These Regulations extend the date of the sunset clauses in paragraphs 1(3)(b) and 2(2)(b) of Schedule 8B to the Taxation of Chargeable Gains Act 1992 (c. 12). The effect of these substitutions is that the date by which a gain must accrue for the purposes of tax relief for social investments is now 6 April 2021.
Link: The Taxation of Chargeable Gains Act 1992, Schedule 8B (Substitution of Dates) Regulations 2019
Source: Legislation .gov.uk
