Taxation of Chargeable Gains Act 1992

[^key-45493cdc8400c37c1a3b0d9a4deb1be8]: Words in s. 210B(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 81(2)(a)

[^key-4560c7d99aea4a189a410e30e61afe42]: Words in Sch. 2 para. 4(11)(c) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 64(3)(e)(iii)

[^key-456db7ce00bb06452a5b3d99523f43eb]: S. 154 applied (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 6(5)

[^key-45708dab96a777ce3a17035bf95d905e]: S. 222(3) substituted (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 59(2)

[^key-459435e4514bc2cce5b4d4bb8c326107]: Words in Sch. 5AA para. 4(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 267(2) (with Sch. 2)

[^key-45af63bf13606e77d6bac08ef75c9d66]: Words in Sch. 5B para. 7(1)(b) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(6)(b) (with Sch. 2)

[^key-45afe211c1ddff5ffee875265d049cee]: S. 88(1)(c) and preceding word repealed (with effect in accordance with s. 130(3) of the amending Act) by Finance Act 1998 (c. 36), s. 130(2)(b), Sch. 27 Pt. III(30)

[^key-45edb600db4fd7b9ace5d885a76619b4]: S. 156(4) substituted (with effect in accordance with s. 41(3) of the amending Act) by Finance Act 1998 (c. 36), s. 41(2) (with art. 41(4)-(7))

[^key-46141f113740b193b57fcd3724333a4d]: Words in s. 88(1) substituted (6.4.2007) by Finance Act 2006 (c. 25), Sch. 12 paras. 35(1)(a)(2)(b), 41

[^key-46336397a3e032a78535bdd42aceecec]: Words in s. 231(3)(c) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 324 (with Sch. 2)

[^key-463d4507ff8604b5e9a3ba5b1eed8d7f]: Words in s. 97(5) inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(4)(b), Sch. 26 para. 4(b)

[^key-4648c94c5fcc9773d392a0540c46c72e]: Words in Sch. 5 para. 9(10A)(c) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 126(5)(b)(ii)

[^key-46541e793c4d07a9ec0d05712bd79f7b]: Words in s. 210A(13) inserted (with effect in relation to accounting periods beginning on or after 1.4.2020 of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 paras. 12(8)(a), 42 (with Sch. 4 paras. 43-46)

[^key-46e6183cd4a81e76abeec125b773aaf0]: Words in s. 140E(2)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(5)(a)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-4733dfd912cf7fd144b8abfdde89baa6]: Words in s. 140A(1)(b) substituted (with effect in accordance with s. 59(7) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 59(3)(a)

[^key-47555b3d16fbad03cd6382fdcee5bcf3]: S. 212(1)(d) and word inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 56(1)

[^key-4756732ca93a65a8ec3dfaa9ef771864]: Words in Sch. 4C para. 12A(1) substituted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 123(5)(a)

[^key-477d013601354072a625617447b18d8f]: Words in s. 218 heading substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 17(5); S.I. 2010/862, art. 2 (with Sch.)

[^key-47aa59916953b2b0c14062bbe1656c9a]: Words in Sch. 7AC para. 17(4A) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 88(7)(c)

[^key-47acf7650e77aaeac1a6bf36b8830c1f]: Words in Sch. 5B para. 1(1)(b) inserted (with effect in accordance with s. 74(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 27(1)

[^key-47ba1b837c82e29ec488a70281acd9bc]: S. 224(4) inserted (with effect in accordance with s. 16(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 16(2)

[^key-47ce28bb77bb46fdf483af11988de1ea]: S. 161(3A) inserted (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 36

[^key-47eda05d9710662a281db9c7e83f5921]: Words in Sch. 5 para. 2A(9) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 266(3)(b)(ii) (with Sch. 2)

[^key-47ee1d0b223e6d333bf75c0c73ac5ac6]: Sch. 10 para. 21 repealed (22.3.2001) by Capital Allowances Act 2001 (c. 2), Sch. 4

