Taxation of Chargeable Gains Act 1992 section 93

Matching: special cases

Section 93 dealt with special matching rules for chargeable gains, but was removed from the legislation from the 2008–09 tax year onwards.

• Section 93 previously provided rules for matching in special cases under the chargeable gains regime.
• The section was omitted in its entirety by the Finance Act 2008, as part of wider reforms to the remittance basis of taxation.
• The repeal took effect from the 2008–09 tax year and applies to all subsequent tax years.
• The removal was enacted through Section 25 and Schedule 7, paragraph 113 of the Finance Act 2008.