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Finance Act 2005

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7(1)For the purposes of [F1 paragraph 6 ] the “relevant assumptions” are—U.K.

(a)that the vulnerable person is resident and domiciled in the United Kingdom throughout the tax year, and

(b)that he has given a notice under subsection (2A) of section 16 of TCGA 1992 (computation of losses) in respect of each loss accruing to him in the tax year which by virtue of [F2section 1E(2) of that Act] would not be an allowable loss (but for the assumption in paragraph (a)).

(2)But the relevant assumption in sub-paragraph (1)(a) does not apply for the purposes of [F3section 1M] of TCGA 1992 (temporary non-residents).

Textual Amendments

F1Words in Sch. 1 para. 7(1) substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 20(4)

F2Words in Sch. 1 para. 7(1)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(3)(a)

F3Words in Sch. 1 para. 7(2) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 98(3)(b)

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