Taxation of Chargeable Gains Act 1992

[^key-90ba676b0b6d1555a92563f23817b06f]: Sch. 4C para. 8C omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 140 (with Sch. 7 para. 155)

[^key-90f8695bd96ed0efcd9c4c10fabf283c]: Words in s. 288(3) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 122(b)

[^key-9102c5876a613cbe8668fb8b16247a66]: Words in s. 195(4) substituted (22.3.2001) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 79(3)

[^key-913ee216537fff03b0122dd35323085c]: Sch. 5B para. 6 and cross-heading substituted (with effect in accordance with s. 74(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 33

[^key-9154917186b62a114a230d7ff067f72b]: S. 171(2)(ba) 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. 61(4)

[^key-916ba176b2d8c336a679b39f7b413d64]: S. 106A modified by The Personal Equity Plan Regulations 1989 (S.I. 1989/469), reg. 27(3) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 1998/1869, regs. 1(1), 12)

[^key-9178645496614b62cd9e1d308c6f097b]: Words in s. 196(5) inserted (1.10.2018 immediately after Wales Act 2017 (c. 4), Sch. 6 Pt. 2 comes into force) by The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018 (S.I. 2018/79), regs. 1(3), 9

[^key-918400fdd4132922bf7ba75608c23cf4]: Words in s. 271(10) substituted (with effect in accordance with Sch. 25 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 25 para. 14(b)

[^key-919390423d76bbd97f19b9247f756515]: Words in s. 230(1)(d) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 119

[^key-9199d5bd7e1f08660934cf9acd8fce3b]: S. 223ZA inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2020 (c. 14), s. 24(4)

[^key-91a9b792a6fb8e18756abb3bef589410]: S. 140F(2)(f) and preceding word inserted (with effect in accordance with reg. 3 of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579), reg. 1(2), Sch. 1 para. 3(b)

[^key-91c30ce17e941c225267378b9f93df7f]: Words in s. 140B(2) 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. 3(a) (with S.I. 2008/1579, reg. 4(1))

[^key-91cf669111b35467695316553cb9cb39]: S. 132(4)(5) inserted (with effect in accordance with s. 88(6) of the amending Act) by Finance Act 1997 (c. 16), s. 88(3)

[^key-91db185a81903b56812cf3ba2f5293a5]: Words in s. 119A(3) inserted (with effect in accordance with s. 22(4) of the amending Act) by Finance Act 2005 (c. 7), s. 22(2)(a)

[^key-9204b1211ebcf0d8b15b5c5dcbaf26a1]: Words in Sch. 5B para. 4(4C) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(4)(c) (with Sch. 2)

[^key-9226e0a12c9cad4515c01dff8eca357b]: Words in s. 212(1)(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. 249 (with Sch. 2)

[^key-92382b2694f4854d42cfa48be3f2cdd6]: S. 283(2) modified (22.7.2004) by Finance Act 2004 (c. 12), s. 109(3)(6)

[^key-9247d28c1bd72625d87cb31a1f982ef2]: Words in s. 151H(1) omitted (24.5.2022) by virtue of The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 8(1) (with art. 1(3))

[^key-9265233fdfa02d7d8d84c2926a69ad6f]: S. 110(6A) inserted (with effect in accordance with s. 93(11) of the amending Act) by Finance Act 1994 (c. 9), s. 93(6) (with Sch. 12)

[^key-92682d9c96aaf1169934ede2fd68e648]: S. 260(6A) repealed (with effect in accordance with Sch. 21 para. 10(8) of the amending Act) by Finance Act 2004 (c. 12), Sch. 21 para. 5(3), Sch. 42 Pt. 2(14)

[^key-92851b974c3b78a2a61f7c57e8b83f67]: S. 42(2) applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 667(2), 1329(1) (with Sch. 2 Pts. 1, 2)

[^key-92a1f85ce9bd49123c9585ea38ecc4d0]: Words in Sch. 4C para. 5(2)(a) inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 135 (with Sch. 7 para. 155)

