Parliamentary constituencies Chargeable gainsCommentary – Tax Reporter ¶589-150 GenerallyLegislation/Regulatory – TCGA92 s. 264 HMRC Guidance – CG17544 ; CG17579 ; CG61800 ; CG61810 ReorganisationsLegislation/Regulatory – FA2003 s. 67 ; FA90 s. 112(2), 113 HMRC Guidance – SDLTM25505
Chargeable gainsCommentary – Tax Reporter ¶589-150 GenerallyLegislation/Regulatory – TCGA92 s. 264 HMRC Guidance – CG17544 ; CG17579 ; CG61800 ; CG61810 ReorganisationsLegislation/Regulatory – FA2003 s. 67 ; FA90 s. 112(2), 113 HMRC Guidance – SDLTM25505