Modification of Schedule A1 to TCGA 1992U.K.
This section has no associated Explanatory Memorandum
110. In Schedule A1 to TCGA 1992 (application of taper relief), in paragraph 16(2) (special rules for postponed gains) M1, at the end of paragraph (f) the word “ , or ” is treated as added and the following paragraph is then also treated as added—
“(g)regulations 67(4) and 68(4) of the Authorised Investment Funds (Tax) Regulations 2006.”.
Marginal Citations
M1Schedule A1 was inserted by Schedule 20 to the Finance Act 1998 (c. 36).