[^key-92a8381e714c2a284582fa7473cf3b1d]: S. 222(8A)-(8D) applied by Inheritance Tax Act 1984 (c. 51), s. 8H(7) (as inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 9(4))

[^key-92cc12d99d2cca0c120161513664f7a5]: S. 106A(8) 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. 87(5)

[^key-92d88e1efdd814c8d1731a228fcd020a]: Words in s. 177A 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. 1

[^key-92e1153d7fc868caee1deb62af8c9af1]: S. 30(8) omitted (with effect in accordance with Sch. 9 para. 6 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 9 para. 1(c)

[^key-92e698b5676c0615a154731d1c973ebd]: S. 180 repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 29 para. 27, Sch. 40 Pt. II(12) (with Sch. 29 para. 46(5))

[^key-92ee80fbc97ba979b4b5506e167ccd6f]: S. 30 excluded (6.11.2000) by Postal Services Act 2000 (c. 26), s. 130(1), Sch. 4 para. 6; S.I. 2000/2957, art. 2(1), Sch. 1

[^key-92f1235aec000508398d0be1deb842da]: Act applied by Finance Act 1996 (c. 8), s. 92(10A) (as inserted (with effect in accordance with s. 79(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 23 para. 5(6))

[^key-92f24ab596cdd22fa76ebf8ef41c0992]: Words in Sch. 5B para. 19(1) substituted (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), Sch. 7 paras. 32, 35

[^key-92febe9c06a7ac3485b1669b9863e934]: S. 140A(7) 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. 2(6) (with S.I. 2008/1579, reg. 4(1))

[^key-93090c07391e5e1773a063bd34e22765]: S. 171 modified (with effect in accordance with s. 1184(1) of the affecting Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)

[^key-9319dae720563f48f304d54440fcdfbe]: Ss. 77-79 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 5

[^key-932763e2467d5d6f333e428b6818f6eb]: Word in s. 138A(2)(a) inserted (with effect in accordance with s. 161(6) of the amending Act) by Finance Act 2003 (c. 14), s. 161(2)(a)

[^key-933373ac8702f568a41ba91e17963fbe]: Words in s. 218(3) substituted (1.11.1998) by Government of Wales Act 1998 (c. 38), ss. 140, 158(1), Sch. 16 para. 78; S.I. 1998/2244, art. 5

[^key-93380861d528f345067e1b3d211d4e99]: S. 140C(1A)-(1C) 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. 4(3) (with S.I. 2008/1579, reg. 4(1))

[^key-9360467c31650b3cf0dafff52ee525fd]: Words in s. 97(7) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 15(1)(b)(3)

[^key-937ebd8d4b6f2d2cd3183264500ea8c2]: Sch. 5B para. 4(1)(b) substituted (with effect in accordance with s. 73(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 8 para. 2(1)

[^key-93921b28692589c23ae7451e3caa11c3]: Words in s. 210B(1)(a)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 81(2)(b)

[^key-939464ae375eb3c6ba46fb72656ec683]: S. 169D(7) substituted for s. 169D(7)-(9) (with effect in accordance with Sch. 44 para. 12(6)(7) of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 12(4)

[^key-93b654b159c520bfe583fd0b53d0b383]: Words in s. 256(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 326(2) (with Sch. 2)

[^key-93be4ca8a23b5c9eb35fe8a5afdf4d81]: Words in s. 169I(7A)(b) 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-9417ac70f949e29122a79726d3330b71]: S. 150(8D) inserted (with effect in accordance with Sch. 13 para. 42(8)(e) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 42(6)

[^key-942cf355e78f4ec0f105527022a591b4]: Words in Sch. 8B para. 1(3)(b) substituted (10.6.2021) by Finance Act 2021 (c. 26), s. 20(b)

[^key-943fe7d2369216b7c5aa0898ebc2e8cf]: Words in s. 196(5) omitted (with effect in accordance with Sch. 15 para. 4 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 15 para. 3(4)(b)

[^key-944f5cbc542cdf7d828c1b4ac4ef26c7]: Words in Sch. 5B para. 14(3) substituted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 4(2)(c)

