SI 2019/1237 - The Taxation of Chargeable Gains Act 1992, Schedule 8B (Substitution of Dates) Regulations 2019

Released 09 September 2019

SI 2019/1237 extends the sunset clause for hold-over relief for gains re-invested in social enterprises to 6 April 2021.

The Taxation of Chargeable Gains Act 1992, Schedule 8B (Substitution of Dates) Regulations 2019 extend the date of the sunset clauses in the Taxation of Chargeable Gains Act 1992, Sch. 8B to para. 1(3)(b) and 2(2)(b).  The effect of these substitutions is that the date by which a gain must accrue for the purposes of tax relief for social investments is now 6 April 2021. The regulations come into force on 4 November 2019.

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