| 单词 | capital gain |
| 释义 | capital gain = capital profit The gain on the disposal of an asset calculated by deducting the cost of the asset from the proceeds received on its disposal. Under capital gains tax legislation the chargeable gain for individuals may be reduced by taper relief (and also by indexation if the asset was purchased prior to April 1998). Capital gains by companies are adjusted by indexation and are chargeable to corporation tax. |
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