Crossword Genius

Revenue for government head opposed to postponing a vote (7,5,3)

Ross

I believe the answer is:

capital gains tax

I'm a little stuck... Click here to teach me more about this clue!

'revenue' is the definition.
The answer and definition can be both related to property as well as being singular nouns.
Perhaps you can see a link between them that I can't see?

'government head opposed to postponing a vote' is the wordplay.
I cannot really see how this works, but
'government' could be 'g' (abbreviation for government) and 'g' is found in the answer.
'head' could be 'cap' (both can mean the top of something) and 'cap' is present in the answer.
'a' is found in the answer.
'vote' could be 'x' (how votes are marked) and 'x' is found within the answer.
This explanation may well be incorrect...

'for' is the link.

Can you help me to learn more?

(Other definitions for capital gains tax that I've seen before include "may reduce profits" , "CGT in full" , "that reduces profits" .)

I've seen this clue in The Times.
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