Taxation of Chargeable Gains Act 1992

[^key-54f73961895d353bf6526c3d3794b41f]: Sch. 4ZA inserted (with effect in accordance with Sch. 12 para. 6(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 6(2)

[^key-551704e1177682df0c89d5fddc4ed2e3]: Words in s. 210C(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 7(a)

[^key-551c810d26765fb4606965f8f7776d5f]: Sch. 5AAA para. 33(2A) 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), 13(b)

[^key-554034506f295e44202101178969441b]: Pt. 4 Ch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 28 (with Sch. 9 paras. 1-9, 22)

[^key-55525e0f6b137b312e2edd7627c3e5f6]: S. 62(2B) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 29(3)

[^key-55565008e20c6523d77271b43924f76d]: S. 210B(8) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 81(4)

[^key-5568ed6785eb19081fa11e5755f41825]: Words in s. 41(4)(b) 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. 363(a)(ii) (with Sch. 2 Pts. 1, 2)

[^key-557378177e7b2919a4cb9f1a8d72a5c8]: S. 151B(8)(c) 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(9)

[^key-557a5a6c27046e9a781f345da430c62c]: Words in Sch. 5B para. 1(1)(b) inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by Finance Act 2008 (c. 9), Sch. 3 para. 4

[^key-55ab65e476126c9f33df84e0e1beaaf4]: Words in s. 48 substituted (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 48

[^key-55af64c64f8fb4400f10a160a6fb58b9]: Words in s. 140L(1)(b)(c) substituted (1.7.2011) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2011 (S.I. 2011/1431), regs. 1(2), 2(3)(b)

[^key-55d0f334973109bc9506b2f3f3f8e1b7]: Words in s. 259(2)(b) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 19(3); S.I. 2010/862, art. 2 (with Sch.)

[^key-55e1aa6c9f527eecfaaa2e17c0d35080]: Words in Sch. 5B para. 18(2)(a) substituted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 36(b)(i) (with Sch. 3)

[^key-5624b06d3c01f90b403d3811e7ab2e4e]: S. 288(7B) inserted (with effect in accordance with s. 74(6) of the amending Act) by Finance Act 2006 (c. 25), s. 74(3)

[^key-562a908823f419b49767c95189e0458d]: Words in Sch. 5B para. 13(1) substituted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 30(2) (with Sch. 3)

[^key-5641961ec141176924d233f0445772e8]: Words in s. 89(1) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 110(2)

[^key-566911570e55a8d1dd110c61fa5a04e1]: S. 87B(1)(c) omitted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 18(c) (with Sch. 46 para. 26)

[^key-5673ec60b5e85c744b2901a89100937d]: S. 223(3A)(3B) inserted (with effect in accordance with art. 8(4) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 8(3)

[^key-56794ad11a72a04e1ff258010c1bc24e]: Words in s. 263A(1) substituted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by Finance Act 2007 (c. 11), s. 47(4), Sch. 14 para. 12(2); S.I. 2007/2483, art. 3

[^key-568a0297967ffbe708957a63546532cd]: S. 150(8A)-(8C) inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 69

[^key-56a3855dc6f0462fec8e15f37c494a54]: Word in s. 105(2)(b) substituted (with effect in accordance with s. 72(3) of the amending Act) by Finance Act 2006 (c. 25), s. 72(2)(b)(i)

[^key-57029a2f948110ef92c0215bbfe1f117]: Words in s. 120(3) 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. 210(3)(a) (with Sch. 7)

[^key-570a93ff07e586f08886bb2e26457b3a]: S. 288(2A) inserted (with effect for the tax year 2013-14 and subsequent tax years in accordance with s. 34(7) of the amending Act) by Finance Act 2012 (c. 14), s. 34(4)

[^key-5711249d7faa45095a90d907c661ff4e]: S. 165A inserted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 34

[^key-57138ababf4926fb5e90f8cf48ab0bb3]: Words in s. 39(5)(a) substituted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 77(8) (with savings in 2017 c. 32, s. 39(1)(2))

[^key-574dd4d9e59fab03be8776abfe72cfe5]: Words in Sch. 5B para. 14(3)(b) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(12)(a) (with Sch. 2)

[^key-5758721aea7dc4f32f8835ebb5728612]: S. 139(1)(b) substituted (with effect in accordance with Sch. 29 para. 5(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 5(2) (with Sch. 29 para. 46(5))

