Taxation of Chargeable Gains Act 1992

[^key-b0be2c0999c7388e933841ec5964cbe8]: Words in s. 239(7) 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. 253 (with Sch. 2)

[^key-b0cccac121ee40603dd457c6b36a7de8]: S. 140L(2) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(12)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-b0dee11de706b198c87593c2069f6214]: Words in s. 156(4) 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. 371(b) (with Sch. 2 Pts. 1, 2)

[^key-b0eb2379bbade9017e76420711de2eab]: Words in s. 184I(10) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 22(6)

[^key-b100a573eb5cd0a185ffb3fe8e5d5a31]: 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)(b)

[^key-b126f7940a276a1f3d11f174d092476c]: Words in s. 105A(4)(b)(i) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 306(2)(c) (with Sch. 2)

[^key-b12bd38adfe02db895eacdb5ed7fa93c]: Words in s. 263CA(9)(f) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 13 (with ss. 2(2), 5(2))

[^key-b1490085234d15f9172d35a98012d11e]: Words in s. 169F(4)(a) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 114(4)(b)

[^key-b150a0f3d9659a1cbfb792691497a37a]: Word in s. 72(5) repealed (with effect in accordance with Sch. 39 para. 5(4) of the amending Act) by Finance Act 1996 (c. 8), Sch. 39 para. 5(2), Sch. 41 Pt. VIII(4)

[^key-b159a6e281ea6995a4ad68f0e2f0a2a2]: Words in s. 83A(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. 88(2)

[^key-b16893bedfa5bde1fda48dbfbf9f2f3d]: S. 37 excluded (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 670(7), 1329(1) (with Sch. 2 Pts. 1, 2)

[^key-b1784ace7689fa8328386ab614e1cc7e]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 26 para. 30B(5) (as substituted (with effect in accordance with reg. 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 2 para. 10 (with S.I. 2008/1579, reg. 4(1)))

[^key-b1895d4f3cb9c833affccd4e4cba7f0e]: S. 144A applied (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 562(1), 883(1) (with s. 563, Sch. 2)

[^key-b1b32b4150f15e95b4a137e4cdd8d750]: Words in Sch. 5A para. 5(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. 109(5)(a) (with Sch. 46 para. 109(6))

[^key-b1b3bdf62374e2c97aa31c8daf923b21]: Words in s. 196(5) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2009 (c. 10), Sch. 40 para. 6(7)(b)

[^key-b20be849a431a61de4b433c082e75a02]: S. 169M(2)(3) applied (with application in accordance with Sch. 3 para. 3(1) of the amending Act) by Finance Act 2020 (c. 14), Sch. 3 para. 3(5)

[^key-b23a1827584e1f1dfe2865f9b1303dfc]: Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch.

[^key-b2488e1167d7cc90c24e3bd5f6dabe52]: S. 2A(1)(a) modified (with application in accordance with Sch. 4 para. 45(1)(2) of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 para. 45(3)

[^key-b24e889286f9da876c3bdf2328703946]: Words in s. 59(2)(b) 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. 43 (with Sch. 9 paras. 1-9, 22)

[^key-b25d3c83f3741a46a8c3ccf7c850a4d9]: S. 116 modified (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 98, Sch. 10 para. 5(1)(3)

[^key-b265f0dbd334ac74c5225cc6cdc2deb6]: S. 106A(7) 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(4)

[^key-b275a7cc29e1a7f82f72aeaa67d358b3]: Sch. 7AC para. 9 modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 17(5)(a)

[^key-b27b8044094698b96edc6e608d175332]: Word in s. 151B(7) substituted (with effect in accordance with s. 124(7) of the amending Act) by Finance Act 1998 (c. 36), s. 124(6)

[^key-b2ca3a243b55a8e7d4c54ea7906040cb]: S. 24A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 4(3)

[^key-b2cebbf04491b6458a128527b54dc211]: Words in Sch. 8 para. 6(2) 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(4)(b) (with Sch. 2 Pts. 1, 2)

[^key-b2d6084d855c45234f8283b19c8911f1]: S. 283(2) substituted (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 46(2)

