Taxation of Chargeable Gains Act 1992

[^key-ce558e635b803e5b07323c27c2ca55ac]: Sch. 10 para. 7 repealed (25.7.2003 for specified purposes, 29.12.2003 in so far as not already in force) by Communications Act 2003 (c. 21), s. 411(2), Sch. 19(1) Note 1 (with Sch. 18); S.I. 2003/1900, arts. 1(2), 2(1), Sch. 1 (with art. 3) (as amended by S.I. 2003/3142, art. 1(3)); S.I. 2003/3142, art. 3(2) (with art. 11)

[^key-ce608f701906a085c720a75af6b1d941]: Words in s. 149AA(2) substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 19(4)(a), 38; S.I. 2013/1755, art. 2

[^key-ce62aeeec6cec0227b028cdc6d1e550d]: S. 213(5ZA) 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(3)

[^key-ce631c151d6359b630a353abab70f910]: S. 184H(4)(a) substituted (with effect in accordance with s. 63(3) of the amending Act) by Finance Act 2014 (c. 26), s. 63(2)(c)

[^key-ce6ac0460dd43e08b71c26d09618ac72]: S. 135 restricted by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85X (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-ce9d16c1084125fb223913cd408a0812]: Word in s. 261B(4)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 182

[^key-cec4724b1e50bf1dd3df587ae935e0f0]: Words in s. 169S(5) omitted (18.3.2015) by virtue of Finance Act 2015 (c. 11), s. 43(3)(5)

[^key-cec755c594e8119e9392da1924c42f5b]: Words in s. 169D(5) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 113

[^key-ceedb53a1b8d8fab6f4f582986976c19]: Words in s. 138(1) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by Finance Act 2002 (c. 23), Sch. 9 para. 5(6)

[^key-cef46be1859c2ba67572882ef863191d]: Word in s. 169E(1) inserted (13.8.2009) by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 30(a)

[^key-cef540e8bb794a3eda5ca875c230761f]: Words in s. 210A(8) omitted (with effect in relation to accounting periods beginning on or after 1.4.2020) by virtue of Finance Act 2020 (c. 14), Sch. 4 paras. 12(5)(b), 42 (with Sch. 4 paras. 43-46)

[^key-cf0a5c6cf85cdabfff25c1328b8de450]: Sch. 4C para. 6(3) 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. 9

[^key-cf36c4544c757aaa0c64bc211f53496a]: Words in s. 151J(1)(a) substituted (24.5.2022) by The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022 (S.I. 2022/572), arts. 1(2), 6(2) (with art. 1(3))

[^key-cf3742e8f5dc2223e15972ffa01150da]: S. 108(1)(aa) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 59 (with Sch. 15)

[^key-cf37623b551ba3d892b0b7507d4f3a92]: S. 86(1)(e) modified (31.7.1998) by Finance Act 1998 (c. 36), s. 132(5)

[^key-cf3960a37886c11eac41b6b156530cf9]: S. 171(1) excluded (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 2(3)

[^key-cf5344dc872175f938e177b885bba573]: Words in s. 47A(3) 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(5)

[^key-cf58eeaad40abe2e5bd21844f8c2c0d8]: Words in s. 109 heading substituted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 90(3)

[^key-cf7ec32bd86eb0f5f0d95994990aef4a]: S. 226(5) repealed (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 61, Sch. 41 Pt. V(10)

[^key-cf816140348691076856d7428df84ff1]: S. 171 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 118(6)(c) (with s. 147, Sch. 17)

[^key-cf97cc9610579647a70ac41a8f5dd58f]: Words in Sch. 5B para. 9(2) substituted (with effect in accordance with Sch. 8 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 4(3)

[^key-cfaf111271de77d70d94739a73f94586]: S. 223(8)(ab) inserted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 2014 (c. 26), s. 58(2)(c)

[^key-cfafcb1962aaa9f7b9f086bf460963fc]: S. 127 applied (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 80(1)

[^key-cfb4eb658a2d382669d1003d7183598e]: S. 213(8HA) 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(8)