[^key-9462d010f64110e04247abaa4e96221f]: Word in s. 170(8)(a) omitted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Corporation Tax Act 2010 (Amendment) Order 2010 (S.I. 2010/2902), arts. 1(1), 2(2)(a)

[^key-947c62e0af66b25bec749069dde4338b]: S. 213(4ZA) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 86(3)

[^key-948953fb5dd295ca928bcb7c0a404c76]: Words in s. 16(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 298 (with Sch. 2)

[^key-948c893e4bb31f06b862efbce22ec786]: Words in Sch. 4C para. 4(2) inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 134 (with Sch. 7 para. 155)

[^key-94bf92cd2be947b863f98c7ffbc433ff]: Words in s. 30(1)(a) omitted (with effect in accordance with Sch. 9 para. 6 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 9 para. 1(a)

[^key-94df9ae023568d7d54374affe7ff8662]: Ss. 150A(8A)-(8C) inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 13 para. 2(4)

[^key-94e1b39f68bc98740284a15738ba7b32]: Words in Sch. 5 para. 1(3) added (with application in accordance with s. 174(11) of the amending Act) by Finance Act 1996 (c. 8), s. 174(10)(c)

[^key-94e86246888e4ca3c4caf359953d04db]: Words in s. 169F(4)(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 114(4)(c)

[^key-94f51ad7732b92142edef827320fb5ab]: S. 105(4)(5) inserted (with effect in accordance with Sch. 24 paras. 5, 6(4)(5) of the amending Act) by Finance Act 2013 (c. 29), Sch. 24 para. 3

[^key-94f77f734c40903a37e1a79da7944d9c]: Words in s. 288(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 342(2)(c) (with Sch. 2)

[^key-950412d3a25537a9f7b3f07f8a138b05]: Words in s. 181(1)(b) repealed (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 58, Sch. 41 Pt. V(10)

[^key-950aa131f037c488f8d8718ed9cac54d]: S. 99(1) excluded in part (9.12.2021) by S.I. 2006/964, reg. 14DA(2)(d) (as inserted by The Authorised Investment Funds (Tax) (Amendment) Regulations 2021 (S.I. 2021/1270), regs. 1, 3(2))

[^key-950f2c3f80f0bab63ec8ab411abbaa3d]: Words in s. 168(1)(b) substituted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 101(2)

[^key-955a3d40f92e35ed3f452578c70d0325]: S. 30 modified (E.W.S.) (8.6.2005 for specified purposes, 24.7.2005 in so far as not already in force) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 31; S.I. 2005/1444, art. 2(1), Sch. 1; S.I. 2005/1909, art. 2, Sch.

[^key-95901e81b8e767d2b2b739c4dd6dc9a8]: Words in s. 150A(3)(b) substituted (with effect in accordance with Sch. 7 para. 34 of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 para. 27(a)

[^key-9590a2123a4f0a3be2f7198ba3ad1a44]: Words in s. 159(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. 52

[^key-959fea1751bcd816292cd48a7db0f438]: Words in s. 230(5)(e) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 119

[^key-95c8d219c917804ce1fde70ad2b05cbe]: Words in s. 225(b) substituted (with effect in accordance with Sch. 22 para. 7(1)(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 4(4)(b)

[^key-95f667b0bcfcba042269f5666b5ea049]: S. 62(11) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 29(4)

[^key-9615c2065861d2b588aea030f234f09c]: Words in s. 89(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. 42

[^key-962fef0a1a5445d4086e978f29b7b127]: Words in s. 179(8) substituted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 3(11)

[^key-9632682b8acf188c76de4db5801c9900]: Words in s. 110(10) substituted (with effect in accordance with s. 26(6)(7) of the amending Act) by Finance Act 2018 (c. 3), s. 26(4)(a)

[^key-9634918482d507b6e4fcafc63a1219ec]: S. 195(2)(b)(c) substituted (22.3.2001) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 79(1)

[^key-96355777034d753e5ae24081eacd0735]: S. 195(5) repealed (22.3.2001) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 79(4), Sch. 4