[^key-b2df8c831c64e2611b58f43e58110cf5]: S. 260(6ZD) inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 76(5)

[^key-b2e6dcb2d17d2a4908734124cbe31b1e]: S. 210A modified by The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 2005 (S.I. 2005/2014), reg. 34A (as inserted by S.I. 2007/2134, regs. 1(1)(2), 27)

[^key-b2eec19dc7a5575befe590ec4da71443]: Sch. 7AC para. 35 omitted (with effect in accordance with s. 37(3) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 37(2)

[^key-b2f18aac5e3bbb2b3880b119d1654e5d]: S. 23(4)(5) modified (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1), Sch. 7 para. 10(1)(3) (with Sch. 7 para. 9(1))

[^key-b32b8f97a0cde6a4fb5dd7a06b27c7b9]: Words in s. 87P(1)(e)(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. 40

[^key-b342e8b1663cbfa82693f97f1524b747]: S. 251(8) modified (27.7.1999) by Finance Act 1999 (c. 16), s. 65(11)

[^key-b367c5932e7bdcd90a30aa4f4e6e9611]: Words in s. 85(2) substituted (with effect in accordance with s. 95(5) of the amending Act) by Finance Act 2000 (c. 17), s. 95(2)

[^key-b3830c67fd8626551729ce623c3abf60]: Words in s. 222(5)(a) substituted (with effect in accordance with Sch. 22 para. 7(1) of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 1(2)

[^key-b3a49a1d5bca45d15d049fdf69bd32e1]: Sch. 5 para. 10 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. 35

[^key-b3b9af92f0105bb51eb5f72824415e37]: Words in s. 210A(11) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 80(4)(a)

[^key-b3c95df834e9e61ae9e8748b47f056d1]: S. 138(2)-(5) applied by Finance Act 2002 (c. 23), Sch. 26 para. 30F(3) (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. 19 (with S.I. 2008/1579, reg. 4(1)))

[^key-b3f1ea09bb8025fcfb569ec973ba7b72]: Words in s. 213(8H) substituted (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(7)

[^key-b413227873daeb9f12c8ef42c76c09f1]: S. 204 substituted (with effect in accordance with s. 73(4) of the amending Act) by Finance Act 2006 (c. 25), s. 73(2)

[^key-b433fec9eba858cd37e7295b95c6e983]: S. 179(1B)-(1D) substituted for s. 179(1B)(1C) (with effect in accordance with reg. 3(2) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 2 para. 7 (with S.I. 2008/1579, reg. 4(1))

[^key-b4389515e7cce536b0aef8662217dcde]: Words in Sch. 5B para. 3(3)(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. 110(3) (with Sch. 46 para. 110(5))

[^key-b46b8cbe68cbb79e53c4fd489dfdd901]: Sch. 5B para. 14A(7) repealed (with effect in accordance with Sch. 33 Pt. 2(3) Note 6 to the amending Act) by Finance Act 2001 (c. 9), Sch. 15 para. 34(b), Sch. 33 Pt. 2(3) (with Sch. 3)

[^key-b4842b445624ae3011508ef39c03702f]: Word in s. 279B(8)(a)(b) substituted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 122(3)

[^key-b487d2f064ef2aebc2a01453db06fd71]: Words in Sch. 5AAA para. 22(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), 12(a)

[^key-b4aca8f2b96923f7ed426fc97267d6ed]: Words in s. 52(5) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 4(8)

[^key-b4c885c4e227dab88988dcd8df591f85]: S. 139(1A) inserted (with effect in accordance with Sch. 29 para. 5(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 5(3) (with Sch. 29 para. 46(5))

[^key-b4e18a863f01f6f677a3d540f22baac2]: Sch. 7D Pt. 4 omitted (with effect in accordance with Sch. 3 para. 9(4) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 3 para. 9(2)

[^key-b4f84c0ab410d702b255346680ad72da]: S. 106A(5ZA) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 87(2)

[^key-b51d7d3fe7d45eb0ac1bc7d747400bfb]: Ss. 127-130 excluded (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 81(1)

