CGT for Companies

Is it correct that for private individuals Capital Gains Tax (CGT) is levied on net gain and of that, 40% is taken into account and that amount is added to individual's taxable income for that specific tax year. How does it work for companies or Trusts, is 100% of net CGT taken into account or what?

For Trusts and Companies 80% of the gain is taken into account and added to taxable income which effectively amounts to 36% and 22.4% CGT on those types of entities.