Version Superseded: 21/07/2008
Point in time view as at 28/07/2000.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Taxation of Chargeable Gains Act 1992. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Textual Amendments
F1Sch. A1 inserted (with effect in accordance with s. 121(4) of the amending Act) by Finance Act 1998 (c. 36), s. 121(2), Sch. 20
21U.K.Where any apportionment falls to be made for the purposes of this Schedule it shall be made—
(a)on a just and reasonable basis; and
(b)on the assumption that an amount falling to be apportioned by reference to any period arose or accrued at the same rate throughout the period over which it falls to be treated as having arisen or accrued.]
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