[^key-b52a78edba90493908cee038a0a89082]: Words in s. 169P(3) omitted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by virtue of Finance (No. 2) Act 2010 (c. 31), Sch. 1 para. 7

[^key-b5396cb4473b68441fe0d602f726ace5]: Words in s. 87P(1)(e)(i) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 40

[^key-b53abf963ae98ed13782b6fb1c22ad58]: S. 271(1ZA)(1ZB) inserted (retrospective to 6.4.2006) by Finance (No. 3) Act 2010 (c. 33), Sch. 14 para. 2(3)(4)

[^key-b576d99d2254dfcda22d404bc13e392a]: Words in Sch. 4C para. 6(1) substituted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 47(2)

[^key-b577061619ea33e2878d9ae5d2ea74fb]: Words in s. 251(8)(b) 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. 442 (with Sch. 2)

[^key-b57d2798727e7d26cb27608aa3434c13]: Words in s. 288(1) 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(3) (with art. 3)

[^key-b5860f8d292feb332d076a83451242de]: Ss. 198A-198G inserted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by Finance Act 2009 (c. 10), Sch. 40 para. 12

[^key-b597f40519155067ffecf45f92310ec1]: Words in s. 184I(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 22(3)

[^key-b5ec147617e82f14abd0bfb7dd61e9f6]: Words in Sch. 5 para. 2(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(2)(b)(i) (with Sch. 2)

[^key-b619c958d940b7b5a605c838d13b54b2]: S. 263B modified (1.1.1999) by The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177), regs. 1, 22(2)

[^key-b61a15f03b2948479d2f929f2ed2d289]: Words in s. 151B(3)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 315(2)(a) (with Sch. 2)

[^key-b61df16b8720e76efac2a95369f08b50]: S. 151C 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. 438 (with Sch. 2)

[^key-b63af56532fad81819bbeaffd2f772b6]: Words in s. 171(2)(da) 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. 243 (with Sch. 2)

[^key-b65ba3f53ed521698a2b41a671503c1d]: Sch. 5B para. 5(1)(c) and preceding word substituted for Sch. 5B para. 5(1)(c)(d) (with effect in accordance with s. 74(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 32

[^key-b6752d905a28e4b5903ce37dbb787874]: Words in s. 219(1)(c) inserted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(2)(c); S.I. 2010/862, art. 2 (with Sch.)

[^key-b67e06031bda8b6f2b29f11e55c98789]: Sch. 5B para. 4(2)-(4C) substituted for Sch. 5B para. 4(2)-(4) (with effect in accordance with Sch. 13 para. 31(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 31(1)

[^key-b6be83529fab897da253fa718b311dcb]: Words in s. 114 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 95(3)

[^key-b6bf02e122c30b5c29b788a6f7d3b38e]: Words in s. 82(3)(b) substituted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 86

[^key-b6c86e9ac16e741d24142053fc03edc9]: S. 47A(8) inserted (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(10)

[^key-b6dc1456fdbdaa38793a9577096e3884]: Sch. 10 para. 14(27)(28) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-b6e48f12aa3c271cfa5f924330ac4384]: Act construed as one with Finance Act 1993 (c. 34), Sch. 20A para. 5(3) (as inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 25 para. 3)

[^key-b6e8af2dbc11b8b0f241b932159ce4c6]: Words in s. 140F(2)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(6)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-b6f0e05aab31485c07b08ae9094410b7]: S. 171(2)(e) and preceding word repealed (with effect in accordance with s. 251(1)(a)(7) of the amending Act) by Finance Act 1994 (c. 9), s. 251(7)(b), Sch. 26 Pt. VIII(1)

[^key-b6fc99cc4c76957bda74488f6e091d9f]: S. 263A(1A)(1B) inserted (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(3); S.I. 2007/2483, art. 3

[^key-b72d8e24446d023ebe86e69b5d906b90]: Word in s. 149AA(2) substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 19(4)(b), 38; S.I. 2013/1755, art. 2

[^key-b7304f1866bb5c387f460fce4a858158]: Words in Sch. 5 para. 9(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(5)(b)(ii) (with Sch. 2)

