Point in time view as at 26/05/2015.
Taxation of Chargeable Gains Act 1992, Cross Heading: Exclusion of negligible value claim 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.
Textual Amendments
F1Sch. 7AD inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 85(2), Sch. 31
8U.K.No claim may be made in respect of the single asset under section 24(2) (assets that have become of negligible value).]
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