[^key-576fe1ba900e19453c8830f1dd313253]: Words in s. 140(1) substituted (with effect in accordance with s. 153(4) of the amending Act) by Finance Act 2003 (c. 14), s. 153(1)(b)

[^key-578e9b039dd8755adf10546d7697c834]: Sch. 4 para. 9(1)(a) repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. II(12)

[^key-579265a7c703132329923e43d409a5d3]: Words in Sch. 5B para. 16(1)(a) substituted (with effect in accordance with Sch. 15 para. 35(5) of the amending Act) by Finance Act 2001 (c. 9), Sch. 15 para. 35(1) (with Sch. 3)

[^key-57b6996f44fdb39d622baaf783c5f17f]: Words in s. 253(4) substituted (with effect in accordance with Sch. 39 para. 8(5) of the amending Act) by Finance Act 1996 (c. 8), Sch. 39 para. 8(4)

[^key-57b83efe70ce4908479def8c408445b2]: Word in Sch. 5B para. 16(7)(b) omitted (with effect in accordance with Sch. 7 para. 34 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 7 para. 31(b)

[^key-57ec65eda28c5c0f6c36966317505da5]: Words in s. 25A(5) omitted (with effect in accordance with Sch. 32 para. 5(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 32 para. 3(4)

[^key-58009fe6ec3807e11d143e0171158ea8]: S. 41(4)(a) substituted (22.3.2001) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 78(2)

[^key-58301cec8f061ea46d62e8ad88e91f3a]: S. 198(2A) inserted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by Finance Act 2009 (c. 10), Sch. 40 para. 11

[^key-5864def90635ac5528d4ca78d9ede28e]: Word in s. 72(5) substituted (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by Finance Act 1996 (c. 8), Sch. 39 para. 5(2)

[^key-587600a59ba218f1939edae17c7086b5]: S. 288(1ZB) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 104(3)

[^key-5889aa221ad38c55641b125526f38087]: S. 236K applied (with modifications) by Inheritance Tax Act 1984 (c. 51), s. 75A(3) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 14(1)(2))

[^key-588bc08c228a070f5fc2491a5afa39a4]: Word in s. 237(a) inserted (with effect in accordance with s. 73(4) of the amending Act) by Finance Act 2006 (c. 25), s. 73(3)(a)

[^key-589ec858ee3198bcca5a8e1879a3147e]: Words in s. 140H(3) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(9) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-58a3a5c31a53e6bdc035a6065635162f]: Words in Sch. 4C para. 12A cross-heading 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(7)

[^key-58de0964f2cac07a90cdc95fcdc4fac3]: Words in s. 213(3)(b) 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)(b)

[^key-58e7f2aa102c1f8acdacfb167c4704e0]: S. 107(1)(1A)(2) substituted for s. 107(1)(2) (with effect in accordance with s. 124(7) of the amending Act) by Finance Act 1998 (c. 36), s. 124(3)

[^key-58eb043d1aef907a558338dae1205af2]: S. 119B inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 64

[^key-591bea0ebdcc7c58e49a1ba792d34bb2]: Words in s. 117(11) repealed (1.1.2007) by The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 (S.I. 2006/3291), regs. 1, 2(2)

[^key-5925cc6c7d2bd66ea039228cdfa523a4]: Words in s. 253(4)(d) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 120(3)

[^key-5947bc34822ef30d30dd68ec03c4f329]: Words in s. 97(4) inserted (with effect in accordance with Sch. 9 para. 3 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 9 para. 1(1)

[^key-594aad0210f1f8fd5987a8993aeca328]: Words in s. 211ZA(10) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 84

[^key-595c62fa3b89192c365eee9f4b463c01]: S. 174(5) repealed (with effect in accordance with Sch. 29 para. 13(4), Sch. 40 Pt. II(12) Note 6 of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 13(3), Sch. 40 Pt. II(12) (with Sch. 29 paras. 13(5), 46(5))

[^key-597d0b3c8e04ddb54a10207b211b8463]: Sch. 4ZA paras. 14-16 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. 34

[^key-5982316e786459b86dd1bbca76bed96a]: S. 277 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 45, Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

[^key-5984996b8a466c2439b51db20ec29d27]: Words in s. 143(3)(a)(b) omitted (1.12.2001) by virtue of The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(a), 64(2)