[^key-965e84be1f1872420ca198b3334370db]: S. 154(2D) 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. 8 (with S.I. 2008/1579, reg. 4(1))

[^key-968226645cc44b672ac057fbc25c9f1c]: S. 28(1) excluded (with application in accordance with Sch. 3 para. 3(1) of the amending Act) by Finance Act 2020 (c. 14), Sch. 3 para. 3(2)

[^key-969bab592d0179e83055a96ce7d7fe52]: Words in s. 140E(9)(a) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 47(3) (with Sch. 5) (as amended (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 3(b), 15)

[^key-96a4f3a3e440b0f5942996bcf2db534d]: Word in s. 204(10) repealed (with effect in accordance with s. 38(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 7 para. 61(b), Sch. 27 Pt. 2(7) (with Sch. 7 Pt. 2)

[^key-96ac0dc6b1b05c4a959c03a7a4f40685]: S. 202(1A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 39 para. 46(3)

[^key-96e8f6534b9cdc5c76f4338577066d25]: S. 263A(1) modified (1.1.1999) by The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177), regs. 1, 14-18

[^key-96f18496432ba27ac19bad654adf4027]: S. 279C(10) omitted (with effect in accordance with Sch. 2 para. 56(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 43(5)

[^key-96f22bd6efdb7fa5f5923b590350ab24]: Words in s. 280 substituted (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 65

[^key-9735a95c7c30443768e2053b808fb857]: Words in s. 283(2) substituted (with effect in accordance with s. 92(6) of the amending Act) by Finance Act 1997 (c. 16), s. 92(5)

[^key-97394912723dc31b561bd08ad4f468c3]: Words in s. 174(4) substituted (with effect in accordance with Sch. 29 para. 13(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 13(2) (with Sch. 29 paras. 13(5), 46(5))

[^key-97549df711002e3032581dfbce499233]: Figure in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 5(5)(a), 12

[^key-977784ea48b4e468a0c1341517bf8094]: S. 169F(3A) inserted (with effect in accordance with Sch. 12 para. 4(2)(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 4(1)(c)

[^key-9795a12f56a8a435bca48175ea83d372]: S. 253(13) applied (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 9(7) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-97bc5e9a9de9983c4be7cd6aa52f75c2]: Words in s. 175(1) inserted (with effect in accordance with Sch. 29 para. 10(7) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 10(2) (with Sch. 29 paras. 10(8), 46(5))

[^key-97e50aac1979b6d259fdd7adf3a6897f]: Words in s. 195(3) repealed (22.3.2001) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 79(2)(b), Sch. 4

[^key-980b22bdd18817502efbb7436a0364ad]: Ss. 90, 90A substituted for s. 90 (with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 111

[^key-980f1b9474718c9d8437dd664d00b518]: Sch. 10 para. 16(3)-(5) repealed (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. 8 Pt. 1 (with Sch. 7)

[^key-9833980308dc4dd3fc80944bd6400da0]: S. 41(4)(aa) inserted (with effect in accordance with s. 73(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 73(3)

[^key-988788c220fc7b9e9b27d549cf8f7986]: Words in Sch. 4C para. 4(1) 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. 107(3)(a)

[^key-98995ad42215f1c37e37bb3cfda7409c]: S. 79B inserted (with application in accordance with s. 94(2) of the amending Act) by Finance Act 2000 (c. 17), s. 94(1)

[^key-989ee3fbb5839ee27bf68617042872b4]: S. 213(8A)-(8I) inserted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by Finance Act 2003 (c. 14), Sch. 33 para. 16(5)

[^key-98eae3168d717d424b64fdc6ae1e6314]: Words in Sch. 7D para. 1(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 42(2), 89 (with Sch. 8 paras. 90-96)

[^key-991123b15dab5827557ab52d47adadf2]: Words in s. 263CA(9)(e) inserted (6.4.2016) by The Enterprise and Regulatory Reform Act 2013 (Consequential Amendments) (Bankruptcy) and the Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/481), reg. 1, Sch. 1 para. 10

[^key-99223b94ff9be6a903d4644cc7812181]: S. 261ZA(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. 77(2)(b)

