91 Increase in tax payable under section 87 or 89(2)
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

91  Increase in tax payable under section 87 or 89(2)

[(1)     This section applies if—

(a)     chargeable gains are treated under section 87[, 87K, 87L] or 89(2) as accruing to [an individual directly, or indirectly,] by virtue of the matching (under section 87A) of all or part of a capital payment with [the section 1(3) amount] for a tax year (“the relevant tax year”),

(b)     the [individual] is charged to tax by virtue of that matching, and

(c)     the capital payment was made more than one year after the end of the

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