Taxation of Chargeable Gains Act 1992 Schedule 4ZZC paragraph 8

Interpretation of Part

Paragraph 8 of Schedule 4ZZC provides the definitions and interpretation rules for the terms used throughout this Part of the Schedule.

• This paragraph acts as the glossary for the Part, setting out the meanings of key terms used in the surrounding provisions.
• It ensures that terms are applied consistently across all the paragraphs within this Part of the Schedule.
• The interpretation rules help determine how the various provisions interact with one another when calculating chargeable gains.
• This paragraph was introduced by Schedule 1, paragraph 20 of the Finance Act 2019.