Taxation of Chargeable Gains Act 1992 Schedule A1 paragraph 1

Introductory

Schedule A1 paragraph 1 introduces the schedule and sets out its purpose within the framework of the Taxation of Chargeable Gains Act 1992.

• This paragraph serves as the introductory provision for Schedule A1 of the Taxation of Chargeable Gains Act 1992.
• It establishes the scope and context for the detailed rules that follow in the remainder of the schedule.
• The paragraph was amended by Finance Act 2008, Schedule 2, paragraph 45.
• It provides the foundational framework upon which the subsequent provisions of the schedule are built.