[^key-59a45579f31559a8bee40b2f091b9f78]: Ss. 271ZA, 271ZB and cross-heading inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 9

[^key-59a595f88bac22ba019c122a9eb00f35]: S. 171(1B) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 61(3)

[^key-59daa5af51842809b1546358bc73f643]: S. 152 restricted (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 6(3)

[^key-59def5d760dd43b2b678122928c794d6]: S. 213(3)(ca) substituted for word at end of s. 213(3)(c) (with effect in accordance with s. 137(6) of the amending Act) by Finance Act 1998 (c. 36), s. 137(3)(b)

[^key-5a252102557698542c9e78b730d20fcd]: Words in Sch. 7A para. 6(1)(d) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 91

[^key-5a2a8e0f954ab38a6fc563d7bc9069b7]: Words in s. 105A(4)(b) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 306(2)(b) (with Sch. 2)

[^key-5a2b3f6bb1cece06d1067d15654ebc23]: S. 87(7) omitted (with effect in accordance with Sch. 10 para. 1(13) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 10 para. 1(4)(b)

[^key-5a8119fdc0e02add89556da073464212]: S. 225 renumbered as s. 225(1) (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 6(2)

[^key-5a8b939b5c446a0f06a33e567e5ce151]: S. 117(2A) 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-5a9451e6f1f141be526fc4af929e24ff]: Ss. 279A-279D inserted (with effect in accordance with s. 162(3) of the amending Act) by Finance Act 2003 (c. 14), s. 162(1)

[^key-5a9b86c4942d2448f99e910386b9d33b]: Words in s. 165(1) substituted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2000 (c. 17), s. 90(1)

[^key-5ab47b611e0816a0851cc18f3ae4fbd3]: Words in s. 144ZA(1) inserted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 5 para. 1(2)

[^key-5aebf84bef7ad2ed22faab00f81d0935]: Words in s. 41(7) substituted (22.3.2001) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 78(3)(a)

[^key-5af101fe06ed1d210c41127360c6129d]: Words in Sch. 8 para. 7A repealed (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(6), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-5afaac6fb24a9b934dc38e9ecfb8e7f9]: Words in s. 210A(13) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 80(6)(a)

[^key-5afc8c280de2c25536ee22d81949a1c6]: Words in s. 288(1) repealed (22.3.2001) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 80, Sch. 4

[^key-5aff78aa4e10d16b350e3dbb17389a95]: Words in s. 161(3A) 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. 54(4)

[^key-5b18e66015f0f8071e496e23ccb09432]: S. 179(1)(1A) substituted for s. 179(1) (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 4(2) (with Sch. 29 para. 46(5))

[^key-5b2c61faaf16c549b43636b454f8a185]: S. 211(4) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 83(4)

[^key-5b2d1c3309fe57c86e520cf93e5ed8f2]: Word in s. 150(4)(a) inserted (with effect in accordance with Sch. 13 para. 42(8)(a) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 42(1)(b)

[^key-5b3e92c93edf76b358dab0ac48ce3544]: Words in s. 271(1)(a)(ii) inserted (15.11.2004) by The Government Stock (Consequential and Transitional Provision) (No.3) Order 2004 (S.I. 2004/2744), art. 1, Sch. para. 3(2)(b) (with art. 3)

[^key-5b713a4c6e02eefe6a425f163ae487a8]: S. 222(8A)-(8D) inserted (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by Finance Act 1999 (c. 16), Sch. 4 para. 17(3)

[^key-5b8b87ef68668585d7136b0bdc8b6269]: S. 171(2)(cd) inserted (with application in accordance with s. 136(5) of the amending Act) by Finance Act 1998 (c. 36), s. 136(2)

[^key-5bc0f123bcc473bdf47bcbb1f2b69152]: Pt. 5 Ch. 4 inserted (with effect in accordance with s. 44(2) of the amending Act) by Finance Act 2015 (c. 11), s. 44(1)

[^key-5bfa3b39915446dd9b25912d333c50f9]: Words in s. 99B(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 89(2)

[^key-5c0b65b35647963f388566f3f8ec8557]: Sch. 5B para. 4(5)(a) substituted (with effect in accordance with s. 73(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 8 para. 2(2)

[^key-5c24d7ed743c629317ebd21adb5c1385]: Words in Sch. 5B para. 19 repealed (with effect in accordance with s. 73(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 8 para. 3(1), Sch. 20 Pt. III(18)