[^key-482edee401f37b675fcdcce97c8db2ef]: Words in s. 140E(9)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(5)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-483118dcef9f98320e051e2689a91030]: Words in s. 169(3)(a) omitted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 102

[^key-48465d231c9b7e398d987946ddc700a6]: Words in s. 225(1)(b) substituted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 6(3)(c)

[^key-4846950048fc75975823dbc2a13f08ab]: Words in s. 143(1) substituted (with effect in accordance with art. 1(3)(4) of the amending S.I.) by The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (S.I. 2006/959), arts. 1(2), 3(2)(b)

[^key-486b2ef49ea7f18e34cbfef66ee55b81]: Ss. 248A-248E and cross-heading inserted (with effect in accordance with art. 8(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 8(1)

[^key-487c6d7c8fb0d181e9df3783d237edea]: S. 195(8) inserted (with effect in accordance with s. 68(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 19 para. 12(4)

[^key-487e2861468f71df323ceef2698d40d8]: Words in s. 231(1)(d) repealed (3.5.1994) by Finance Act 1994 (c. 9), Sch. 15 para. 34, Sch. 26 Pt. V(17)

[^key-488fe5085b87ceb59f215589a3270a85]: Words in s. 30(4) substituted (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 46

[^key-48d2dca683694510fb5f32d6acdfdda8]: Words in Sch. 7A para. 6(1)(c) inserted (with effect in relation to accounting periods beginning on or after 1.4.2020 of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 paras. 18(3), 42 (with Sch. 4 paras. 43-46)

[^key-48e893e54468a6e4199824249929143e]: Word in s. 271(4) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 445(3)(a) (with Sch. 2)

[^key-49207fe08e5b8a4408ae8ae361896c7f]: S. 213(8J) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381), arts. 1(1), 29(9)

[^key-493e374e61370b0a9e85629a00a2863c]: Words in s. 81(4)(b) omitted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 85(4)

[^key-494c5aed6afdc82d2980a7efecc91887]: S. 170(2)(a) repealed (with effect in accordance with Sch. 29 para. 1(2), Sch. 40 Pt. II(12) Note 4 of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 1(1)(a), Sch. 40 Pt. II(12) (with Sch. 29 para. 46(5))

[^key-494d66c2f27847a7324f607d91f50fad]: S. 167A(1)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 56(2)(b)

[^key-49711f2b2e22f9172cbe0d1fb41e1598]: Words in s. 199(2) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 70(2)

[^key-498fe5dc9f142f23a817e38b7bbcfa8b]: Words in Sch. 5 para. 1(3) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 90(4)(b)(ii)

[^key-499e27210c1eb59de549e95002357ddd]: Ss. 96-98 applied (with modifications) by Income and Corporation Taxes Act 1988 (c. 1), s. 762(3) (as substituted (with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 93(3))

[^key-49ca15cfa608caf229c7211e8db713a5]: Words in s. 116(8A) substituted (with effect in accordance with Sch. 6 para. 8(3) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 6 para. 8(1)(b)

[^key-49cac76368672d5f20d5672a4589a358]: Words in Sch. 3 para. 1(1) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 65(2)(a)(ii)

[^key-49e2d4a9aa49b45db653137060973176]: Words in s. 106A(5A)(b) omitted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 97(b)

[^key-4a436d3d755011577990acc9ecb545d4]: Words in Sch. 7C para. 6(5)(e) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 129

[^key-4a655c7a8b61a04a4ae401050fab7752]: S. 213(4ZB)-(4ZE) inserted (8.6.2013) by The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013 (S.I. 2013/1400), regs. 1(1), 6 (with reg. 1(2))

[^key-4a6fc7ed82757fc6e18ce13640b28bbe]: Words in s. 167A(3)(a) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 56(3)(b)

[^key-4a71e5ac5d8082f4d84a89eaa0e2674f]: S. 242(2A) inserted (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 37

