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Debates
21 Mar 2023
Commons
Commons Chamber
34. Chargeable gains (election to treat gains as accruing) (21 Mar 2023)
33. Chargeable gains (separated spouses and civil partners)
34. Chargeable gains (election to treat gains as accruing)
35. Chargeable gains (relief on disposal of joint interests in land)
Tuesday 21st March 2023
(1 year, 9 months ago)
Commons Chamber
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Resolved,
That provision may be made for individuals to elect for chargeable gains to be treated as accruing in relation to arrangements described in section 103KA of the Taxation of Chargeable Gains Act 1992.