Taxation of Chargeable Gains Act 1992 section 214BA

Interpretation

Section 214BA provided interpretation and definitions for the related provisions, but was repealed with effect from 1 January 2007.

• Section 214BA served as an interpretation provision, supplying definitions relevant to associated sections of the Taxation of Chargeable Gains Act 1992.
• The section was repealed by the Finance Act 2007 (Schedule 27, Part 2(10)), with effect from 1 January 2007.
• The repeal formed part of a broader package of legislative changes introduced by the Finance Act 2007, which restructured or removed several related provisions.
• As the section is no longer in force, any definitions it previously contained must now be sourced from the replacement or amended legislation that applies from that date onwards.