101(1)Section 288 of TCGA 1992 (interpretation) is amended as follows.U.K.
(2)In subsection (1), for the definition of “year of assessment” substitute—
““year of assessment” means tax year;”.
(3)After that subsection insert—
“(1ZA)In this Act and other enactments relating to capital gains tax “tax year” means a year beginning on 6 April and ending on the following 5 April; and “the tax year 2008-09” means the tax year beginning on 6 April 2008 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).”