Taxation of Chargeable Gains Act 1992

Apportionment of pre-1965 gains and losses U.K.

6 U.K. In a case where because of paragraph 16 of Schedule 2 only part of a gain or loss is a chargeable gain or allowable loss, section 35(3)(a) and (b) shall have effect as if the amount of the gain or loss that would accrue if subsection (2) did not apply were equal to that part.