Taxation of Chargeable Gains Act 1992 section 92

Qualifying amounts and matching

Section 92 previously dealt with qualifying amounts and matching rules for chargeable gains purposes, but has been removed from the legislation entirely.

• Section 92 concerned rules on qualifying amounts and matching in relation to chargeable gains
• The section was omitted by the Finance Act 2008, specifically by section 25 and Schedule 7, paragraph 113
• The removal took effect from the 2008–09 tax year onwards
• The changes were part of the broader reforms to the remittance basis of taxation introduced by the Finance Act 2008