[^key-5c30ea87fa8f02636763506e5ebacb30]: Sch. 5 para. 8 applied (31.7.1998) by Finance Act 1998 (c. 36), Sch. 23 para. 6(6)

[^key-5c705c8538092649543ca0a8db51c771]: Sch. 5 para. 9(2) repealed (for the purpose of determining whether any settlement is a qualifying settlement in the year 1999-00 or any subsequent year of assessment) by Finance Act 1998 (c. 36), s. 132(2), Sch. 27 Pt. III(30)

[^key-5c7cf06067607028ab5cd5868c04f149]: S. 271(1)(j) repealed (6.4.2006) by Finance Act 2004 (c. 12), ss. 187(3)(d), 284(1), Sch. 42 Pt. 3 (with Sch. 36)

[^key-5c86d9ef1177922f7f90e82d5bfa921e]: 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)(i) (with Sch. 2)

[^key-5c916dc561998482efad8aa5607dbf93]: Words in s. 35(5) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 58(6)

[^key-5cadcf7d8e0e3ab38791d8a08ff05c00]: Words in Sch. 4C para. 1A(1) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 1(9)(a)(i)

[^key-5cca57ab5aa88acf3d0a826ae8931406]: Words in s. 116(8A) inserted (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)(a)

[^key-5cf86ccf9d8af870e2a399adf5ed7136]: S. 286(3ZA) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 25(2)(3)

[^key-5cfea012226951a01cba80768c0d7401]: S. 170(10A) inserted (with effect in accordance with s. 62(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 62(1)

[^key-5d2c23a2745f4bbc63238858fbb96410]: Words in s. 288(8) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 87(3)

[^key-5d42f7da9d96a3eb2e1f38b898386f1a]: Words in Sch. 5 para. 1(1) 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(2)

[^key-5d58737b196aa24c84d95bb045c1863a]: S. 179 restricted (3.5.1994) by Finance Act 1994 (c. 9), s. 250(2)

[^key-5d65c17f8a4edb9b03d0c96e5068b869]: S. 140A(1A)-(1D) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 1 para. 2(3) (with S.I. 2008/1579, reg. 4(1))

[^key-5d669765fa68ca84631f448befe09c74]: Words in Sch. 5B para. 4(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 8 para. 4(e)

[^key-5db8381d7b5e5883a9250f2fdabe2924]: S. 39 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-5dcc280b76972b6e0dbbffe9f8e86438]: Words in s. 222A(7)(a) substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 26(2)(b)

[^key-5dd1e61ddefa34e491246610dcbedb0e]: S. 263H inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 338 (with Sch. 2)

[^key-5dd8381c3f5c3134a9c204a4ec1a4be0]: S. 62(2A)(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. 29(2)(b) (with Sch. 1 para. 29(5)(6))

[^key-5e193b47c09b886f97c3763f3465be02]: S. 116B(1) modified (with effect in accordance with Sch. 24 para. 14(1) of the affecting Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 14(2)(3), 15

[^key-5e1f6b0ab8f3b9e12602524fc71ad2d8]: Words in Sch. 4C para. 1A(3) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 1(9)(b)(ii)

[^key-5e212b12fb34d64154469d04172d77ab]: S. 217D and cross-heading inserted (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. 250 (with Sch. 2)

[^key-5e5a88a0efbcbf82045b735358027625]: Words in s. 288(8) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 45 para. 148(3)(b)

[^key-5e5dddca1c84496d0f3ec914f39f2c23]: S. 171(2)(cc) excluded (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199), regs. 1(1), 12(2)

[^key-5e6b933a57e6a91d39a7ada4a2d15821]: Word in s. 288(3A)(a) 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), 7(b) (with reg. 1(2))

[^key-5e7759f21313b48fb0588d083e73fbca]: Words in s. 107 substituted (with effect in accordance with s. 123(6) of the amending Act) by Finance Act 1998 (c. 36), s. 123(5)(b)

[^key-5e807132473b660ad1560eb32c2b5a69]: Words in s. 99(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 199 (with Sch. 9 paras. 1-9, 22)

[^key-5e8400481c7b0e40fbd06e1f3135fb74]: Ss. 150E, 150F inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 3

