M

Member

Speaking in the House of Commons on 3 March 2025

Debate

Finance Bill

Contribution

(3) The amendments made by paragraphs 66 and 67 to sections 279A and 279C of TCGA 1992 (deferred unascertainable consideration: election for treatment of loss) have effect in relation to disposals made on or after 6 April 2025 of rights to which section 279A of that Act applies.”—(James Murray.)

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