# Taxation of Chargeable Gains Act 1992, Paragraph 1


Where this Schedule applies—
(a) in a case within paragraph 2 below, the amount of the deduction referred to in that paragraph, and
(b) in a case within paragraph 3 or 4 below, the amount of the gain referred to in that paragraph,
shall be one half of what it would be apart from this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.