[223A Amount of relief: non-resident CGT disposals]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[223A  Amount of relief: non-resident CGT disposals]

[(1)     This section applies where—

(a)     the individual mentioned in section 223(1) (“P”) acquired the asset to which the gain mentioned in section 222(1) is attributable before 6 April 2015, and

(b)     P's period of ownership for the purposes of section 223 begins on that date because of section 223(7)(b).

(2)     Times before 6 April 2015 are to be ignored

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