[^key-4aafa70f5f089e4c79ffc7a0c10128c9]: Words in s. 97(1)(a) substituted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 95

[^key-4abb60a84cbfbbcb4d15dc7fb0701093]: Ss. 135, 136 excluded (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 82 (with s. 84)

[^key-4ac00c56c672552fdc81d60afb635a26]: Words in s. 196(2) substituted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2009 (c. 10), Sch. 40 para. 6(5)

[^key-4ac89ee10e391230c7f273dbe0bdedda]: Words in Sch. 5B para. 19(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 268(b) (with Sch. 2)

[^key-4acae086b164ccebe938da867771261d]: Words in s. 218 substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 17(3); S.I. 2010/862, art. 2 (with Sch.)

[^key-4acf33256950833b00384720a0bec6b0]: S. 258(8A) inserted (with effect in accordance with Sch. 25 para. 9(2) of the amending Act) by Finance Act 1998 (c. 36), Sch. 25 para. 9(1)

[^key-4ae2dd9ad809d0622b522bb06fdbcf43]: Words in s. 113 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 94(3)

[^key-4b0b0e2bd5b31245e2d2cf41e208d1b4]: Words in s. 139(1A)(a) omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 49(2)(a)

[^key-4b2bccbe08f5aa653392285b2967c9ec]: S. 179 modified (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 8(1)-(3)

[^key-4b2e157debafe842187ad51d7dea2a1e]: Words in s. 104(3) substituted (with effect in accordance with s. 123(6) of the amending Act) by Finance Act 1998 (c. 36), s. 123(3)

[^key-4b335a28d59a82c1f2b98a6805acaa73]: Sch. 5B para. 9(1)(1A) substituted for Sch. 5B para. 9(1) (with effect in accordance with Sch. 8 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 4(2)

[^key-4b63610feb80c11d4d60ccaf56e6dd13]: S. 256(8) omitted (with effect in accordance with S.I. 2012/736, art. 9) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 13(3), 34(2); S.I. 2012/736, art. 9

[^key-4b6745ca38d624c1f9e4ec3176eb8032]: Ss. 275A, 275B inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 4 para. 5

[^key-4b67fae665ce02075c61279f284d37e4]: Words in s. 261ZA(3)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 77(3)(c)

[^key-4b80383cdbd0215b0760b34529f64d49]: Words in s. 203(1) substituted (with effect in accordance with Sch. 39 para. 45(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 45(2)(a)

[^key-4b81c00871ee9253121c627a14e2c7bf]: S. 165(8)(a)(aa) substituted for s. 165(8)(a) (with effect in relation to the year 2003-04 and subsequent years of assessment in accordance with s. 140(6) of the amending Act) by Finance Act 1998 (c. 36), s. 140(4)

[^key-4b82fa5f7a2823ff07b571309b6bf718]: Words in s. 140G(2)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(7)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-4b8eb04c765b463f7235e4d25e8f248d]: Sch. 5 para. 2(3)(da)(db) inserted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), s. 131(1)(a)

[^key-4ba169046c13af129b109c239aac7cd9]: Sch. 5B para. 1(2)(da) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 7(2)(a)

[^key-4ba663c8dd934811c86989f8b45c5d44]: Words in s. 251(3) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by Finance Act 2002 (c. 23), Sch. 9 para. 5(12)(b)(ii)

[^key-4bc101e9015e188bf63618c1cb94aec0]: S. 18(9)-(12) inserted (with effect in relation to accounting periods beginning on or after 1.4.2020) by Finance Act 2020 (c. 14), Sch. 4 paras. 17, 42 (with Sch. 4 paras. 43-46)

[^key-4bd3d27dad37d2085ff80888b49e6371]: S. 16(3A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 97

[^key-4bdffc03f4fda62183539412dd6e752b]: Words in s. 261ZA(3) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 77(3)(a)

