# Finance Act 2025, Paragraph 2: Allocation of amounts to times before or after 30 October 2024

Extent: E+W+S+N.I.

Gains or losses treated as accruing to an individual under section 1M of TCGA 1992 (temporary non-residents) in the tax year 2024-25 are to be treated as accruing before 30 October 2024.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.