Point in time view as at 27/07/2010.
Finance Act 2008, Paragraph 101 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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).”
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