[1G Gains accruing to UK resident individuals in split years]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[UK resident individuals with split tax years]

[1G  Gains accruing to UK resident individuals in split years]

[(1)     If, as respects any individual, a tax year is a split year, sections 1A(1) and 1E have effect subject to the modifications made by this section.

(2)     Gains accruing

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