[^key-4be73c9f9a0908d42ff9fd9535b5c966]: S. 149C inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 212 (with Sch. 7)

[^key-4bf05aa02598b09de90242323021528f]: Sch. 5 paras. 11-14 repealed (with effect in accordance with s. 97(5) of the amending Act) by Finance Act 1994 (c. 9), s. 97(4), Sch. 26 Pt. V(10)

[^key-4c2238db0ced83d56d18ec96ca6d9b9e]: Words in s. 210A(2) inserted (with effect in relation to accounting periods beginning on or after 1.4.2020 of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 paras. 12(2), 42 (with Sch. 4 paras. 43-46)

[^key-4c51abdf3fad831514517509db0d8dca]: Words in s. 130(1)(a) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 8(2)(b), Sch. 27 Pt. 6(5)

[^key-4c7fb45e447d8f9e0b8b3e7dd9893a57]: Words in s. 288(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 342(3) (with Sch. 2)

[^key-4cd902b6eddb4879703d592ec0e642c6]: Words in s. 288(1) inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 385(a) (with Sch. 2 Pts. 1, 2)

[^key-4cf50abaf4d2d4f5b178a236ac698756]: S. 139(1AA) omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 49(3)

[^key-4cfb092ddd1a1c535704c544797a467b]: Words in s. 35(4) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 58(5)

[^key-4cfb524ca721114df006b26340e0b0d5]: Sum in S. 169N(4A) substituted (with effect in accordance with Sch. 3 para. 2 of the amending Act) by Finance Act 2020 (c. 14), Sch. 3 para. 1(b)

[^key-4cfe999d8dce3afaa50f8ccff1c41141]: Words in s. 170(2)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 242(2) (with Sch. 2)

[^key-4d042b80b7a5b82ece661a1bd47e5e0f]: Words in Sch. 5B para. 14(1) substituted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 32(1)(b) (with Sch. 3)

[^key-4d1f498212a9160cc323cfe98737c2a0]: Words in s. 150B(1)(a) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 312(2)(a) (with Sch. 2)

[^key-4d3e34955c8affdae901ac7cd97936b5]: S. 219 heading substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(4); S.I. 2010/862, art. 2 (with Sch.)

[^key-4d421d46047c5e5390f359942cb799c3]: S. 201 repealed (with effect in accordance with Sch. 39 para. 45(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 45(1)

[^key-4d440a5f7c8041ab46f43f6007c83ee5]: S. 263G inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 337 (with Sch. 2)

[^key-4d4c884cf99b808b26432c537cc69a0f]: Ss. 263B, 263C inserted (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by Finance Act 1997 (c. 16), Sch. 10 para. 5(1); S.I. 1997/991, art. 2

[^key-4d9cab6a0df88af40ab94be54356c346]: Words in Sch. 5 para. 9(4)(b) omitted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 108(3)(b) (with Sch. 46 para. 108(4))

[^key-4d9d8b56cb199177e618aae78e4ace63]: Words in s. 139(4) inserted (with application in accordance with s. 134(4) of the amending Act) by Finance Act 1998 (c. 36), s. 134(1)

[^key-4da03a015c08a7d910e14828a3f36f9a]: Words in s. 257(2C) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 258(5), Sch. 3 Pt. 1 (with Sch. 2)

[^key-4db8f01bf6649539755b7ead52d476b0]: S. 169G(2)-(5) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 31

[^key-4dbd8fac28da784c3ffd4805a87eece1]: Words in s. 226(4) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 118(a)

[^key-4dc7421b3f758d3037a9eee78356f17f]: S. 161 applied (with modifications) (24.7.2002) by Finance Act 2002 (c. 23), Sch. 26 para. 45(2)

[^key-4dce6a42deadb6c16d6685f2386ba906]: S. 151N(2A) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(13)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-4de9ccd3a804971ceba1b455367aae02]: Words in s. 140A(2) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 50

