# Finance Act 2008, Paragraph 101


(1) Section 288 of TCGA 1992 (interpretation) is amended as follows.
(2) In subsection (1), for the definition of “year of assessment” substitute—
““year of assessment” means tax year;”.
(3) After that subsection insert—
“(1ZA) In this Act and other enactments relating to capital gains tax “tax year” means a year beginning on 6 April and ending on the following 5 April; and “the tax year 2008-09” means the tax year beginning on 6 April 2008 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/101 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.