40 Contracts completed after ordinary notification period
Finance (No 2) Act 2023 (2023 c 30) | Legislation

40  Contracts completed after ordinary notification period

(1)     In TCGA 1992, after section 28 (time of disposal and acquisition where asset disposed of under contract) insert—

“28A Contracts completed after ordinary notification period

(1)     This section applies in relation to chargeable gains or allowable losses accruing on the disposal and acquisition of an asset under a contract where the asset is conveyed or transferred after the ordinary notification period relating to the chargeable period in which the asset was disposed of and acquired in accordance with section 28.

(2)     The following references are to be read as references to the chargeable period in which the conveyance or transfer takes place—

(a)     the references in

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