# Taxation of Chargeable Gains Act 1992, Section 203: Provisions supplementary to section 202 .

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

(1) Sections 274 to 276 of CTA 2009 (meaning of “mineral royalties” etc) apply for the interpretation of this section and section 202 (despite their repeal by paragraph 44(1)(c) of Schedule 39 to the Finance Act 2012).
(2) No claim under section 202(3) or (7) shall be allowed unless it is made within 4 years from the date of the relevant event by virtue of which the taxpayer is entitled to make the claim.
(3) All such repayments of tax shall be made as may be necessary to give effect to any such claim.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/203 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-203
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.