Taxation of Chargeable Gains Act 1992

[^key-be8a76d8ac316d4ec010ab6eae3348c0]: Word in Sch. 5AAA para. 21(1) omitted (24.3.2021) by virtue of 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(2)(a)

[^key-be9144c7827a5159dc0c9dca424bf439]: Words in s. 112 heading inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 93

[^key-be94b900f0196334402a85ccbfb1fb9b]: S. 151K(1A) inserted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 3(3) (with art. 1(3))

[^key-be99377f285639420149771244eb781b]: Words in s. 88(3)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 41

[^key-bea28c3b101231d0bf174c9ff34b2bc2]: Words in Sch. 4C para. 12A(1) substituted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 123(5)(b)

[^key-beb44ad0af6d57302f767268ccf92a6a]: Words in s. 219(1)(c) inserted (1.4.2012) by The Housing (Scotland) Act 2010 (Consequential Provisions and Modifications) Order 2012 (S.I. 2012/700), art. 1(3), Sch. para. 4(2)

[^key-beb725a5b16355887a1c6c1daa73058c]: Words in Sch. 4 para. 4(2) repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. II(12)

[^key-beb725cbc7f87688b8021b810a37df3c]: Words in Sch. 7AC para. 17(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 88(6)

[^key-beb7aa9e60d0b3cb37540e00e69b2ca0]: S. 99A(2)(2A) substituted for s. 99A(2) (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(b) (with reg. 1(2))

[^key-bef6776b84ad5938c6f156e7b19c2160]: Words in s. 169L(2) inserted (with effect in accordance with s. 42(5) of the amending Act) by Finance Act 2015 (c. 11), s. 42(3)

[^key-bf0c8182a2a3b8a84c39cbe38531a4cb]: S. 140C heading 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. 4(6) (with S.I. 2008/1579, reg. 4(1))

[^key-bf3895bf5eeb9822fe0342e96b67ee4f]: S. 17 excluded (15.1.2001) by Transport Act 2000 (c. 38), s. 275(1), Sch. 26 para. 31(1) (with Sch. 26 para. 31(2)); S.I. 2000/3376, art. 2

[^key-bf5f3220f1367422daa09471c3315458]: Words in Sch. 5 para. 9(4)(a) substituted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 108(3)(a) (with Sch. 46 para. 108(4))

[^key-bf71670aadc3e7ab4fc8e8705174aa81]: Word in s. 35(3)(c) omitted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 40 para. 2(a)

[^key-bf7ac8c3abde15f14bcf2992586328ff]: S. 103 repealed (with effect in accordance with s. 93(11) of the amending Act) by Finance Act 1994 (c. 9), s. 93(7), Sch. 26 Pt. V(8) (with Sch. 12)

[^key-bf8b95b2001b67db4197678a3444ebff]: Words in s. 149B(4) 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(4)(a) (with Sch. 7)

[^key-bfa4bc688cf3e077ca15fa255fd2c55a]: S. 54(1A) omitted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 80(3)

[^key-bfa5d15b57122ea0292e0189245eb22d]: Words in s. 61(3)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 131; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

[^key-bfc5d8f50bf449a802cb5c5451639452]: Words in s. 224(1) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2020 (c. 14), s. 24(6)(b)(ii)

[^key-bfdbcc1b01762a5278551a00a33a1a84]: Ss. 184G-184I inserted (with effect in accordance with s. 71(4) of the amending Act) by Finance Act 2006 (c. 25), s. 71(1)

[^key-c016efa26c03f3282461cd0a4fea3187]: Sch. 5A inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 97(3)

[^key-c021ab8c0cf3714b9b588337bf72f429]: Words in s. 54(1) substituted (with effect in accordance with s. 26(6)(7) of the amending Act) by Finance Act 2018 (c. 3), s. 26(3)(a)

[^key-c0292254de4712dd27fa9ac7a68d15d6]: S. 198I inserted (with effect in accordance with Sch. 15 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 15 para. 5

[^key-c035ee62a52f0193ea72ffeea707bfda]: Words in s. 265(3) 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. 3(2)

[^key-c036b660e66121d71a72e6fa366c5118]: S. 103DB inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 8

[^key-c050f0109eeba6e89c52e9de70977e20]: S. 150B(5A) inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 21(3)

