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

Claims for relief 169VM 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.