Statute
Section 203 — Taxation of Chargeable Gains Act 1992: Provisions supplementary to section 202 .
Text of the provision Official document
Provisions supplementary to section 202 . 203 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.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →