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

[236R  No section 236Q relief if disqualifying event in next tax year]

[(1)     This section applies where—

(a)     a deemed disposal arises in circumstances where paragraphs (a) to (c) of section 236Q(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 deemed disposal arises.

(2)     No claim for relief under

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