Paragraph 6 Extended period for disqualifying events
United Kingdom
(1)
In section 236O—
(a)
in the heading, for “tax year” substitute “four tax years”, and
(b)
in subsection (1)(b), for “the tax year” substitute “any of the first four tax years”.
(2)
In section 236P(1), after “end of the” insert “fourth”.
(3)
In section 236R—
(a)
in the heading, for “tax year” substitute “four tax years”, and
(b)
in subsection (1)(b), for “the tax year” substitute “any of the first four tax years”.
(4)
The amendments made by this paragraph have effect in relation to disposals made on or after 30 October 2024.