Finance Act 2009

Chapter 6

Capital Gains Tax

Capital gains: rate of charge.

14.— (1) The Principal Act is amended—

(a) in section 28(3) by substituting “25 per cent” for “22 per cent”, and

(b) in section 649A(1) by substituting the following for paragraph (b):

“(b) in the case of a relevant disposal made on or after 8 April 2009, 25 per cent.”.

(2) This section applies to disposals made on or after 8 April 2009.