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 4ZZB paragraph 21
Interest subsisting under contract for off-plan purchase
Paragraph 21 of Schedule 4ZZB deals with how to determine the period of ownership when a person holds an interest in a property under a contract for an off-plan purchase — that is, a contract to buy a dwelling that has not yet been built or is still under construction.
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.