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Chapter 6
Capital Gains Tax
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Capital gains: rate of charge.
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55.— (1) The Principal Act is amended—
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(a) in section 28(3) by substituting “30 per cent” for “25 per cent”, and
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(b) in section 649A(1) by substituting the following for paragraph (b):
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“(b) in the case of a relevant disposal made on or after 7 December 2011, 30 per cent.”.
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(2) This section applies to disposals made on or after 7 December 2011.
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