[^key-b734ebed3e14887ed8173b5a70a24e60]: Words in Sch. 4C para. 5(1)(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. 107(4)(a)

[^key-b735687491084e8d9bb46a28cdce74c8]: S. 211B(6) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of 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), 8(b)

[^key-b737196adc69a140c034b7be35b9c56b]: Words in s. 97(4) inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(4)(a), Sch. 26 para. 4(a)

[^key-b73f47b9f8c6bdb90d87c5087d8b1000]: Words in s. 91(5)(a) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 112(3)

[^key-b7459336c4b3a6cd5b89e6b0e13467d8]: Words in Sch. 5B para. 19 inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 127

[^key-b74c126f1f3a95f0a0bcd49e0d0ed516]: Words in s. 222(9) substituted (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by Finance Act 1999 (c. 16), Sch. 4 para. 17(4)(b)

[^key-b77fdf7ea13b58fb6c67dd7a1f8e8371]: S. 285 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 8(6), Sch. 27 Pt. 6(5)

[^key-b79cf7d3d3ee5641e2d390fd4f614223]: Sch. 5B para. 16(4A) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 5

[^key-b7b353e028972a5162af24d7f62a75f6]: S. 271 extended (12.1.2000) by Greater London Authority Act 1999 (c. 29), s. 419(1)(2)(b), 425(2); S.I. 1999/3434, art. 2

[^key-b7bf38722d51a41c7da4f50adadd9fab]: S. 190 substituted for ss. 190, 191 (with effect in accordance with Sch. 29 para. 9(3) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 9(1) (with Sch. 29 paras. 9(4), 46(5))

[^key-b7c0de1881827f5f517a0ea996a748b2]: Ss. 144ZB-144ZD 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. 2

[^key-b7c1a4c480183c5eb257ff1f2b15fee1]: S. 41(6A) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 45(3)

[^key-b7de2c1469e84e8cc147ee5b840364b4]: Sch. 7AC para. 8(2) substituted for Sch. 7AC para. 8(2)(3) (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(3) (with Sch. 2)

[^key-b7e65799284ea2ea840e7a1746403968]: Words in Sch. 7C para. 6(1)(d) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 129

[^key-b7e8571a66bc1f2b18067f4134807df8]: Words in s. 213(8B) 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(5)

[^key-b7f4867d4298e7a7a379ba8ad7cdbbc3]: Words in Sch. 5B para. 4(5) 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-b7f7a45a0c9d1b33d332bb5724820d79]: Words in Sch. 5B para. 1(2)(e) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(2)(a) (with Sch. 2)

[^key-b83e608f480a548c3a67b91bbdc5cca6]: Words in s. 106A(5)(b) 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. 4(2)(c)

[^key-b83eda6c2dcd32ee70868720a1184263]: S. 151 extended (31.7.1998) by Finance Act 1998 (c. 36), s. 123(7)(b)

[^key-b852007d7d20f950c5a87b8e08b0c9d9]: Words in s. 253(3) 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(2)(a)

[^key-b86463c80d41b5cb842367046c8664c0]: S. 214A 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)(c), Sch. 27 Pt. 2(10)

[^key-b87178ef6ec395c8d44d3494d97d7720]: S. 244(3) inserted (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 39

[^key-b8774969fc50d04698f1a998bb347079]: Words in s. 169K(4) substituted (with effect in accordance with Sch. 16 para. 4(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 1(4)

[^key-b88689aaff6dcc5deee95cbf1eaf2d5c]: Words in s. 170(6)(d) 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(3) (with Sch. 2)

[^key-b8a450f4541e8b263c517af988048ea0]: S. 169I(7A)-(7R) inserted (with effect in accordance with Sch. 24 para. 5(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 24 para. 1(3)

[^key-b8c2e054d55f5523c6a7494d0d0d240a]: S. 222(6A) inserted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 2(a)

[^key-b8d5de9ea40bafc9c0a61b7c88792fee]: S. 69(2DA)(2DB) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 102

[^key-b8d6629c5cf38fa1a65818aed9283191]: Words in s. 225B(2)(b)(i) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 53(a); S.I. 2022/283, reg. 2