[^key-4debebd141be9e36e89de033f1cc8e32]: Words in s. 155 added (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 1993, Section 86(2), (Fish Quota) Order 1999 (S.I. 1999/564), arts. 1(1), 3

[^key-4e1180e226de2be278fd7229062ac621]: Words in s. 88(1) substituted (6.4.2007) by Finance Act 2006 (c. 25), Sch. 12 paras. 35(1)(b)(2)(b), 41

[^key-4e1d732a64ae07852a9b85eb911fa969]: Word in Sch. 5A para. 3(3) substituted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 109(3)(b) (with Sch. 46 para. 109(6))

[^key-4e2a82806e1b181bc81cc4a93bdd6280]: Sch. 5AA para. 5(a)(i) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 17 (with art. 4)

[^key-4e2ede21967458b2acfef7694a6ca4e4]: Words in Sch. 5B para. 1A(4) substituted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 14(d)

[^key-4e4a77225e6b76c9387947319d8279ee]: Words in Sch. 5AAA para. 13(3)(a) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020 (S.I. 2020/315), regs. 1(1), 10(d)(i)

[^key-4e52a0657ebb3926b94cf622101de17a]: Words in s. 79B(4) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 30(5)

[^key-4e6abf746bc5d534f14168463f7c4f0a]: S. 213(10) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (S.I. 2008/381), arts. 1(1), 29(10)

[^key-4e75cf0319726d7466780595d8b02aff]: Words in Sch. 5B para. 16(4) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(13)(a)(i) (with Sch. 2)

[^key-4ea5e32ff7aa9422ad7a0bd36db9168f]: S. 80A substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 31

[^key-4eaaa5a714a6ca1b39bb67018923b5ef]: Words in Sch. 4 para. 4(2) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 74(4)

[^key-4edca7e4a1bfa8ccaa47ddc0d41cec8e]: S. 287(2A) inserted (18.3.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(2)(c), Sch. 8 para. 318(3) (with Sch. 9 paras. 1-9, 22)

[^key-4ee83211c251f9338e2d6ad25f1e60d0]: S. 160 repealed (with effect in accordance with s. 251(1)(a)(6) of the amending Act) by Finance Act 1994 (c. 9), s. 251(6), Sch. 26 Pt. VIII(1)

[^key-4f1f31bc5161193ab93b47924599105a]: S. 195(6)(b) and preceding word omitted (22.3.2001) by virtue of Capital Allowances Act 2001 (c. 2), Sch. 2 para. 79(5)(c)

[^key-4f420e2c44a26cac88e83837398c3dd0]: S. 38 restricted (3.5.1994) by Finance Act 1994 (c. 9), s. 173(4)(d) (with s. 173(1))

[^key-4f54779d4fc51e53609bd4db62f4c363]: Words in s. 167A(4) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 56(4)(a)

[^key-4f59cb5fcf8cb3ab9de69ae06dfc604d]: S. 279B(1)(b) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 42

[^key-4f59ea0c3537ec5e3fbf796a16f2d288]: Word in s. 91(2) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 1(7)(b)

[^key-4f64ff6e341a7740f60cd704549aee85]: Words in Sch. 5 para. 2A(10) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 266(3)(c) (with Sch. 2)

[^key-4f653849dfc5e60321bce7181c96b0eb]: Words in Sch. 5AAA para. 7(5)(b) inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020 (S.I. 2020/315), regs. 1(1), 6(b)

[^key-4f6a06ab8801d3d8d2b0ae6798cf6e89]: S. 211ZA modified (with effect in accordance with reg. 1(2) of the affecting S.I.) by The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014), regs. 1(1), 36

[^key-4f8c67ca7f7c0eedf9f535ece4d70de6]: Words in Sch. 4C substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 89(2)

[^key-4f906037c4a09e9c151531bf02d9a0b4]: Ss. 127-130 excluded (28.7.2000) by Finance Act 2000 (c. 17), Sch. 14 para. 58

