[169VK Cap on relief for disposal by an individual]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Cap on relief]

[169VK  Cap on relief for disposal by an individual]

[(1)     This section applies if, on a disposal within section 169VC(1) made by an individual (“the individual concerned”), the aggregate of—

(a)     the amount of the relevant gain on the disposal (“the gain in question”),

(b)     the total amount of any gains that, in relation to earlier disposals by the individual concerned, were

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