Taxation of Chargeable Gains Act 1992

[F1 25 U.K. “The relevant period” means—

(a) for the purposes of conditions A and C in section 169I, the period of [F2 2 years] ending with the date of the disposal,

(b) for the purposes of conditions B and D in section 169I, the period of [F3 2 years] ending with the date mentioned in subsection (7)(a) or (b) or (7O)(a) or (b) of that section, and

(c) for the purposes of section 169J(4), a period of [F4 2 years] ending not earlier than 3 years before the date of the disposal.]

Textual Amendments

F1 Sch. 7ZA inserted (with effect in accordance with Sch. 13 para. 6(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 13 para. 5

F2 Words in Sch. 7ZA para. 25(a) substituted (with effect in accordance with Sch. 16 para. 4(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 1(6)(a)

F3 Words in Sch. 7ZA para. 25(b) substituted (with effect in accordance with Sch. 16 para. 4(3) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 1(6)(b)

F4 Words in Sch. 7ZA para. 25(c) substituted (with effect in accordance with Sch. 16 para. 4(3) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 1(6)(b)