# Taxation of Chargeable Gains Act 1992, Section 169VM: Claims for relief


(1) Any claim for investors' relief must be made—
(a) in the case of a disposal by an individual, by that individual;
(b) in the case of a disposal by the trustees of a settlement, jointly by—
(i) the trustees, and
(ii) the eligible beneficiary in respect of the disposal, within the meaning given by section 169VH(2) (or, if more than one, all those eligible beneficiaries).
(2) Any claim for investors' relief in respect of a disposal must be made on or before the first anniversary of the 31 January following the tax year in which the disposal is made.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/169VM (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VM
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.