[单选题]
Which of the following statements is/are correct?(1) An individual is subject to capital gains tax on the disposal of chargeable assets during any tax year in which they are resident in the UK(2) A company is subject to corporation tax on gains from the disposal of chargeable assets if it is resident in the UK(3) The disposal of a chargeable asset between civil partners is an exempt disposal(4) The transfer of chargeable assets between companies in a chargeable gains group is automatically treated as an exempt disposal
A .1, 2, 3 and 4
B .1 and 2 only
C .1, 3 and 4 only
D .2, 3 and 4 only
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