[^key-5e970e8373e269d4dc8df57ecf441753]: Words in s. 150A(8C) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 311(6) (with Sch. 2)

[^key-5e9fb2ac80b7cea3e995cf8f0e50383f]: Words in s. 105A substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 122(2), 146 (with Sch. 8 paras. 147-157)

[^key-5eaf4d0fac815f0916983825320670ae]: Sch. 7AC para. 19(1) modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 17(5)(b)

[^key-5ecc29a92e8eaaf3691b4e4033cd171d]: S. 138A(2A) inserted (with effect in accordance with s. 161(6) of the amending Act) by Finance Act 2003 (c. 14), s. 161(3)

[^key-5eededc2ccabbe0d1d0d7991c0f41c3f]: Sch. 7AB repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 5(c)

[^key-5ef5d4c18fb64fbb7084ffc91ac978b4]: S. 151(2) substituted for s. 151(2)(2A) (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. 436 (with Sch. 2)

[^key-5ef69125da285adf521eea6f27e9d1ea]: S. 107 excluded (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 93(6)

[^key-5f3683c6ebe134d409df0fa84e53d973]: Words in s. 87(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. 35(2)

[^key-5f41f60e59bca3dc07666f432e81b129]: Sch. 6 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2) of, Sch. 27 Pt. III(31) of the amending Act) by Finance Act 1998 (c. 36), s. 140(2)(c), Sch. 27 Pt. III(31) (with s. 140(1))

[^key-5f50ff015492d11e1d115de453ecdd46]: Words in s. 225B(4) inserted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 8

[^key-5f5359922b3a95bdcba851d3021f9130]: Words in s. 279B(1)(b)(ii) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 83(2)(a)

[^key-5f6081cea6f8efe23af6969a115c8d5b]: S. 48 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 208, 1184(1) (with Sch. 2)

[^key-5f64d4bd191f996c6e86f6da26588ef4]: S. 137 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 69Z24H (as inserted (1.8.2012) by S.I. 2012/1783, regs. 1, 4)

[^key-5f96dc815a49c99979c5630723f36038]: S. 103C inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 36(3)

[^key-5fb60119fe2f1032fe1b1692a5d49965]: Words in s. 101B(1)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 304 (with Sch. 2)

[^key-60088ccfc8e8c78a3899dc6fcb770c5a]: S. 110A omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 92

[^key-6009d18aa000012c5e45c3b8c1f3be4d]: Words in s. 149B(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. 211(3) (with Sch. 7)

[^key-6016b4a0117664af4376644783b9a5ac]: Words in s. 97(1)-(5) substituted (with effect in accordance with s. 129(3) of the amending Act) by Finance Act 1998 (c. 36), s. 129(2)

[^key-602662127973a4b508b2b0861adeb85a]: S. 140C(6) omitted (with effect in accordance with reg. 3(1) of the amending S.I.) by virtue of The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 1 para. 4(5) (with S.I. 2008/1579, reg. 4(1))

[^key-602e0f9f5b76b91aa6fad891be116ca7]: S. 263F inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 336 (with Sch. 2)

[^key-6047903028ae3674eb316bafa63e0212]: S. 243(2A) inserted (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 38

[^key-6055fca646ba138918692edb2e8e49e1]: S. 287(4)(b) substituted (with effect in accordance with s. 125(4) of the amending Act) by Finance Act 2015 (c. 11), s. 125(1)

[^key-6085f6f9e5b7b887bc34da53c01f5af7]: Words in Sch. 5B para. 19(1) substituted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 110(4) (with Sch. 46 para. 110(5))

[^key-60c04631c93dad791e84fda3a9c438f9]: S. 105(3) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 86

[^key-60c17eb7ee09ea605c49aeb2609ee76e]: Words in s. 169H(1) substituted (with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 3 paras. 7(1), 8 (with Sch. 3 para. 7(3))

[^key-60c8a8eea6ac548ef638ad7e087256fb]: Words in s. 288(1A) substituted (with effect in accordance with Sch. 5 para. 6(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 5 para. 5(2)

[^key-60dac21b3fa6e11a77096f37a0ccea46]: S. 140(6AA) inserted (with effect in accordance with reg. 3(1) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 1 para. 7 (with S.I. 2008/1579, reg. 4(1))

[^key-60dae785482e6e22ae8a8d4c1878a18c]: S. 261C(2)(a) omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 39

[^key-60df4d1ea6f90054bbf1238e4a9ce4c6]: S. 23(5) modified (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 3(2)(3)

[^key-60e448bc15e6db2591602bfca2602f4b]: Words in s. 90(5) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 43

[^key-60e7388c79d375a8b0b937b16dbab59e]: S. 153 applied (with modifications) (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 7(3) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-60f433c7d07203adeed60146a6f4fa20]: Words in s. 271(7) omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.

