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单词 chargeable gain
释义

chargeable gain
That part of the gain arising on disposal of a chargeable asset that is subject to capital gains tax (or, in the case of a company, to corporation tax). The chargeable gain is calculated by deducting purchase cost from the proceeds of sale, after adjustments specified in the Taxation of Chargeable Gains Act 1992.

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更新时间:2024/10/27 3:29:41