[284B Provisions supplementary to section 284A]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[284B  Provisions supplementary to section 284A]

[(1)     . . .

(2)     The total amount of chargeable gains that are treated as accruing to any person under subsection (3) of section 284A in respect of any such benefit as is referred to in that subsection shall not exceed the amount of that benefit.

(3)     Where, after any assessment to tax has been made on the basis that any chargeable gain is treated as having accrued to any person

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