# Taxation of Chargeable Gains Act 1992, Paragraph 25

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

“The relevant period” means—
(a) for the purposes of conditions A and C in section 169I, the period of 2 years ending with the date of the disposal,
(b) for the purposes of conditions B and D in section 169I, the period of 2 years ending with the date mentioned in subsection (7)(a) or (b) or (7O)(a) or (b) of that section, and
(c) for the purposes of section 169J(4), a period of 2 years ending not earlier than 3 years before the date of the disposal.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/7ZA/paragraph/25 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZA/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.