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Home / Simons-Taxes /Capital gains tax /Part C1 Capital gains /Division C1.2 Persons chargeable to tax on chargeable gains /Persons chargeable to tax on chargeable gains / C1.222 Liability to tax on chargeable gains—other exempt persons
Commentary

C1.222 Liability to tax on chargeable gains—other exempt persons


Capital gains tax

Gains on the disposal of assets by the following organisations and institutions are not chargeable gains and are therefore exempt from capital gains tax and corporation tax (as appropriate)1:

  1. Ìý

    •ÌýÌýÌýÌý local authority or local authority association, see D1.110

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