28 Taxation of capital gains and rate of chargeCGTA75 s3(1) to (3); FA92 s60(1)(a); FA98 s65; F(No. 2)A08 s44(1)(a); FA09 s14(1)(a); FA12 s55(1)(a); FA13 s43(1)(a)
(1) Capital gains tax shall be ...
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