ACCA考綱是幫助學員了解ACCA考試重難點的關鍵，因此學員要重視每次考綱的變化，為ACCA考試做好充分的準備。那么，2022年ACCA TX考試Chargeable gains for individuals有考綱變動嗎？

2022年ACCA TX考試Chargeable gains for individuals有考綱變動，學員在學習的時候，要了解知識點的變化，為考試做好準備才可以。下面是給大家總結的考綱變化的點：

C3 (c): Gains and losses on the disposal of movable and immovable property.

動產和不動產處置收益和損失

修訂：

-Part (c) amended to remove “principal” given that HMRC now refer to “private residence relief”.

鑒于 HMRC 刪去“本金”，現參考“私宅救濟”。

c) Calculate the chargeable gain when a private residence is disposed of.

當私人住宅被出售時，計算可收取的收益。

C5: The computation of capital gains tax – excluded topics

資本利得稅的計算

修訂：

-Excluded topics amended; wording added for clarity: Mixed use property being property with both commercial and residential parts.

混合用途物業，包括商業及住宅部分。

C6 (a) (ii) :

The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets.

運用免稅及減免措施，緩減處置資本資產所產生的稅務責任，以及盡量減低稅務責任。

修訂：

-Wording amended for consistency and to agree to HMRC

wording:

(a)(ii) gift holdover relief for the gift of business assets.

為同 HMRC 保持一致而修訂措辭：商業資產贈與延緩豁免。

備考ACCA考試中你是不是無從下手，也不知道該怎么備考，融躍教育為你準備了ACCA備考攻略和資料，有需要的添加融躍教育老師微信：rongyuejiaoyu。