[^key-b8d6983c13ea4c86be378b86ea190279]: Words in s. 73(3) substituted (with effect in accordance with Sch. 39 para. 6(5) of the amending Act) by Finance Act 1996 (c. 8), Sch. 39 para. 6(4)

[^key-b8deab97154bb9e39c9ae4a90c66eda0]: Words in Sch. 5B para. 2(2)(b) substituted (with effect in accordance with s. 73(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 8 para. 4(c)

[^key-b907f5c0f267a0c86337bad1b5eeeed0]: Words in Sch. 5A para. 2(1)(d) 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(3)

[^key-b9163c8a191f05a58186717fbebed0c4]: Words in s. 140G(1)(b) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 49 (with Sch. 5) (as amended (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 5, 15)

[^key-b91d2c1672ddbe6e59038eec477d47e5]: Word in s. 195A(1) substituted (with effect in accordance with Sch. 15 para. 4 of the amending Act) by Finance Act 2011 (c. 11), Sch. 15 para. 1

[^key-b9279443bac71fe86c49e14fed6d54ef]: Words in s. 202(1) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 39 para. 46(2)(b)

[^key-b956b584110c1455f60c2791d0c5df62]: Words in s. 288(1) 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(a) (with reg. 1(2))

[^key-b962009c6ecb69de37ef17a106f992a4]: Sch. 7AD para. 10 modified by The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473), reg. 50B (as inserted (30.1.2003) by S.I. 2003/23, regs. 1(1), 9)

[^key-b972799a9013a874dabf17da5c2b8d91]: Words in s. 104(1) inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 17(1)(2)

[^key-b974f25819e57e7ecb0a7cfaaa60454b]: Words in s. 170(9)(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 3(2)(c)

[^key-b9795a54a052799be7969152fdf0e847]: Words in s. 24(3) 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(4)(a)

[^key-b98061b0ea663b640d78966168ced34c]: Words in Sch. 7AD para. 7(1) 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(4)(a)

[^key-b9904791acd9dbf2aee3b70740dde3ca]: S. 253(9) modified (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 9(5) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-b992d255d02d6180b715d337811cc978]: S. 263F(1)(d) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 7(a)(ii), 52

[^key-b99611bbbc75a5b07275b10e3b058553]: Words in Sch. 5B para. 1A(2) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 14(b)

[^key-b9ae39234cca75b3a053356e2ae182af]: Words in s. 105A(7)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 306(3)(b) (with Sch. 2)

[^key-b9fee706a6dc4a24d9c9198b73bdb46d]: Words in Sch. 3 para. 2(3) 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. 65(3)

[^key-ba01eee616c8de6fd1fe05ab55f2828d]: Word in Sch. 7A para. 1(1) substituted (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 3(2)

[^key-ba03e3df1fe133da4384344ea779187f]: Words in s. 261C(2)(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. 78

[^key-ba102739912fdac2e405d7b442fd9c9f]: S. 37 excluded (19.3.1997) by Finance Act 1997 (c. 16), Sch. 12 para. 12(1)(2)(3)(4), 13, 14 (with Sch. 12 para. 17)

[^key-ba1f080959cd0846d33da1d52811add7]: Words in s. 225D(4) substituted (29.4.2019) by The Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Regulations 2019 (S.I. 2019/772), regs. 1(2), 7(3)

[^key-ba2018bc38cebfc7f0f57f14851bd377]: Words in s. 96(5) omitted (with application in accordance with s. 96(2) of the amending Act) by virtue of Finance Act 2000 (c. 17), s. 96(1)

[^key-ba322f149898daa927e7e72203805ffc]: Ss. 272-274 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 210(1), 1184(1) (with Sch. 2)

[^key-ba5b590a6d776ead0ae676bacf6a5f28]: S. 16 excluded by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z4 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

[^key-ba74702eca2448b93bd5801b6e1b7363]: S. 25(3A) inserted (with effect in accordance with Sch. 29 para. 6(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 6(2) (with Sch. 29 para. 46(5))

[^key-ba7b827df08915f3008ca022df0a7455]: Words in s. 87N(2)(d)(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. 39

