Capital Gains Tax definition

Capital Gains Tax means the Capital Gains Tax imposed under the Income Tax Act;”;
Capital Gains Tax means the Capital Gains Tax imposed under section 65; “CEO” means the Chief Executive Officer of the Fiji Revenue and Customs
Capital Gains Tax means Korean capital gains Tax with respect to any consideration payable to the Seller under this Agreement.

Examples of Capital Gains Tax in a sentence

  • For UK residents, under current legislation, the proceeds of an ISA Account will not be subject to either UK Income Tax or UK Capital Gains Tax and any gains or losses on your investment will be disregarded for the purposes of UK Capital Gains Tax.

  • The Council is exempt from both Commonwealth Income Tax and Capital Gains Tax.

  • If your Plan is a stocks and shares ISA and you live in the UK, you will not, under current tax rules, have to pay UK Income Tax or UK Capital Gains Tax on the profit from the Plan, but any losses on your Plan will be ignored for the purposes of UK Capital Gains Tax.

  • Any capital gain realised on the disposal of a participatory interest in a collective investment scheme is subject to Capital Gains Tax (CGT).

  • An estimated amount for anticipated tax liabilities at that point in time including (as applicable and without limitation) Capital Gains Tax, Income Tax, Corporation Tax, Stamp Duty, Stamp Duty Reserve Tax, Advance Corporation Tax and Value Added Tax will be deducted.


More Definitions of Capital Gains Tax

Capital Gains Tax means any capital gains Tax imposed in respect of the Sale under the Corporate Income Tax Act of Korea and the Local Income Tax Act of Korea, each as amended.
Capital Gains Tax means the tax arising from a capital gain;
Capital Gains Tax means the normal tax attributable to the inclusion of a taxable capital gain in taxable income under section 26A;
Capital Gains Tax means the taxes that are required to be withheld by Purchaser with respect to the capital gains, if any, of PSA arising from the sale of the Purchased Shares hereunder, pursuant to the Corporate Income Tax Law and the applicable tax treaty;
Capital Gains Tax means all Taxes imposed by any Governmental Authority in Korea on or by reference to capital gains in respect of the sale and purchase of the Ownership Interest as contemplated hereby.
Capital Gains Tax means capital gains Tax with respect to any consideration payable to Sellers under this Agreement.
Capital Gains Tax shall have the meaning set forth in ‎Section 6.13.