[^key-60f8edea1364066761e524c3fbc9c202]: Words in s. 87B(4) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 1(5)(c)

[^key-60fff772ddc3ce81ce3b3118f9d35263]: Words in s. 24(2) substituted (with effect in accordance with art. 4(6) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 4(3)

[^key-610f1b0727b60e73dd7e6815cfdb89ff]: Words in Sch. 5B para. 9(4)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(8)(c) (with Sch. 2)

[^key-612a42ac95a5fcb661544bae7f1cbbe9]: Words in s. 66(5) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 10(a)

[^key-614ea9194db9dee0935763c97d7472c3]: S. 161(3ZB) 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. 54(3)

[^key-616aefb29a3af8d73426be9a99683994]: Words in Sch. 5AAA para. 21(3)(a) inserted (24.3.2021) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021 (S.I. 2021/213), regs. 1(1)(2), 8(3)

[^key-61b3976b301e1faf2a7eb64899dfc00f]: S. 48A(1)(a) substituted (with effect in accordance with Sch. 1 paras. 27(5)(6), 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 27(2)

[^key-61b42e611550029998785b90f979a678]: Words in s. 150(7) substituted (with effect in accordance with Sch. 13 para. 42(8)(b) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 42(3)

[^key-61cb07b69343e7159c140997c15cd484]: S. 165(3)(a)(b) repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with Sch. 27 Pt. III(31) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. III(31)

[^key-61ccfe1dfb765027d9f74253c0aa1313]: S. 144 modified (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 6(1)(2) (with Sch. 4 paras. 6(4), 14); S.I. 1994/2189, art. 2, Sch.

[^key-61dfa189cfdf357df1b9cc5cf1b7e92f]: S. 169LA(1A)-(1C) inserted (with effect in accordance with s. 85(9) of the amending Act) by Finance Act 2016 (c. 24), s. 85(3)

[^key-6208ef85e5b3a11569d5184755450339]: S. 117(6B)(6C) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 61(3) (with Sch. 15)

[^key-620922443405fdfc04fd77d46ee42c60]: Words in s. 140A(1) substituted (with effect in accordance with reg. 3(1) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 1 para. 2(2)(b) (with S.I. 2008/1579, reg. 4(1))

[^key-6218c541addbb38daccb4d4bb70da74c]: Words in s. 144ZB(2)(a) omitted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 9 paras. 25, 47

[^key-621c9572b8f9bddcf34d8189bd78b6db]: S. 59(4) inserted (retrospective to 6.4.2005) by Finance Act 2008 (c. 9), s. 58(2)(4)

[^key-62210e0dd95858649d5b0850e81240b3]: Pt. 5 Ch. 3 inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by Finance Act 2008 (c. 9), Sch. 3 para. 2 (with Sch. 3 paras. 6-8)

[^key-622175623c83a1c0f0939bc46ed746d8]: Word in s. 116B(1) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 5(2), 12

[^key-622bddac3a760c6be93e5aa99e33204e]: Words in s. 140I(3) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(10) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-623afaf2abc072dba14221df7288f47f]: Words in s. 169(3)(a) repealed (with effect in accordance with Sch. 12 para. 37(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 paras. 37(1)(b), 41, Sch. 26 Pt. 3(15)

[^key-62445f6b6d3001fa675a73d9544cba13]: S. 225D inserted (with effect in accordance with s. 16(4)(5) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 16(3)

[^key-626419f8b7e22f99e08ffafd63934dbf]: Words in s. 83A(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. 88(3)(b)

[^key-6270021c8d4b848b8a7df959217ab404]: Words in s. 271(3) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 340(2) (with Sch. 2)

[^key-62823b5600254a87fb375f64a7965d0f]: Words in s. 288(1) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 34

[^key-6284b759ef763814e3e9c2cb495dfe33]: Sch. 7A para. 7(3)(b) omitted (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 11 para. 6(5)(b)