[^key-ba88e73a4f9ae85209d79a3f135d7686]: Words in s. 87A(2) substituted (5.4.2022) by The Taxation of Chargeable Gains Act 1992 (Amendment) Regulations 2022 (S.I. 2022/230), regs. 1, 3

[^key-ba907acfe1c87b825debde4aa2e4ecf2]: Words in s. 149B(1) 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(2) (with Sch. 7)

[^key-bab1cbb282fec102852beda14ef03bc5]: S. 119A inserted (with effect in accordance with Sch. 22 para. 50(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 50(1)

[^key-bab206fafe1c9cf82aa044377bab89bb]: Sch. 7A paras. 2-5 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. 4

[^key-bab5977e2f169dd65616e087ba9fe3d3]: Words in s. 37(5)(a) substituted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(8) (with savings in 2017 c. 32, s. 39(1)(2))

[^key-bacecf42290bb70f157c26a8ede5fcf6]: Words in Sch. 5 para. 4(4)(b) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 3(2)(a)

[^key-bad9459e008920cb17c2db6e416068e8]: Words in s. 61(3)(a) inserted (22.4.2014) by The Crime and Courts Act 2013 (Family Court: Consequential Provision) Order 2014 (S.I. 2014/605), arts. 1, 20

[^key-bae19b2ec1c7a5199062018ef42832f6]: S. 271(7A)-(7C) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 340(3) (with Sch. 2)

[^key-bb221b5997ec38515837ea8e54bfa834]: Sch. 5B para. 11(5)(b) and preceding word inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(9)(b) (with Sch. 2)

[^key-bb3009ddc309e36fd2068d87e5a2020b]: Words in s. 211B(5) 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), 8(a)

[^key-bb484246c7351f1989b259e89c727b04]: Act applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 105, Sch. 15 paras. 8(11), 22(4), 26(2)

[^key-bb608531cf9012ce903a682a4dbc6ae7]: Sch. 5 para. 8(10) repealed (with effect in accordance with Sch. 41 Pt. 5(30) of the amending Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. V(30)

[^key-bb82e8215d77752bb6693bda5039633d]: Words in s. 150B(1)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 312(2)(b) (with Sch. 2)

[^key-bb97c7d13b3267002df4d5bec8aca493]: Words in s. 225A(5)(a) substituted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 7(2)(a)

[^key-bbb77e4db25cd3bcd200d7e138ed86a5]: Words in s. 222(8C) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 117(5)

[^key-bbc7c9d5930b3639451ffa454838ef38]: Words in s. 179(6) substituted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 3(8)(b)

[^key-bbdbb11c80ce0bcd0699d8e89aa78b7f]: Words in s. 281(6) inserted (with effect in accordance with Sch. 18 para. 17(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 15(3)

[^key-bbea87f5951c56915a126d5b912fec89]: Words in s. 253(3)(c) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 120(2)

[^key-bbf96f0fdc2ca904148692d595977340]: S. 272 applied by Income and Corporation Taxes Act 1988 (c. 1), ss. 591C-591D (as inserted (with effect in accordance with s. 61(3) of the amending Act) by Finance Act 1995 (c. 4), s. 61(1))

[^key-bc0f627f676ff20f457d5e02f4955b46]: S. 198H inserted (with effect in accordance with s. 17(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 17(1)

[^key-bc1c8c1b663b7c1cf4334a895f5be87c]: Words in Sch. 4A para. 5(1) substituted (6.4.2007) by Finance Act 2006 (c. 25), Sch. 12 paras. 39, 41

[^key-bc279a1ba044257ed395db94fe53eb1d]: Sch. 8A inserted (with effect in accordance with Sch. 9 para. 3 of the amending Act) by Finance Act 2010 (c. 13), Sch. 9 para. 2

[^key-bc2c4fe49a0af53982873b087b7e7369]: Sch. 7AC paras. 3A, 3B and cross-heading inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 28(2)

[^key-bc2eb34cc93aad618e32831c62869f7c]: S. 239 heading substituted (with effect in accordance with art. 11(4) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 11(2)