[^key-c060d8e3e25be01b30117e8a6c9fe2df]: Words in s. 39(4)(a) substituted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(9) (with savings in 2017 c. 32, s. 39(1)(2))

[^key-c0768b7a580dc85c9d5fc714979c0a97]: Sch. 5B para. 14A and cross-heading inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 4(3)

[^key-c07d3ffa8a4f4178040d79532f85962f]: S. 62 applied (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), 34

[^key-c0ac79b17980b87f1cb49c3cdf18b5f6]: S. 55(5A) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2009 (c. 10), Sch. 40 para. 3

[^key-c0c8689a2758a49856104b842d813106]: Words in s. 179(10)(c) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 4(4) (with Sch. 29 para. 46(5))

[^key-c0cd7da9fd8953868b7e08c6b53c9b45]: Words in s. 62(7) substituted (with application in accordance with s. 52(2) of the amending Act) by Finance Act 2002 (c. 23), s. 52(1)

[^key-c0de53c5e1f6d6a7132affdb7f5c3e51]: Words in s. 97(7)(8) substituted (with effect in accordance with s. 129(3) of the amending Act) by Finance Act 1998 (c. 36), s. 129(2)

[^key-c0f88de45213355acccc9c0d55e4863b]: Word in s. 211ZA(3)(a) 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), 28(3)

[^key-c0feeac2686c7621c997db6132cb79d1]: Word in s. 140C(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. 4(2)(c) (with S.I. 2008/1579, reg. 4(1))

[^key-c10fc30b9b927005813420787c71ee30]: Words in Sch. 5B para. 14(3) inserted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 32(2)(b) (with Sch. 3)

[^key-c128d2b20fdc19a2534dff51338af15d]: Sch. 4C para. 6(1A) 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. 47(3)

[^key-c13e6a6e0768b3ca9f358a762e1a0df4]: S. 106 repealed (with effect in accordance with s. 72(3) of the amending Act) by Finance Act 2006 (c. 25), s. 72(1), Sch. 26 Pt. 3(9)

[^key-c18f84b6930813f93dce44d180de1628]: Words in s. 169I(5) substituted (with effect in accordance with Sch. 24 para. 5(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 24 para. 1(2)

[^key-c1c8dbc7dc10eeb4e680a118b8e9e806]: Words in s. 263E(3)(a) substituted (with effect in accordance with Sch. 5 para. 8(6)(7) of the amending Act) by Finance Act 2007 (c. 11), Sch. 5 para. 8(3)(a)

[^key-c1f56610099096463cc37c7e7a127c22]: S. 116 modified (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 88

[^key-c22c75d5392305530cbdf5507d984ee2]: Words in s. 97(3) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 20(3) (with Sch. 10 para. 20(5))

[^key-c236a9a8c904a969d1cd8ccee3ec5517]: S. 36A 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. 4

[^key-c23eb31a699845d43863d099aca4ea55]: Sch. 1C inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 16

[^key-c240bf6c68dfe5145ff87e21bb82fe1a]: Words in s. 288(1) inserted (22.3.2001) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 80

[^key-c24a40d4a45eaa26aecf2e0ccb6d68c8]: Word in s. 271(7) inserted (1.4.2012) by 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-c25572611b981979dc0c5ca188339054]: S. 276A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 13, 31

[^key-c2ac068de6df04334bf8ab7b80ce1d5f]: Words in Sch. 7AC para. 3(4) 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)(iii)

[^key-c2e0268ab336b33dda151f62376f3dc6]: Words in s. 140C(1)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(3)(a)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-c31c73a0f9645c2da483f2f2c3573aa4]: Words in s. 48(4) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 364 (with Sch. 2 Pts. 1, 2)

[^key-c328c6aeae49c2bb57690c9b5117d7fa]: Words in s. 91(1)(a) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 1(7)(a)(ii)

[^key-c32d6463e84a7740d0b379c840b6e96d]: S. 198(3) substituted (with effect in accordance with Sch. 40 para. 13 of the amending Act) by Finance Act 2009 (c. 10), Sch. 40 para. 10

[^key-c338e2cd34ccf982613ca324c5e9f1b0]: Sch. 5B para. 19(3)(d) and preceding word inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(15) (with Sch. 2)

[^key-c343e4a996581faf168edc2c16c58790]: Sch. 5B para. 11A and cross-heading inserted (with effect in accordance with Sch. 7 para. 34 of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 para. 30

