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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- SCHEDULE 7ZA
- PART 4
- Meaning of “relevant period”
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Changes over time for: Cross Heading: Meaning of “relevant period”
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Taxation of Chargeable Gains Act 1992, Cross Heading: Meaning of “relevant period” is up to date with all changes known to be in force on or before 19 February 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.
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Changes and effects yet to be applied to Schedule 7ZA Part 4 Crossheading Meaning-of-relevant-period:
- Act applied by 2002 c. 23 Sch. 16 para. 48(1)(2)
- s. 4(10)(11) inserted by 2016 c. 11 s. 15(4)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act applied by 2002 c. 23 Sch. 16 para. 48(1)(2)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 4(10)(11) inserted by 2016 c. 11 s. 15(4)
[F1Meaning of “relevant period”U.K.
Textual Amendments
F1Sch. 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
25U.K.“The relevant period” means—
(a)for the purposes of conditions A and C in section 169I, the period of [F22 years] ending with the date of the disposal,
(b)for the purposes of conditions B and D in section 169I, the period of [F32 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 [F42 years] ending not earlier than 3 years before the date of the disposal.]
Textual Amendments
F2Words 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)
F3Words 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)
F4Words 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)
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