[^key-bc470a44cb0478057ccda2860a8d4245]: S. 48A(7) inserted (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(4)

[^key-bc599962671daf9fb4ce7c491367e1e3]: S. 256(3A) 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. 254(3) (with Sch. 2)

[^key-bc5b8d3625cf52f95bc0f14906249ecb]: S. 100(1) modified (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199), regs. 1(1), 5

[^key-bc63a2b2310c9a78514afbc86551fd2b]: Words in s. 288(1) inserted (with effect in accordance with s. 72(8) of the amending Act) by Finance Act 1995 (c. 4), s. 72(7)

[^key-bc6957f459b555a34cd088a88f191f30]: S. 217D(3)(a) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 52 (with Sch. 5)

[^key-bc712356e83a4e28a63df915fd12ce07]: S. 86A substituted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 120

[^key-bc71cee45857c8d2b9be775d8ee26957]: S. 35A inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 59

[^key-bc8e621474ee8c2c2c8e927ded047081]: Words in s. 161(4) inserted (with effect in accordance with Sch. 25 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 25 para. 11(5)

[^key-bc97864159ac13ecd1d39f6141a7529e]: S. 186 repealed (with effect in accordance with s. 251(1)(a)(9) of the amending Act) by Finance Act 1994 (c. 9), s. 251(9), Sch. 26 Pt. VIII(1)

[^key-bca43ff72075129ba5ba54d83e2b9bdb]: Word in s. 116B heading 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-bca45aa33916811bb82c560fdefea60e]: S. 72(3)(4) 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(3)

[^key-bcb5098bf993441a9034ad6808d827d5]: Words in s. 35(7) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 58(8)

[^key-bcf3cdc2ffeeeab5824dd3d3cb7c5409]: S. 272 applied (E.W.S.) (8.11.1995) by Gas Act 1995 (c. 45), ss. 17(1), 18(2), Sch. 5 para. 10(2)

[^key-bcf51fc79e0bf42ae98e009cd88006a8]: S. 179 applied (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 8(4) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-bcfb8945f2e9fd83b2cf3d3eed89d06c]: S. 272(5) applied (with modifications) (with effect in accordance with art. 1(2)(3), Sch. 1 of the affecting S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 10(2)

[^key-bd1a66990c21b225fab4c82bef2ef692]: S. 150B inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 13 para. 3

[^key-bd2b7f9c7a8572c730aeb81f041b9bc3]: S. 275(1)(j) substituted (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. 4(7)

[^key-bd3142e7cb078665f097245dd56d1bf0]: Words in Sch. 8 para. 6(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(4)(a) (with Sch. 2 Pts. 1, 2)

[^key-bd351ae4cad88078d2c047488255834b]: Words in s. 263ZA(5)(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. 80(a)

[^key-bd366962c5cd0fa26cdd28560135ad8f]: Words in s. 165(6) 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-bd656cdb2f3abdb2cb3862462ab1c6e6]: Words in s. 107 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 88

[^key-bd9de31b6a759b43f3cb0ebd86c3d0af]: Words in Sch. 5B para. 8(1)(e)(ii) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(7)(a) (with Sch. 2)

[^key-bdbf6b8e60c63f78dba551e719911d85]: S. 119A(5A) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 63

[^key-bdebe8b2c78c6dae079d4a8d0fc9ae96]: S. 161(6) 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. 240 (with Sch. 2)

[^key-be23ec6e8a40d242ec58d148bc35fbd5]: S. 253(7)(8) excluded (11.1.1994 retrospective) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 9(9)

[^key-be5e644334c81e2fb0aed9c4e978db5e]: S. 271(1)(d) repealed (6.4.2006) by Finance Act 2004 (c. 12), ss. 187(3)(a), 284(1), Sch. 42 Pt. 3 (with Sch. 36)

[^key-be72775147ec080d3d9a3546b3395288]: Words in Sch. 7AC para. 17(4A) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 88(7)(b)

[^key-be7475d063eaec1978b90e3eb609bdbd]: S. 214BA repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 14(5)(a), Sch. 27 Pt. 2(10)