royal_coat_of_arms_of_the_United_Kingdom_%281952%E2%80%932022%2C_variant_1%29.svg/1550px-Royal_coat_of_arms_of_the_United_Kingdom_%281952%E2%80%932022%2C_variant_1%29.svg.png","width":1550,"height":1550},"lang":"en","dir":"ltr","revision":"1227087886","tid":"5da47346-21c8-11ef-b4f3-df91ddc107d0","timestamp":"2024-06-03T16:43:12Z","description":"United Kingdom legislation","description_source":"local","content_urls":{"desktop":{"page":"https://en.wikipedia.org/wiki/Taxation_of_Chargeable_Gains_Act_1992","revisions":"https://en.wikipedia.org/wiki/Taxation_of_Chargeable_Gains_Act_1992?action=history","edit":"https://en.wikipedia.org/wiki/Taxation_of_Chargeable_Gains_Act_1992?action=edit","talk":"https://en.wikipedia.org/wiki/Talk:Taxation_of_Chargeable_Gains_Act_1992"},"mobile":{"page":"https://en.m.wikipedia.org/wiki/Taxation_of_Chargeable_Gains_Act_1992","revisions":"https://en.m.wikipedia.org/wiki/Special:History/Taxation_of_Chargeable_Gains_Act_1992","edit":"https://en.m.wikipedia.org/wiki/Taxation_of_Chargeable_Gains_Act_1992?action=edit","talk":"https://en.m.wikipedia.org/wiki/Talk:Taxation_of_Chargeable_Gains_Act_1992"}},"extract":"The Taxation of Chargeable Gains Act 1992 is an act of Parliament which governs the levying of capital gains tax in the United Kingdom. This is a tax on the increase in the value of an asset between the date of purchase and the date of sale of that asset. The tax operates under two different regimes for a natural person and a body corporate.","extract_html":"
The Taxation of Chargeable Gains Act 1992 is an act of Parliament which governs the levying of capital gains tax in the United Kingdom. This is a tax on the increase in the value of an asset between the date of purchase and the date of sale of that asset. The tax operates under two different regimes for a natural person and a body corporate.
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