# Taxation of Chargeable Gains Act 1992, Paragraph 49A


(1) This paragraph applies in the case of an offshore collective investment vehicle to which paragraph 8 applies which was constituted on or after 6 April 2019.
(2) Paragraph 9(1)(c) has effect as if it permitted the election under paragraph 8 to be made before whichever is the later of—
(a) the end of the period mentioned in paragraph 9(1)(c), or
(b) 1 October 2020.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/5AAA/paragraph/49A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-5AAA/paragraph-49A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.