# Finance Act 2025, Paragraph 6: Extended period for disqualifying events

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/6/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-6/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.