Taxation of Chargeable Gains Act 1992 section 239B

Withdrawal of approval of approved arrangements

Section 239B dealt with the withdrawal of approval of approved arrangements, but this section was removed from the legislation with effect from 6 April 2006.

• Section 239B originally addressed the process for withdrawing approval of approved arrangements under the Taxation of Chargeable Gains Act 1992.
• The section was omitted by the Finance Act 2004, under section 281 and Schedule 35, paragraph 40.
• The removal took effect from 6 April 2006.
• As a result, this section no longer has any operative effect and cannot be relied upon for any disposal or transaction occurring on or after that date.