TCGA 1992 means the Taxation of Chargeable Gains Act 1992. In this Schedule 6.01:
Examples of TCGA 1992 in a sentence
9.2 Neither the Company nor any Subsidiary has entered into, or agreed to enter into, an election pursuant to section 171A of TCGA 1992 or pursuant to paragraph 16 of Schedule 26 to the Finance Act 2008.
TCGA 1992. shall mean Taxation of Chargeable Gains Act 1992 under the laws of England and Wales.