[^key-9922eb951eee72c31d7eaabc99e37a7c]: S. 76A inserted (with application in accordance with s. 91(3) of the amending Act) by Finance Act 2000 (c. 17), s. 91(1)

[^key-9958af93ae9ae62498c4c944f0143340]: S. 88(7) omitted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 109(3)

[^key-995ccc9f91a4b5a2f53e58a6474c1679]: Words in Sch. 5BB para. 1(2)(a) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 57(2)(a)(i)

[^key-99658ba87a175182b7537bc95f1c210f]: Words in s. 169H(3) substituted (with effect in accordance with s. 42(5) of the amending Act) by Finance Act 2015 (c. 11), s. 42(2)

[^key-99893e083305518bcfbf4c90bf64ebf4]: S. 83A(5) repealed (with effect in accordance with s. 74(6) of the amending Act) by Finance Act 2006 (c. 25), s. 74(4)(b), Sch. 26 Pt. 3(11)

[^key-998e95bfbda90e55ce07a546b2811157]: Ss. 127-131 restricted (6.4.1999) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), regs. 1, 34(4)

[^key-99a3c4ec023252c7a456728dfa61aedb]: Words in s. 218 cross-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-99c9ab6e0c68909ede7b3038ff4edb4e]: S. 99(2)(aa)(b) substituted for s. 99(2)(b) (with effect in accordance with s. 118(5) of the amending Act) by Finance Act 2004 (c. 12), s. 118(2)(b)

[^key-9a294e15173b9110db3e08e6697ac85d]: Ss. 170-181 restricted (12.1.2000) by Greater London Authority Act 1999 (c. 29), ss. 419(3), 425(2); S.I. 1999/3434, art. 2

[^key-9a368cc964c5988c6e69df04b1deb706]: Words in Sch. 7AC para. 3(2)(b) omitted (with effect in accordance with s. 27(6) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 27(2)(b)(i)

[^key-9a45dfa163a590fbd85c939b693a928b]: S. 196 modified (temp.) (9.2.2018) by The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018 (S.I. 2018/79), regs. 1(2), 4 (with art. 2)

[^key-9a780b0d3ab4b528cac8a4d478ffd5a9]: S. 271(2) repealed (6.4.2006) by Finance Act 2004 (c. 12), ss. 187(5), 284(1), Sch. 42 Pt. 3 (with Sch. 36)

[^key-9a7ca43ecbfbade345f9edc75741b142]: Words in Sch. 4C para. 10(1) 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. 107(6)

[^key-9a805f95cb49a5b01c9efa9f43840ac3]: Word in Sch. 7D para. 2(1)(a) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 43, 89 (with Sch. 8 paras. 90-96)

[^key-9aac45857ac1a2d3342cf52237d581a2]: Words in Sch. 5 para. 2A(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(2)(b) (with Sch. 46 para. 108(4))

[^key-9aaf67281282df7f3e0ed9bb2a03a46b]: Sch. 5AAA para. 13(8) 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), 10(e)

[^key-9af20e74f55f104ee62c0dbbd45b8751]: S. 236A and cross-heading inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 48(1)

[^key-9af3d8c4dd41ec684e28fc6d60e6edbd]: S. 103G excluded by Offshore Funds (Tax) Regulation 2009 (S.I. 2009/3001), reg. 36A(2)(a) (as substituted (8.6.2013) by S.I. 2013/1400, regs. 1(1), 15(a) (with reg. 1(2)))

[^key-9af6ffe4f66e096bdb300cd9c46c5abe]: Word in s. 213(7) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(a), 73(2)(a)

[^key-9b0db790845e19fade40f9e39fe16296]: Words in s. 99A(4)(b) substituted (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), 8(d)(ii) (with reg. 1(2))

[^key-9b11968fb5cb8d3d7150b96ca3ff856b]: Words in s. 212(1)(b) omitted (8.6.2013) by virtue of The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013 (S.I. 2013/1400), regs. 1(1), 5(a) (with reg. 1(2))

