# Finance Act 2002, Paragraph 7: Commencement


This Schedule applies in relation to chargeable gains treated as accruing to a person by virtue of section 77 or 86 (read, where appropriate, with section 10A) of the Taxation of Chargeable Gains Act 1992 (c. 12) in the year 2003-04 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/11/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-11/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.