[^key-4f910189c1d7724096b5cbfcb85f564b]: Words in Sch. 7D para. 2(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 387 (with Sch. 2 Pts. 1, 2)

[^key-4f9fdb5b105790ac33254745996e255f]: Words in s. 63(2) repealed (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 11(1)(b)(i), Sch. 26 Pt. 3(15)

[^key-4fb6f2e22e9ef0b747521c2ed85ae28e]: Words in s. 139(5) repealed (with effect in accordance with Sch. 9 paras. 7, 8, Sch. 40 Pt. 3(2) Note of the amending Act) by Finance Act 2002 (c. 23), Sch. 40 Pt. 3(2)

[^key-4fb8339cce4fc47d6c729381b2117e1b]: Words in s. 271(1)(f) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 445(2) (with Sch. 2)

[^key-4fba4ccdba3c9da8e38d2ff9332b5346]: Words in s. 169I(3) substituted (with effect in accordance with Sch. 16 para. 4(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 1(2)(a)

[^key-4fc6010884142830009761a8fd679a4b]: S. 263E(4A) inserted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by Finance Act 2007 (c. 11), Sch. 5 para. 8(4)

[^key-4fdbba50df2f4f735b5ce34510fb0ac7]: S. 37 excluded (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 672(4), 1329(1) (with Sch. 2 Pts. 1, 2)

[^key-4fdd970eac2d5a902013ddd4a98a7302]: Words in s. 146(4)(b) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 8(4), Sch. 27 Pt. 6(5)

[^key-500328ef6bfb0d70c5ab959b6782159e]: Words in s. 256(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 254(2), Sch. 3 Pt. 1 (with Sch. 2)

[^key-5011635d46642c60956cdf687537a901]: Words in s. 83A(4)(a) substituted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 88(3)(a)

[^key-5025d143d72aee63e94dfd5f9668f4cc]: Act modified (22.7.2004) by Finance Act 2004 (c. 12), Sch. 36 para. 2(5) (with s. 283(5), Sch. 36)

[^key-502d89f36e53ab982106bff2c428122a]: Act modified by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 363A(3) (as inserted (19.7.2011) by Finance Act 2011 (c. 11), s. 59)

[^key-50408777cee3336d9a53cc371b40737d]: Sch. 5 para. 2(4A) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 126(2)(c)

[^key-505eb8b04d4bc232c072ab7eec3d3a01]: Act applied (with modifications) (6.11.2000) by Postal Services Act 2000 (c. 26), Sch. 4 para. 7; S.I. 2000/2957, art. 2(1), Sch. 1

[^key-5098e93cdd617b800fb8d37b1fbcb222]: Words in s. 251(6) inserted (with effect in accordance with s. 88(6) of the amending Act) by Finance Act 1997 (c. 16), s. 88(5)

[^key-509d6d8ec331c00bb43c35c89a922373]: S. 170 applied (with modifications) (1.8.2004) by Finance Act 2004 (c. 12), ss. 307(4), 319(2) (with s. 314)

[^key-50ae57ecc6ecb658d4d5750927018241]: S. 127 applied (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), ss. 462(2), 723 (with Sch. 7)

[^key-50d302fbdd07002df4f2d5404ee931f9]: Words in s. 222(7)(a) substituted (with effect in accordance with s. 24(10) of the amending Act) by Finance Act 2020 (c. 14), s. 24(2)(b)(i)

[^key-50f09efaecf7127bc7158869dff9d946]: Words in s. 150A(4) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 311(4) (with Sch. 2)

[^key-50f5b0c53ca5ac32fd0259ec0625413c]: Words in s. 151BA(10)(b)(ii) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 236(b)(ii) (with Sch. 2)

[^key-50fdb3d368d5eac2cb36f93d278b53f4]: Words in s. 125(6) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 232(a) (with Sch. 2)