[^key-9b30d324b27b8ac3cc6f6a9114122dbb]: Words in s. 108(1)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 307 (with Sch. 2)

[^key-9b3ddcfbaa783a692b5c45b4423e4413]: S. 30 modified (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1), Sch. 7 para. 9(1)

[^key-9b5045b2cc77162407a3b1dcb5b0738d]: Sch. 7AC para. 19(4) inserted (with effect in accordance with s. 27(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 27(5)(c)

[^key-9b5a8fe3e3c53c1303a2548baf64c7ac]: S. 223(4) omitted (with effect in accordance with s. 24(11) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 24(3)(b)

[^key-9b72754a97d51168d259355079b39aa4]: S. 210 substituted (with effect in accordance with s. 157(2) of the amending Act) by Finance Act 2003 (c. 14), s. 157(1)

[^key-9b846593afe7220c379556e9f503db3d]: Sch. 4C para. 10(2) omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 142(b) (with Sch. 7 para. 155)

[^key-9ba7180d1b1cc1adb76b5f2dfbce5787]: Words in s. 224 heading substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2020 (c. 14), s. 24(6)(a)

[^key-9bc60d168e7bff6ee46d2cee07bd1a77]: Words in s. 288(1) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 2 para. 101(2)

[^key-9c19c34fb8061c5315d28299a6d8310d]: S. 37(2A) inserted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 12 para. 6

[^key-9c21217cb19842d5a99db20569c1f7f2]: Ss. 254, 255 repealed (with effect in accordance with s. 141(2)(b) of the amending Act) by Finance Act 1998 (c. 36), s. 141(1)(b), Sch. 27 Pt. III(32)

[^key-9c2498609f43b1a13ede97987c31641c]: S. 47A(2) substituted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 46(4)

[^key-9c5a731cdf1190510587d6b05e0fdd25]: S. 184H(3) substituted (with effect in accordance with s. 63(3) of the amending Act) by Finance Act 2014 (c. 26), s. 63(2)(b)

[^key-9c6dc56f0ee5d020b295b90b885c5efe]: Words in s. 288(1) inserted (with effect in accordance with s. 76(1) of the amending Act) by Finance Act 2001 (c. 9), s. 76(2), Sch. 25 para. 1(3) (with Sch. 3)

[^key-9c7fb303505dfb3989e62b45e32c5d41]: Words in Sch. 5 para. 2A(7) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 126(3)

[^key-9c853e74e336cd73cadade2d1faa47f1]: Ss. 127-131 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 69Z24E(2), 69Z24F(3) (as inserted (1.8.2012) by S.I. 2012/1783, regs. 1, 4)

[^key-9c99c57e344a102d4a42a41c2a708215]: Sch. 7AC para. 15A(2A) inserted (with effect in accordance with s. 72(2) of the amending Act) by Finance Act 2014 (c. 26), s. 72(1)

[^key-9c9c87738ba7d96b501b806aa220c37d]: S. 169F(5A) inserted (with effect in accordance with reg. 1(6) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 114(6)

[^key-9cb87c8c092db9435ddfa51262507883]: Sch. 4ZZC 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. 20

[^key-9cbed6e98536fecb7682403b28a4996b]: S. 253(4) modified (8.11.1995) by Atomic Energy Authority Act 1995 (c. 37), Sch. 3 para. 6(2)

[^key-9cced852d460cf4f443ba8ec6287c36c]: Words in s. 287(1) substituted (18.3.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(2)(c), Sch. 8 para. 318(2) (with Sch. 9 paras. 1-9, 22)

[^key-9ce19b3b1d19aed3cae4b6a18d19d277]: S. 37(2)(a)-(c) substituted for s. 37(2)(a)(b) (22.3.2001) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 77

[^key-9cef632edc9c184995a2d6424c779783]: S. 272 applied (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 18(5)

[^key-9cf9b1e6222a3253e9ff33ac7b6c78e1]: Words in s. 169I(7) 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(2)(c)

[^key-9d00581ee7003e2f7fa20b57c473d5bd]: S. 119(1)-(5) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 308(2) (with Sch. 2)