[^key-c34ec802dc7847817ef916696fa36709]: Words in s. 105(1) substituted (with effect in accordance with s. 124(7) of the amending Act) by Finance Act 1998 (c. 36), s. 124(2)

[^key-c36b5ac8119a98b3a0e2652028a78911]: Words in s. 263E(6) 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. 268(6) (with Sch. 9 paras. 1-9, 22)

[^key-c3822dc2de0d371355f14140e6c34374]: Words in s. 150A(2) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 311(2) (with Sch. 2)

[^key-c3931a3fbf29b771177918e042ddf65c]: Ss. 140H-140L and cross-heading inserted (with effect in accordance with reg. 3(3) of the amending S.I.) by The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007 (S.I. 2007/3186), reg. 1(2), Sch. 3 para. 1 (with S.I. 2008/1579, reg. 4(2))

[^key-c395655bb3efcb80c685386301e4e495]: Words in s. 169V substituted (with effect for the tax year 2020-21 and subsequent tax years of the amending Act) by Finance Act 2020 (c. 14), Sch. 3 paras. 7(2)(b), 8 (with Sch. 3 para. 7(3))

[^key-c3c181276bc2dfdad4625665652e45a2]: Words in Sch. 5B para. 19(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(14)(a) (with Sch. 2)

[^key-c42008dae329e95a470c4862d376625e]: Ss. 170-192 restricted (27.7.1999) by Commonwealth Development Corporation Act 1999 (c. 20), Sch. 3 paras. 1, 4(1)

[^key-c42db841b00e2ddf8ab69053d9fb955a]: Words in s. 288(8) substituted (with effect in accordance with s. 118(5) of the amending Act) by Finance Act 2004 (c. 12), s. 118(4)(b)(ii)

[^key-c45b7a40aaf6886a970eae9d1674a260]: Sch. 4C para. 12A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 29 para. 4(2) (with s. 163(4)-(6))

[^key-c46c88f02b012d1c5a9fe2e455519224]: Words in s. 288(1) 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), 70

[^key-c46ebcc1723ae55d60c468138c28f3cd]: Words in s. 169LA(8) substituted (with effect in accordance with s. 85(9) of the amending Act) by Finance Act 2016 (c. 24), s. 85(7)(b)

[^key-c4b2ed6bf7f7a20bf56133d62160f6eb]: Ss. 16ZB-16ZD 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. 3

[^key-c4b83573f9036874ac3fd5fd4a0c460e]: S. 275C inserted (with effect in accordance with Sch. 4 para. 10(1) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 4 para. 6

[^key-c4d8cb38a9b102ed0a0e438cf70b9c82]: Words in s. 288(1) 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), 10(a)

[^key-c4e8d1051b3f557513bd1b06547db329]: Words in Sch. 5 para. 4(4) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 3(2)(b)

[^key-c4eabc009f23f14148c80483699a5e7b]: S. 211A inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 85(1)

[^key-c4f977b26551794ab199d5f850a19fd7]: Words in s. 35(3)(d) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 58(4)

[^key-c51b12f9310ba37b2df738e8a5eebbde]: Sch. 8 modified (with effect in accordance with s. 39(4)(a)(5) of the amending Act) by Finance Act 1995 (c. 4), s. 39(3), Sch. 6 para. 37

[^key-c51d72cb12fbb117c88058fcea48cff5]: S. 190(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. 69(2)

[^key-c543f3d84493635280027cef518f2932]: S. 169D(3) substituted (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(2)

[^key-c5459273a902479e8a60320bc57f6237]: Words in Sch. 5 para. 9(10A) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 126(5)(b)(i)

[^key-c55a085df4e6b89df2db7ba6775991d9]: Words in s. 35(9) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 58(9)

[^key-c55b9593190b667bd6db3395b0ee2377]: Words in Sch. 4C para. 12(2) substituted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 123(4)

[^key-c58fb3ff6067888701d01eacd228b490]: Words in s. 225 inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 4(5)

[^key-c594abbde38d22bdc3a9bbb7702520ad]: S. 41 modified (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 21(2)(5)(6) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-c5a086c275d88d0b139d4ffcc3565a12]: S. 236T applied (with modifications) by Inheritance Tax Act 1984 (c. 51), s. 28A(2) (as inserted (with effect in accordance with Sch. 37 para. 11(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 11(1))

