Taxation of Chargeable Gains Act 1992

[F1 Exclusion of negligible value claim U.K.

Textual Amendments

F1 Sch. 7AD inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 85(2), Sch. 31

8 U.K. No claim may be made in respect of the single asset under section 24(2) (assets that have become of negligible value).]