[^key-9d0b6dc920a3153ab057c1615630d163]: S. 165(7D) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 55(5)

[^key-9d21947e663621ada4b147b90f119dbd]: S. 117(1)(a) modified (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Taxation of Regulatory Capital Securities Regulations 2013 (S.I. 2013/3209), regs. 1(1), 4 (with reg. 8)

[^key-9d2266cff61c51d6e733a53fa72156c3]: Pt. 7A 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. 6 Pt. 2 (with Sch. 9 paras. 1-9, 22)

[^key-9d3560035abce81fa37a087d8568d9a3]: S. 28 applied (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 24(9) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-9d3b2d90518d19e8340852aa69827c7b]: Word in s. 58(2)(a) omitted (1.9.2013) by virtue of Finance Act 2013 (c. 29), Sch. 23 paras. 18(a), 38; S.I. 2013/1755, art. 2

[^key-9d5eed612c5123a8936211a0802dd2c6]: S. 225A(7) inserted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 7(3)

[^key-9dbb48d08db04204f88d5c01f4ff6f50]: Sch. 4C para. 9 and cross-heading substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 141 (with Sch. 7 paras. 149155)

[^key-9dc3f7925ad824a2cb3b88907521504d]: S. 140A(1C) modified (temp.) (8.7.2008) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579), regs. 1(2), 6(1), Sch. 4 para. 2(a) (with reg. 6(2))

[^key-9dda303ee3ad3100e9cbe30c9c8803a9]: Words in Sch. 5BB para. 2(2) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 57(3)(b)(ii)

[^key-9de0edf4fc94526b11aee76e579c8a1a]: Words in s. 165(7B) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 55(3)

[^key-9dfe020f6cd27bffcc818b671979f56e]: Words in Sch. 5B para. 5(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 8 para. 4(g)

[^key-9e266218ec5cb96cda219444b30bf4c2]: Word in s. 150A(8A)(a) repealed (with effect in accordance with Sch. 13 para. 24(8)(c) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 24(5), Sch. 27 Pt. III(14)

[^key-9e3d12e943bbc4fc316165e2c7a8a7ea]: S. 288(3A) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 63

[^key-9e85edc44ba17b6e3bd08abf9756e060]: S. 144(2) excluded (12.2.2019) by Finance Act 2019 (c. 1), Sch. 2 para. 13(2)

[^key-9e8bc05e6c5bbae2a541e2c553795735]: Ss. 87-90A applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 20(3)(4)

[^key-9e92460c13ecb3ea7befba973f09e806]: Words in s. 238A(2)(c) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 184, 204 (with Sch. 8 paras. 205-215)

[^key-9ea49f09da2f707e933659f80b9cc729]: Sch. 5AAA para. 23(9) 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), 9

[^key-9eba79feed9fb7c6b9120b6b23500179]: S. 170(9)(cc) inserted (with application in accordance with s. 136(4) of the amending Act) by Finance Act 1998 (c. 36), s. 136(1)

[^key-9ec9217d6e84b8916c00b83d27a1c257]: Words in Sch. 4 para. 9(1) 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(5)(c)

[^key-9ee952b021569fb2f410a7f644ac0a2d]: Words in s. 52(4) repealed (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 50, Sch. 41 Pt. V(10)

[^key-9f496936595bf3edb1ebaa3c17101b37]: S. 176 applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 105, Sch. 15 para. 8(9)

[^key-9f55e3e94e6c1a36ab3a517ee7273236]: Word in s. 196 heading substituted (with effect in accordance with Sch. 15 para. 4 of the amending Act) by Finance Act 2011 (c. 11), Sch. 15 para. 3(2)

[^key-9f6e207641873576b948e622acec4edb]: Words in s. 101C(7) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 305 (with Sch. 2)

[^key-9f6ec1c53d092e384666554413215e1e]: Words in s. 86A(8)(c) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 34(8)

[^key-9f74cc87ceb02007d717751530c96dcc]: Words in s. 263F(2) substituted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 12 para. 11(2)

