Finance Act 2019

Interpretation

17 (1) In this Part of this Schedule—

• “the filing date”, in relation to a return in respect of a disposal, means the date on or before which the return in respect of the disposal must be delivered to an officer of Revenue and Customs,

• “lease” has the meaning given by paragraph 10 of Schedule 8 to TCGA 1992,

• “ordinary tax return” means a return under section 8 or 8A of TMA 1970,

• “pension scheme investments” means investments held for the purposes of a registered pension scheme or an overseas pension scheme (and expressions used in this definition have the same meaning as they have in section 271(1A) of TCGA 1992),

• “premium” has the meaning given by paragraph 10 of Schedule 8 to TCGA 1992,

• “residential property gain” has the meaning given by Schedule 1B to TCGA 1992, and

• “the tax year concerned”, in relation to a disposal, means the tax year in which the disposal is made.

(2) In this Part of this Schedule the “completion” of a disposal is regarded as occurring—

(a) at the time of the disposal, or

(b) if the disposal is under a contract which is completed by a conveyance, transfer or other instrument later than the time of the disposal, at the time when the instrument takes effect.

(3) This Part of this Schedule has effect as if it were included in TCGA 1992.