228(1)  This section applies for the purposes of section 227.

228(2)  The entitlement period is the period beginning with the disposal and ending on the expiry of 12 months beginning with the date of the disposal.

228(3)  The acquisition period is the period beginning with the disposal and ending on the expiry of 6 months beginning with–

(a)the date of the disposal, or

(b)if later, the date on which the third condition (set out in section 227(4)) first becomes fulfilled.

228(4)  The proscribed period is the period beginning with the disposal, and ending on–

(a)the date of the acquisition, or

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