This section has no associated Explanatory Notes
18U.K.In relation to the tax year 2010-11—
(a)the reference in section 4(2), (3) and (4) of TCGA 1992 (as substituted by paragraph 2) to gains accruing in a tax year, and
(b)the reference in section 4(5) of that Act (as so substituted) to the amount on which the individual is chargeable to capital gains tax,
do not include gains accruing before 23 June 2010.