[^key-c5a1a919da8e74aba71426d317c10b30]: S. 116(8B) 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(2)

[^key-c5c1a1cfdc510ceb554657079bb10ee5]: Words in s. 97(7) 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-c5ec9d4cf40c2b64efac88483464f6a8]: Words in s. 167A(3) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 56(3)(a)

[^key-c5eef811781ebaaf7b58b889a0221762]: S. 24 excluded by Finance Act 1996 (c. 8), Sch. 9 para. 12D(5) (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. 16 (with S.I. 2008/1579, reg. 4(1)))

[^key-c61333fd6bef2428a1168708f4d03a3b]: S. 23(4) modified (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 3(1)(3)

[^key-c63ccce3c1e7ae2690f829249297d6ff]: Word in s. 275(1)(d) 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(3)

[^key-c65a6a505bc11467f15d7980b931299c]: Word in s. 273(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 8(5)

[^key-c672bf148a89a5e390cc339a7ebffd21]: Words in Sch. 4 para. 7 substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 66

[^key-c675bec95e2490bab8df03d26125de03]: Words in s. 288(1) 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. 87(2)(f)

[^key-c6764ad2d0457d5ba743b28798e76aa1]: S. 211(1A) repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(12)

[^key-c676840b9e82cece5328895b1bd708e4]: S. 286 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 312G(6)(c) (as inserted (with effect in accordance with Sch. 37 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 5)

[^key-c684e9ab8e75c28388859a804dd7fa4f]: Words in s. 222(8)(a) repealed (with effect in accordance with Sch. 4 para. 18(4) of the amending Act) by Finance Act 1999 (c. 16), Sch. 4 para. 17(2), Sch. 20 Pt. III(7)

[^key-c690b2c4ab4b897e8c9c2a7ede17e69f]: S. 236M applied (with modifications) by Inheritance Tax Act 1984 (c. 51), s. 13A(2) (as inserted (with effect in accordance with Sch. 37 para. 10(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 10(1))

[^key-c697cf0a22898cc4967c0f94dd3418e5]: S. 256D(7) omitted (with effect in accordance with S.I. 2012/736, art. 9) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 13(5), 34(2); S.I. 2012/736, art. 9

[^key-c6b55578957975f047ac977335f8e52a]: Words in s. 272(6) inserted (19.7.2006) by Finance Act 2006 (c. 25), Sch. 9 para. 6(2)

[^key-c6c99bbaaae78f4fe6c4209025e522ae]: Ss. 236J, 236K applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 312E(2)(b) (as inserted (with effect in accordance with Sch. 37 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 5)

[^key-c6ff3122034b179d60ce5de77535a069]: S. 144ZA inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 158(1) (with s. 158(2))

[^key-c702d14bbd5d9f6064853fa9a2cb45f8]: S. 236M 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-c734388a1673f627b2cd4856e5b970c2]: Words in s. 288(1A) 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. 28, 47

[^key-c7602cb2301bbdd5bd62b552bb3c9b2d]: Words in s. 288(1) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 219(3) (with Sch. 7)

[^key-c76077acd3c8beed07c526b7fce7968e]: Figures in s. 176(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 9

[^key-c76dbc6a5cd7d5b94828b2cc46c96c95]: S. 221 repealed (with effect in accordance with Sch. 39 para. 18(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 15

[^key-c771c31b6b7649eadb31cf1a0b2c4cfb]: S. 236I applied (with modifications) by Inheritance Tax Act 1984 (c. 51), s. 28A(2) (as inserted (with effect in accordance with Sch. 37 para. 11(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 11(1))

[^key-c78e7cc73aac4df6baa0b64ec26c5879]: Words in s. 263ZA(2)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 333(4) (with Sch. 2)

[^key-c796a0782cc6beb8974156f844872543]: Words in s. 184B(2) repealed (with effect in accordance with s. 32(8) of the amending Act) by Finance Act 2007 (c. 11), s. 32(3), Sch. 27 Pt. 2(4)

[^key-c797e600669557c8c0e078e85863d5ec]: Words in Sch. 5B para. 13(2)(b)(i) substituted (with effect in accordance with Sch. 18 para. 16(2)(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 16(1)

