Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 613
Miscellaneous exemptions for certain kinds of property
Section 613 sets out miscellaneous exemptions from capital gains tax, covering savings scheme bonuses, prize bond winnings, personal injury compensation, betting and lottery winnings, pension rights, interests in settled property, turf cutting compensation and archaeological heritage disposals.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.