Taxation of Chargeable Gains Act 1992 section 164J

Provisions supplementary to section 164I

Section 164J provided supplementary rules supporting the rollover relief provisions in section 164I, but was repealed for acquisitions made on or after 6 April 1998.

• Section 164J contained supplementary provisions that supported the operation of the rollover relief rules set out in section 164I of the Taxation of Chargeable Gains Act 1992.
• The section formed part of Chapter 1A (sections 164A to 164N), which dealt with a rollover relief regime for chargeable gains.
• The entire Chapter 1A, including section 164J, was repealed by the Finance Act 1998 with effect for acquisitions made on or after 6 April 1998.
• Any acquisitions that took place before 6 April 1998 may still have been subject to the provisions of this section as they applied at the time of the transaction.

---