[^key-c79fd12a47027e40c8259317b7b8d195]: Sum in Sch. 5B para. 1(2)(da) substituted (with effect in accordance with Sch. 7 para. 33(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 paras. 29, 33(1); S.I. 2012/1896, art. 2(d)

[^key-c7c67dd16f65ee5dca2684c35e82f333]: Words in Sch. 4A para. 5(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)(e)

[^key-c7cbd1407e02c9dd88d5bf75e28d0f93]: S. 37(1) modified (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), 45(2)

[^key-c7e2f434756485f265efc8bb39552b33]: Words in Sch. 3 para. 7(2)(c) substituted (15.2.1999) by Petroleum Act 1998 (c. 17), s. 52(4), Sch. 4 para. 32(4) (with Sch. 3); S.I. 1999/161, art. 2(1)

[^key-c7e5de782f7dbd3a1b853042d880042a]: Words in s. 179(9A) 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. 244(3)(a) (with Sch. 2)

[^key-c7f597880fb7f732075a1f9f5e351ded]: Words in Sch. 5B para. 14A(8)(a) substituted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 34(c) (with Sch. 3)

[^key-c810a68f949ff73ea3105498b606fb8e]: Word in s. 140C(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. 4(2)(d) (with S.I. 2008/1579, reg. 4(1))

[^key-c8234aa6ed3994f0536e0407dc10dbce]: S. 170(8) 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(4) (with Sch. 2)

[^key-c84ef3b4fab6b7df187c627d39693c03]: Words in s. 86(4)(a) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 100

[^key-c85411593d50c378e8f56dab0db1a990]: Words in Sch. 7C para. 7(3)(c) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 348(3) (with Sch. 2)

[^key-c8556b2e1575a70364012adc1391cc83]: S. 177B repealed (with effect in accordance with s. 70(6)-(8) of the amending Act) by Finance Act 2006 (c. 25), s. 70(4), Sch. 26 Pt. 3(9) (with s. 70(10)-(11))

[^key-c8561e741ed2918b0c06771dd3ef206d]: S. 99A inserted (with effect in accordance with s. 118(5) of the amending Act) by Finance Act 2004 (c. 12), s. 118(3)

[^key-c85802a4cf31a845d7af9d7499dbe334]: Ss. 215, 216 restricted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1995 (c. 4), s. 131(1)(2)(a)

[^key-c8759b2d3d9be76ebc312d015562fcd0]: S. 256(7)(8) 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(5) (with Sch. 2)

[^key-c87e1ac7b428ddba94c90fcddc14b7b4]: S. 179(7A)(7B) inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 3(10)

[^key-c8c019117ce6c49e2ad5aee8afa8ac38]: Words in Sch. 4C para. 13(5)(a) substituted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 145(3) (with Sch. 7 para. 155)

[^key-c8d52de39d4c9fd9f8e8a29500d52c5d]: Words in Sch. 5B para. 16(7)(aa) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(13)(d)(ii) (with Sch. 2)

[^key-c8edb7e5bbb49a5a3bb71d183d501fa9]: S. 236M applied (with modifications) by Inheritance Tax Act 1984 (c. 51), s. 28A(2) (as inserted (with effect in accordance with Sch. 37 para. 11(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 11(1))

[^key-c8f1fd8b4974cb03ccdaa0f43580e94c]: Sch. 10 para. 1 repealed (26.3.2001) by The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 (S.I. 2001/1149), art. 1(2), Sch. 2

[^key-c8f23c9c36bb3326d444a4c51a865727]: S. 17 excluded (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 7(4)

[^key-c8f8cc0477819a0304ee2f80efda4817]: Words in s. 259(1)(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-c90515f66e5c516cbb97846e4aee3408]: Words in s. 225D(1)(a) omitted (29.4.2019) by virtue of The Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Regulations 2019 (S.I. 2019/772), regs. 1(2), 7(2)(a)

[^key-c917f26db2a58d6bd23e70a7823dce0b]: Act construed as one with Finance Act 2006 (c. 25), ss. 124-126 (19.7.2006) by Finance Act 2006 (c. 25), s. 127

[^key-c950a5227992da1be87bc4464d88778e]: S. 89(1A)-(4) substituted for s. 89(2)(3) (with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 110(3) (with Sch. 7 para. 123)

[^key-c95c78a108895a043567c241a1531c87]: Words in Sch. 3 para. 1(2) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2009 (c. 10), Sch. 40 para. 7