[^key-6293ddc09a4d74de16bc3cdf7f14a6b8]: Words in s. 271(4) inserted (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)(f) (with Sch. 2)

[^key-62975fb9c0a4757f3a4b20d9de8fa0b4]: Words in s. 218 cross-heading substituted (1.11.1998) by Government of Wales Act 1998 (c. 38), ss. 140, 158(1), Sch. 16 para. 80; S.I. 1998/2244, art. 5

[^key-62a784b9667bd9fd4cf1ee713ed1dd50]: Words in s. 169I(7A)(c) 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-62a86c30fe8b927c147941eb6915b9b9]: Words in Sch. 7AC para. 26(4) 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(5)(b) (with Sch. 2)

[^key-62b2974b1c71fb1e5b4b7a49bec3650b]: Sch. 5AZA 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), 13 (with reg. 1(2))

[^key-62c7363aeaac9e8a20e633ec018afc7a]: S. 169Q modified (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(6)

[^key-62d54c5ad4dc4243fa6aec63771723ce]: S. 175(3) substituted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 10(6) (with Sch. 29 paras. 10(8), 46(5))

[^key-62e9123d16d389c649dc9214e16d1391]: Sch. 7AC para. 15A and cross-heading inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 6(2)

[^key-6301ede26ff52f4784ebc0ea559ce41d]: Words in s. 76(1) inserted (with effect in accordance with s. 128(4) of the amending Act) by Finance Act 1998 (c. 36), s. 128(1)(a)

[^key-632b3ce5ba78954beae956860f2e1945]: Words in Sch. 5 para. 8(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(4)(b) (with Sch. 2)

[^key-632ecd9ceeaf0ea91c792e131bf7e4f9]: S. 165(8)(aa) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 33

[^key-63318c45ad16f4d3c730b30f3aa1c34b]: Words in s. 122(4)(a) substituted (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 52(3)

[^key-633d8da5ffcbe90edd4a535d34ab9ca4]: Words in s. 169K(1)(b) substituted (with effect in accordance with s. 84(14) of the amending Act) by Finance Act 2016 (c. 24), s. 84(2)(b)

[^key-6355682a48faa93ad6416edd8c04cf29]: S. 116(10) excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 66(1)

[^key-6360ac10748385a606e5601eabb800c7]: Words in s. 211(2)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 83(2)(b)

[^key-636659d7ef7f8c19ed54e3303f46b26e]: Words in s. 228(8) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 36

[^key-6382c054e8fc0ca4a42c34101cb872f6]: Words in Sch. 5B para. 19(1) inserted (with effect in accordance with Sch. 18 para. 20(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 20(1)(a)

[^key-6386cb1607e0d1566f41815f31aefe83]: Sch. B1 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. 10

[^key-6395858e695ad5df63420f0fac90461a]: Sch. 10 para. 14(25) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(9)

[^key-6395bfd33c8dcaa81fd79e0ebd600bc8]: Sch. 5 para. 2A(9A) inserted (with effect in accordance with art. 6 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2017 (S.I. 2017/495), arts. 1, 5(2)

[^key-63c67a223b9d662190d9ba11fe39e275]: Sch. 4C paras. 8, 8A-8C, 9 and cross-headings substituted for Sch. 4C paras. 8, 9 (10.7.2003) by Finance Act 2003 (c. 14), Sch. 29 para. 4(1) (with s. 163(4)-(6))

[^key-63cf6360d2aff7a522791dfc3b5c955c]: Words in s. 79B(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. 30(3)

[^key-63dc2513f864980d52309b26790e5b66]: Sch. 5B para. 1(2)(g) and preceding word substituted for Sch. 5B para. 1(2)(g)(h) (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 2(2)

[^key-63e9ff93f078875699f4ee15961f782a]: Words in Sch. 2 para. 4(11)(b) 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)(ii)

[^key-63f7c74335fca4dde989eb1f02d9f18a]: Words in Sch. 7ZA para. 25(c) substituted (with effect in accordance with Sch. 16 para. 4(3) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 1(6)(b)

[^key-6400eaac58f0241ae0bf1aa0df74ea3f]: Sch. 8 para. 7(a)(b) 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(5) (with Sch. 2 Pts. 1, 2)

[^key-64017824727c00fc93701b588c09f934]: Words in s. 144ZA(4) substituted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 5 para. 1(3)