Taxation of Chargeable Gains Act 1992 Schedule 11 paragraph 25

Saving for Part III of this Schedule

Paragraph 25 of Schedule 11 clarifies the relationship between Part II and Part III of the Schedule, ensuring that the broader provisions in Part III are not limited by anything in Part II.

• Part II of Schedule 11 contains specific provisions that apply in defined circumstances
• Part III of Schedule 11 contains broader, more general provisions
• Nothing in Part II restricts or narrows the scope of what Part III can achieve
• Both Parts operate alongside each other, with Part III retaining its full breadth of application