Introduction Details of the Schedule
2.Paragraphs 1 and 2 of the Schedule together insert a new section 252A and Schedule 8A into the Taxation of Chargeable Gains Act 1992 (TCGA). The new section 252A of TCGA introduces the new Schedule 8A.
3.Paragraph 3 of the Schedule provides that the changes made have effect for disposals on or after 16 December 2009.