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Changes over time for: Cross Heading: Claims


Timeline of Changes
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Version Superseded: 28/07/2000
Status:
Point in time view as at 21/08/1998.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Cross Heading: Claims is up to date with all changes known to be in force on or before 07 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.

Changes to Legislation
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ClaimsU.K.
9(1)No relief shall be given under this Schedule unless a claim is made—U.K.
(a)in the case of a gain treated as accruing by virtue of section 178(3) or 179(3) to a company which ceases to be a member of a group, within the period of 2 years beginning at the end of the accounting period in which the company ceases to be a member of the group,
(b)in [the case of a disposal made by, or a gain treated as accruing to, a person chargeable to corporation tax], within the period of 2 years beginning at the end of the ... accounting period in which the disposal in question is made, or the gain in question is treated as accruing,
[(c)in the case of a disposal made by, or a gain treated as accruing to, a person who is chargeable to capital gains tax, on or before the first anniversary of the 31st January next following the year of assessment in which the disposal in question is made or the gain in question is treated as accruing,]
or within such longer period [or (as the case may be) on or before such later date] as the Board may by notice allow.
(2)A claim under sub-paragraph (1) above shall be supported by such particulars as the inspector may require for the purpose of establishing entitlement to relief under this Schedule and the amount of relief due.
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