[^key-510ee43206fb68f4ca7c012760b63a73]: Words in Sch. 7C para. 2(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 220(3)(b)(i) (with Sch. 7)

[^key-51297f08efabb57208a92949101ae9bc]: S. 30 excluded (1.2.2001) by Transport Act 2000 (c. 38), s. 275(1), Sch. 7 para. 5; S.I. 2001/57, art. 3(1)

[^key-51332cda45ee1e0f390a0348d5f4ebff]: S. 117(A1) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 61(1) (with Sch. 15)

[^key-5133b0f833f333c31c49260f39845561]: S. 25(3A)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 25(2)

[^key-515660c94c8f725e8ac2677b0fd4cb00]: Words in Sch. 5A para. 2(1)(c) substituted (with effect in accordance with Sch. 12 para. 30(5) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 30(1)(2)(c)

[^key-516cf30648b94f4e161c90c7b256dc4d]: Ss. 127-131 applied (with modifications) (with application in accordance with Sch. 3 para. 5(1)-(3) of the amending Act) by Finance Act 2020 (c. 14), Sch. 3 para. 5(7)(a)

[^key-51a83773a672f75b2c16839a4e0b0831]: Words in Sch. 8 para. 3(2) substituted (with effect in accordance with s. 142(5) of the amending Act) by Finance Act 1996 (c. 8), s. 142(2)

[^key-51d2d1e8c8990e1c814808104ced5618]: Words in Sch. 7D para. 10(1)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 128(2)(b), 146 (with Sch. 8 paras. 147-157)

[^key-51fcb0905794dc3375b470d5242d712d]: Sch. 5B para. 14(3)(c) and preceding word inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 4(2)(d)

[^key-52033632b5fba14d5e81f6ef779e5431]: S. 151D inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), Sch. 7 para. 8

[^key-520adc83605552cf3c70bf144f336602]: S. 52A inserted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 78

[^key-5216b99db2c51ed3df27835fddbeb364]: S. 212(2A) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 5(3)(a), Sch. 27 Pt. 2(10)

[^key-5239cda659e4198707da88cdfe21557a]: Words in s. 198(5)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 248 (with Sch. 2)

[^key-524a8efc7c4976487971177ede893ed7]: Words in s. 213(5A) substituted (with effect in accordance with s. 153(4) of the amending Act) by Finance Act 2003 (c. 14), s. 153(1)(b)

[^key-525c0f816a71b523ce4bf9a5712b100a]: Act applied (22.7.2004) by Finance Act 2004 (c. 12), s. 133(2)(10)

[^key-526bd52443baa90d4ff9158e5566f129]: Words in s. 260(7) inserted (with effect in accordance with Sch. 21 para. 10(9) of the amending Act) by Finance Act 2004 (c. 12), Sch. 21 para. 5(5)

[^key-527447d8790ff5de108b9f67d9f3c6d4]: Words in Sch. 8 para. 5(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 388(2)(a) (with Sch. 2 Pts. 1, 2)

[^key-529d8ad913c573bf2492f0cc520ca465]: Sch. 4 para. 4(3) repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. II(12)

[^key-529ebbdf869391f68aa849367199feff]: S. 179 modified (5.10.2004) by Energy Act 2004 (c. 20), s. 198(2), Sch. 9 paras. 5, 19 (with s. 38(2)); S.I. 2004/2575, art. 2(1), Sch. 1

[^key-52c0e46a6cff41d69e98382f262511cf]: Sch. 10 para. 14(46) repealed (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(18)

[^key-52dbfaba12200ceef7a229d32b7e144a]: Sch. 5B para. 16(7)(aa) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 19(1)(b)(ii)

[^key-52f55f47561c37046a1158bb0b329528]: Words in s. 279(5)(b) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 31(b); S.I. 2009/403, art. 2(2) (with art. 10)

[^key-53041365a116f588ec51833f362ef3f8]: Words in s. 283(1) substituted (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 46(1)(b)

