Taxation of Chargeable Gains Act 1992 Schedule B1 paragraph 10

Interpretation

Schedule B1 paragraph 10 provides definitions and interpretive rules for the terms used throughout Schedule B1, which deals with the returns allowance for capital gains tax purposes.

• This paragraph sets out how key terms used in Schedule B1 should be understood and applied.
• The definitions ensure consistent interpretation across all provisions of the schedule.
• The paragraph was introduced by Finance Act 2019, section 13 and Schedule 1, paragraph 10.
• These interpretive provisions support the broader framework governing the returns allowance for chargeable gains.