[^key-c9715726df2f0cfa77ee85ceffbcc5cf]: Ss. 104-114 modified by The Personal Equity Plan Regulations 1989 (S.I. 1989/469), reg. 27(2) (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-c991879ddb7554e6a87b2d1f20586c4c]: Words in s. 140D(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. 5(a) (with S.I. 2008/1579, reg. 4(1))

[^key-c9c9bb0df0666fee6531dfe7dbdbcb4e]: S. 39(5) 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. 229 (with Sch. 2)

[^key-ca00ae9d865f16ea0a42a31c901af566]: Words in Sch. 4C para. 4(2) 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)(b)

[^key-ca123517a7e61533ae247b13dc9c6801]: Words in s. 140C(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. 4(2)(a) (with S.I. 2008/1579, reg. 4(1))

[^key-ca283f262447dc943c3ec22495e9af82]: S. 275(1)(h) 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(6)

[^key-ca2e5abc1437b21a5c8dd76cc3de3aca]: Words in s. 140J(3) 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. 44(a) (with Sch. 9 paras. 1-9, 22)

[^key-ca3687450a7392c6c751029280986343]: Words in s. 179(4) substituted (with effect in accordance with Sch. 29 para. 4(6) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 4(4) (with Sch. 29 para. 46(5))

[^key-ca3f4db37686684cfad8015ae5f6912f]: Words in s. 140DA(1)(b) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(4)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-ca4c125d0d999dbfed64fb8e99023d00]: Words in s. 192(2) 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. 247(2) (with Sch. 2)

[^key-ca563ae10bf92cd42688b032db50f4c6]: Words in s. 258(2) substituted (with effect in accordance with art. 12(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 12(1)(a)

[^key-ca61ea72b99832eb35247c1201600192]: S. 149AA(6A) substituted (with effect in accordance with s. 13(6)-(8) of the amending Act) by Finance Act 2017 (c. 10), s. 13(3)

[^key-ca66bb33c2a7c17abdddc70d6acd9e28]: S. 179(2AA)(2AB) inserted (with effect in accordance with s. 31(5) of the amending Act) by Finance Act 2011 (c. 11), s. 31(3)

[^key-caa9acfa578b19f19d3608f8f6009e5f]: S. 102 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), 9 (with reg. 1(2))

[^key-cab1bd2981ca9323ee96983a37c14ec4]: Sch. 10 para. 14(57) 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-cac6648388748a7b5529e79af697e7d3]: S. 132 applied (retrospective to 31.12.1995) by Finance Act 1996 (c. 8), s. 203(10)

[^key-caca8b1c207e1b15dc3085dd84841987]: S. 140C(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. 4(5) (with S.I. 2008/1579, reg. 4(1))

[^key-cae86b50ab3d06d33edca267e1e6e200]: S. 136 restricted by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Y (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-caee54d8c8c8d278f40194384ba8e80d]: Words in s. 223(7A) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 74(3)

[^key-cb32f76dc6ba7775a1e677caf3f9ae10]: S. 153A inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 141(2)

[^key-cb450b7cc15ecfecbb6e27df3df1f916]: S. 260(6ZA)-(6ZC) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 31(3)

[^key-cba6ca5abfb9e328ceb4d38ba386fe9b]: S. 122(1A) inserted (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. 4 (with S.I. 2008/1579, reg. 4(1))

[^key-cbba2c4a77b1cfb48dd9193d7c50a534]: S. 214C and cross-heading inserted (with effect in accordance with s. 121(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 21 para. 7

[^key-cbc48759440f774289d8dd131718db34]: Word in s. 30(5) substituted (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 47(a)

[^key-cbcab8f7a6e68154e2177386a2e5cfad]: S. 263A(A1) inserted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 12 para. 9(2)

[^key-cbd2dbb27a321d01bb2b55ffd2141f76]: S. 91(8) 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. 112(4)

[^key-cc258e11ac8b14a1805b0c1728850b4a]: S. 288(3A) extended (1.1.2010) by The Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 3(2)

[^key-cc3ff7650cce19a91be227afd23d8089]: Word in Sch. 7C para. 2(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 220(3)(b)(ii) (with Sch. 7)

