Taxation of Chargeable Gains Act 1992 Schedule 4ZZA paragraph 1

Introductory

Schedule 4ZZA paragraph 1 provides the introductory provisions and definitions that apply throughout the schedule, setting the framework for how the schedule's rules operate.

• This paragraph establishes the foundational definitions and interpretive rules used throughout Schedule 4ZZA.
• It was introduced by the Finance Act 2019 as part of a new schedule inserted into the Taxation of Chargeable Gains Act 1992.
• The introductory provisions ensure that key terms are applied consistently across all subsequent paragraphs of the schedule.
• Understanding these opening definitions is essential before applying any of the substantive rules contained in the remainder of the schedule.