[236O No section 236H relief if disqualifying event in next tax year]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[236O  No section 236H relief if disqualifying event in next tax year]

[(1)     This section applies where—

(a)     a disposal is made in circumstances where paragraphs (a) and (b) of section 236H(1) are satisfied, and

(b)     one or more disqualifying events occur in relation to the disposal in the tax year following the tax year in which the disposal occurs.

(2)     A “disqualifying event” occurs in relation

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