[^key-cc41e47302232e0e735b34e3a5fd73df]: S. 138(2)-(5) applied by Finance Act 2002 (c. 23), Sch. 26 para. 30B(8) (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-cc5eb353c9524cca1c58920d4a4d232a]: Sch. 5B paras. 13A-13C and cross-headings inserted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 31 (with Sch. 3)

[^key-cc5f9e2399e52c455b27915d81a699f8]: Words in s. 263E(6) 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. 8 para. 268(4) (with Sch. 9 paras. 1-9, 22)

[^key-cc714e31f86e2d437b0c4671436304a9]: Act applied (with modifications) (with effect in accordance with s. 58(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 18 para. 10

[^key-cc71e0b7f716b14b5c0470fee8a2a2c0]: Words in s. 105B(7)(8) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 123, 146 (with Sch. 8 paras. 147-157)

[^key-cc86e5aa2785ff6865fa91bb7400990e]: Words in Sch. 7A para. 6(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. 5(3)(b)

[^key-cc9c9c4168d08c773e8f04e36612e770]: S. 171 excluded (with effect in accordance with reg. 1(2) of the affecting S.I.) by The Taxation of Insurance Securitisation Companies Regulations 2007 (S.I. 2007/3402), regs. 1(1), 9(2)

[^key-ccc3d489e8a25e3f9a44a97080846b4b]: Words in s. 62(2AA) 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(3)

[^key-cce328107c77d5b09531193eafd7dd9f]: Words in s. 108(1)(c) repealed (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(2)(a), Sch. 2

[^key-cce6fb7c2219fa49303d75fd65c028ee]: Sch. 7ZA inserted (with effect in accordance with Sch. 13 para. 6(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 13 para. 5

[^key-cce71a64f986cf62309dba59d8e750a7]: Words in s. 257(2A) 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. 258(3) (with Sch. 2)

[^key-cd225793d21bd782ed3ca54407089b9e]: S. 281(8)(9) inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by Finance Act 2004 (c. 12), Sch. 21 para. 6(3)

[^key-cd26a6eef0718cb848c4ea92173ce08d]: Words in Sch. 5 para. 1(2)(a) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 90(3)

[^key-cd31f620eb723847e7c937545064569a]: S. 136 applied (24.7.2002) by Finance Act 2002 (c. 23), Sch. 29 para. 84(1)

[^key-cd4dcd1c6f2b5273fa053d530c20eff4]: S. 212 modified (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Insurance Companies (Tax Exempt Business) Regulations 2007 (S.I. 2007/2145), regs. 1(1), 13

[^key-cd55dba1f8f804b98b730c59f4f44497]: Sch. 5AAA para. 49A inserted (10.4.2020) 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), 19

[^key-cd8f464cd2174ea2ee086d7d037c68e8]: Ss. 127-130 applied by Finance Act 1996 (c. 8), s. 93B(3)(a) (as inserted (with effect in accordance with Sch. 11 paras. 7, 8 of the amending Act) by Finance Act 2002 (c. 23), s. 77(1) (with s. 77(2)))

[^key-cd9509803787a9622a9040a5a5d2453c]: Words in s. 86(1)(e) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 33(2)

[^key-cd9c35bc069ea8f359772829e82c030b]: Words in s. 184A(2) repealed (with effect in accordance with s. 32(7) of the amending Act) by Finance Act 2007 (c. 11), s. 32(2), Sch. 27 Pt. 2(4)

[^key-cdf03635d31ed06c1adc9bae7bdcff61]: Sch. 7AC para. 17 modified by The Friendly Societies (Modification of the Corporation Tax Acts) Regulations 1997 (S.I. 1997/473), reg. 50A (as inserted (30.1.2003) by S.I. 2003/23, regs. 1(1), 9)

[^key-ce1894a2637c3d9a34371c81de1a9a0b]: Sch. 5AAA para. 46(2)(e) and word 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), 15(a)

[^key-ce208a2c9cec0498726b45259f53c832]: S. 39(1) modified (22.7.2004) by Finance Act 2004 (c. 12), s. 133(5)(b)

[^key-ce25f855453595f8b5796e76a495d3ff]: Sch. 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. 13

[^key-ce273f28f5eb006b09d9f55a05073ffe]: Word in Sch. 5B para. 19(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(15), Sch. 3 Pt. 1 (with Sch. 2)

[^key-ce2b4b1b18e8276f5f73b5a847e416c4]: S. 39(3A) inserted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 12 para. 7