Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule A1 paragraph 2
Period for which an asset is held and relevant period of ownership
Schedule A1 paragraph 2 defines how to determine the period for which an asset is held and establishes the concept of the "relevant period of ownership" for the purposes of taper relief calculations.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.