# Taxation of Chargeable Gains Act 1992, Paragraph 9

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

(1) No relief shall be given under this Schedule unless a claim is made—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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,
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
or within such longer period ... as the Board may by notice allow.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/4/paragraph/9 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.