Version Superseded: 12/02/2019
Point in time view as at 26/03/2015.
Taxation of Chargeable Gains Act 1992, Paragraph 26 is up to date with all changes known to be in force on or before 04 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.
[F126U.K.In this Schedule—
“chargeable interest” has the same meaning as in Part 3 of the Finance Act 2013 (annual tax on enveloped dwellings) (see section 107 of that Act);
“dwelling” has the meaning given by paragraph 4 of Schedule B1;
“subject matter”, in relation to an interest in UK land (or a chargeable interest) means the land to which the interest relates.]
Textual Amendments
F1Sch. 4ZZB inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 39
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