[^key-9f8ce03deaa6f851dfd4a93d07fbaf47]: Words in s. 149AA(1) substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 19(2), 38; S.I. 2013/1755, art. 2

[^key-9f912480384964f06f004519fffb2f12]: Words in s. 108(8) repealed (with effect in accordance with s. 72(3) of the amending Act) by Finance Act 2006 (c. 25), s. 72(2)(c), Sch. 26 Pt. 3(9)

[^key-9fb328a87727d9ca1b9b845738034c04]: Word in s. 140C(1)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(3)(a)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-9fd4606627d0f0e29040d5267316604e]: Words in s. 96(10)(a) 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. 230(a)(i) (with Sch. 2)

[^key-9fecfa55b5bd3e92f798ec77febd2b36]: Words in s. 179(3B)(c) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 65(2)

[^key-9fee6ab9a1e476257c7f5fd7dfdf8938]: Words in s. 212(1)(b) substituted (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 127(3)(a)

[^key-9fef146987d83c27722943747034ff07]: S. 151K(7) inserted (24.5.2022) by virtue of The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 3(4) (with art. 1(3))

[^key-9ffd178aa878f0ca954c883a60060552]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 85(1D) (as 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. 21(2) (with S.I. 2008/1579, reg. 4(1)))

[^key-a04ab8bec5d07eefd46f766706296be1]: Words in Sch. 5AAA para. 21(3)(a) substituted (with effect in accordance with reg. 1(2) 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), 11(b)

[^key-a06b44f8bba89b8ff83a705b9a454221]: Words in s. 236A substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 34, 89 (with Sch. 8 paras. 90-96)

[^key-a08bfe16fe138e3e9d62e3bf9858270d]: Ss. 47A, 47B and cross-heading inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 45

[^key-a09434311d17f9c1b66bd4934fff2018]: Words in Sch. 7 para. 2(2)(b)(i) substituted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2000 (c. 17), s. 90(3)

[^key-a0a45ce807936a26f199ae60afe8e4a7]: S. 169I(7ZA)(7ZB) inserted (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)(d)

[^key-a0ae7f2256bd30b61546adf75d1f7d62]: Pt. 2 Ch. 6 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. 6

[^key-a0c1e8ae1dfad44ccdc49199ca5d2048]: Word in s. 60(1) substituted (with effect in accordance with Sch. 12 para. 10(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 10(1)

[^key-a0d89cdb844a8013ea3fbab6d1448912]: Word in Sch. 4A para. 7(5)(a) repealed (with effect in accordance with Sch. 12 para. 5(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 5(1)(a), Sch. 26 Pt. 3(15)

[^key-a0e24c147791ac4d608f47522174ca8e]: S. 104(3A) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 85(4)

[^key-a103fac52e56aec462b9f1e35e18c6c3]: Words in s. 143(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. 369(a) (with Sch. 2 Pts. 1, 2)

[^key-a107d16142a124fbbb6cf19c5c89fc02]: Sch. 5B inserted (with effect in accordance with Sch. 13 para. 4(4) of the amending Act) by Finance Act 1995 (c. 4), Sch. 13 para. 4(3)

[^key-a11ff3822bc00907a42a5e92fa9af5ea]: S. 271(12) inserted (with effect in accordance with s. 76(1) of the amending Act) by Finance Act 2001 (c. 9), s. 76(2), Sch. 25 para. 4 (with Sch. 3)

[^key-a13f7b465616c9d3be594cfb57f23940]: Words in Sch. 4C para. 4(2) substituted (with effect in accordance with Sch. 12 para. 34(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 34(1)(2)(f)

[^key-a141d3556167f8398d2182dbf049855b]: S. 96(9A)(9B) inserted (with effect in accordance with s. 127(4) of the amending Act) by Finance Act 1998 (c. 36), s. 127(3)

[^key-a155efee9160c829423f220f55cc5f08]: Sch. 8 para. 3(4)(5) substituted for Sch. 8 para. 3(4)-(6) (with effect in accordance with s. 142(5) of the amending Act) by Finance Act 1996 (c. 8), s. 142(4)