Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

SCHEDULE 4 U.K. Deferred charges on gains before 31st March 1982

Reduction of deduction or gain U.K.

1 U.K. Where this Schedule applies—

(a) in a case within paragraph 2 below, the amount of the deduction referred to in that paragraph, and

(b) in a case within paragraph 3 or 4 below, the amount of the gain referred to in that paragraph,

shall be one half of what it would be apart from this Schedule.