Definition of TCGA


TCGA means the Taxation of Chargeable Gains Act 1992;
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Examples of TCGA in a sentence

The book value shown in, or adopted for the purposes of, the Company Financial Statements as the aggregate value of the assets of the Company, on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of the assets at the date of this Agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under Section 38 of TCGA 1992.
The Company has not been party to any scheme of re-construction or re-organisation to which the provisions of TCGA Section 139 or ICTA Section 703 or Section 343 could apply.
A template MTA for use in providing materials to a TCGA BCR is provided in Appendix A.
The default criteria may change during the course of TCGA based upon scientific or technology changes.
ACQUISITIONS FROM GROUP MEMBERS 23.26 The Company has not made any claims under Sections 247, 152, 153 and 154 TCGA (rollover relief on compulsory acquisition and replacement of business assets) 54 or Section 175 TCGA (replacement of business assets by members of a group) insofar as they would affect the chargeable gain or allowable loss which would arise on a disposal after the Accounts Date by the Company of any of its assets.