CG17926 - Taper relief: relevant period of ownership: excluded periods

For both the qualifying holding period, see CG17900+, and the relevant period of ownership, certain periods are excluded. TCGA92/SCHA1/PARA2(4) defines these as being periods where the anti-avoidance measures contained in paragraphs 10 to 12 of Schedule A1, see CG17915 to CG17924+, apply. Also these periods are ignored when counting the period of ten years up to the date of disposal.