# Taxation of Chargeable Gains Act 1992, Paragraph 11


A sub-fund election may not be made after the second 31st January after the year of assessment in which the date on which the election is to be treated as having taken effect falls.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/4ZA/paragraph/11 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4ZA/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.