[^key-5330b06380dc19f5c617157fe9339c6a]: Words in s. 151N(2A) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/818), regs. 1(3), 4(2)(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-5346756a32676df16c7c1c51191705bc]: Act modified by Finance Act 1996 (c. 8), s. 92(7)-(11) (as inserted (with effect in accordance with s. 65(8) of the amending Act) by Finance Act 1999 (c. 16), s. 65(7))

[^key-5349f9fdab1c584311795300c13cddae]: Words in s. 140GA(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(8)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-5349fcb8ba88f4e9bd216e7a16a5f101]: Words in s. 175(2) repealed (with effect in accordance with s. 251(1)(a)(8) of the amending Act) by Finance Act 1994 (c. 9), s. 251(8), Sch. 26 Pt. VIII(1)

[^key-534ec8026c4b7e7b956ffd2d95b43cc2]: Words in s. 181(1) substituted (with effect in accordance with Sch. 29 para. 28(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 28(1)(a) (with Sch. 29 para. 46(5))

[^key-5385a2899bd21d070e744b26fc9737a7]: Words in s. 213(3)(ca) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by Finance Act 2003 (c. 14), Sch. 33 para. 16(2)(d)

[^key-53900688d4804d74a2924fa0389fe8ed]: Sch. 10 para. 14(6) repealed (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. V(3) (with Sch. 15)

[^key-53b5615e6aeb5e93fb49206a8887dcc3]: Words in Sch. 5B para. 1A(1) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 14(a)

[^key-53dcf9d9b2ad1d741947e4c7dcf9c17c]: Words in s. 119A(3) repealed (with effect in accordance with s. 22(4) of the amending Act) by Finance Act 2005 (c. 7), s. 22(2)(d), Sch. 11 Pt. 2(2)

[^key-53ed34ef213ed43f328a1057a3a56081]: S. 39(4) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 300 (with Sch. 2)

[^key-53ef311418c362959545cebe189fac14]: Act applied (with modifications) by Finance Act 2004 (c. 36), s. 185G (as inserted (6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 6)

[^key-5403a8b7f0a178f4a62eb959e46906c3]: Ss. 68A, 68B inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 1(2)(4)

[^key-540877340414267cd069fd6cd9479452]: Words in Sch. 7AC para. 17(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 269(4) (with Sch. 2)

[^key-54169eacbc836476e73e59fb7a11e3cb]: S. 149B(5)(6) inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 53

[^key-5455ff99489bd3769ee35013c596e48d]: Words in s. 87(4)(a) omitted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 92(3)

[^key-546e228f6bc0680ff8080caf2f057544]: Words in s. 222(8B)(b)(iii) substituted (with effect in accordance with S.I. 2012/736, art. 8) by Finance Act 2010 (c. 13), Sch. 6 paras. 13(2), 34(2); S.I. 2012/736, art. 8

[^key-549a7c8f4ea5f93baa41534597d786d5]: S. 236J applied (with modifications) by Inheritance Tax Act 1984 (c. 51), s. 28A(2) (as inserted (with effect in accordance with Sch. 37 para. 11(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 11(1))

[^key-54aca3dbf6a607f6e276424c1fec282b]: Pt. 5 Ch. 3A inserted (with effect in accordance with Sch. 16 para. 4(5) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 3

[^key-54d05399549147160740abd0441401d1]: Sch. 4C inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(4), Sch. 26 Pt. I

[^key-54ea0f4b438d9f963d152234675185d4]: S. 169LA inserted (with effect in accordance with s. 42(5) of the amending Act) by Finance Act 2015 (c. 11), s. 42(4)

[^key-54f071ba84dfc1fa83a5327547b6dcf9]: Words in Sch. 5B para. 16(7)(a) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 19(1)(b)(i)

[^key-54f271a9b18ca940d2243a80f4410346]: Words in s. 150B substituted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 21(2)