{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4/paragraph-9",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4/paragraph-9.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "schedule/4/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) No relief shall be given under this Schedule unless a claim is made—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) ... within the period of 2 years beginning at the end of the ... accounting period in which the disposal in question is made, or the gain in question is treated as accruing,\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nor within such longer period ... as the Board may by notice allow.\n(2) A claim under sub-paragraph (1) above shall be supported by such particulars as the inspector may require for the purpose of establishing entitlement to relief under this Schedule and the amount of relief due.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 para. 9(1)(a) repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. II(12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4 para. 9(1)(b) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 74(5)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4 para. 9(1)(b) repealed (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 43(a)(ii), Sch. 41 Pt. V(11)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 4 para. 9(1)(c) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 74(5)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 4 para. 9(1) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 74(5)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/4/paragraph/9",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}