Capital gains hard for ecclesiastical district (6)
I believe the answer is:
parish
'ecclesiastical district' is the definition.
(I've seen this before)
'capital gains hard' is the wordplay.
'capital' becomes 'paris' (Paris is an example**).
'gains' is a charade indicator (letters next to each other).
'hard' becomes 'h'.
'paris'+'h'='PARISH'
'for' is the link.
(Other definitions for parish that I've seen before include "Diocesan subdivision" , "area known to clergyman" , "Kind of 2 down - has rip (anag)" , "Ecclesiastical area" , "Local church community" .)