[^key-cfc0a5cf25cbf4aaca975f4d4d049828]: Words in s. 287(4) omitted (for the tax year 2023-24 and subsequent tax years) by virtue of Finance Act 2023 (c. 1), s. 8(8)(a)(9)

[^key-cfcb3755143f5add3e12e130c178347b]: Sch. 8 para. 5(5)(a) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 388(2)(d), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-cfcceb24ee801864552ae7b9a355a470]: S. 187 repealed (with effect in accordance with Sch. 8 para. 9(5) of the amending Act) by Finance Act 2019 (c. 1), Sch. 8 para. 9(1)

[^key-cff0ebc7e9e5e375b4928724b740517b]: S. 236T 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-cff185289988f339d82da44f2f80bb85]: Sch. 10 para. 14(19) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-cffd7ee1b58e7fd0ce9721b1fee5c5f2]: Words in s. 156(4) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 439 (with Sch. 2)

[^key-d02fb661506d53a3b077cbc909d8fafa]: Words in Sch. 2 para. 17(3)(b) omitted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 64(4)(b)

[^key-d0428df0a7828f9a3a01a28083210a84]: Word in s. 225(1) inserted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 6(3)(a)

[^key-d070df742694a5b288f4493209b27b35]: S. 238A 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. 216 (with Sch. 7)

[^key-d0a2e9812f6ade3e45855813efb9b9b3]: Words in s. 213(3) inserted (with effect in accordance with s. 137(6) of the amending Act) by Finance Act 1998 (c. 36), s. 137(3)(a)

[^key-d0c7a8a12a0278cdf9f2f106bb7cf3c6]: Act applied (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(1) (with reg. 1(2))

[^key-d0dc1aa1197803062a983728ad065622]: S. 257(2B)(a)-(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. 258(4) (with Sch. 2)

[^key-d0f20662c7eb3a602adef5de9f865c77]: Words in s. 161(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. 54(2)

[^key-d10855e704644c10d400e684f6e7c951]: S. 140C(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(b) (with reg. 6(2))

[^key-d121465409679f40342ae8ac4f549dfe]: Words in s. 219(2) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(3)(a); S.I. 2010/862, art. 2 (with Sch.)

[^key-d183cd7b930cf259f58f85cac247a019]: Words in s. 161(3) substituted (with effect in accordance with s. 26(4) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 26(2)(a)

[^key-d197ae02016362d2947df72fc6075bf3]: Word in s. 151N(2)(h) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(13)(b)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-d1a12cd45edb7a873b965698b921af35]: Act applied (with modifications) (28.4.1997) by The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154), regs. 3-8 (with regs. 20-23) (as amended (8.8.1997) by S.I. 1997/1715, regs. 1, 3-5; (1.10.2002) S.I. 2002/1973, regs. 1(2), 2)

[^key-d1aa2b07b0188452d7236dbffe82f5a4]: Words in s. 260(6ZC) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 76(4)

[^key-d1ba10c12c2e01077df38a1b0b54980f]: S. 117(6D) 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. 200 (with Sch. 9 paras. 1-9, 22)

[^key-d1d23d39d5a250d477943d8f79f62c7f]: S. 143(4) repealed (with effect in accordance with s. 95(2) of the amending Act) by Finance Act 1994 (c. 9), s. 95(1), Sch. 26 Pt. V(9)

[^key-d1f90752707566df5a50ad250eeda00c]: S. 286(3)(d)(e) inserted (with effect in accordance with Sch. 12 para. 45 of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 43(b)

[^key-d1fbfcd8e9a48f4845a8453c1b09f247]: Words in Sch. 7D Pt. 2 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 126, 146 (with Sch. 8 paras. 147-157)

[^key-d1fdf484aff9b2900e4b6e91695cbdff]: S. 263G(1)(d) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 8(a), 52

[^key-d221057aa86217906eb5753d3c2e2e9a]: Words in s. 192(4) repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. II(12)

[^key-d22ce7724585a672e2801689482d619d]: S. 261ZA(6)(7) substituted for s. 261ZA(6) (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 77(6)

[^key-d2361cee248d4ea86e45bc7800cf1036]: Words in Sch. 7A para. 1(6)(a) inserted (with effect in accordance with s. 65(6) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 65(4)

[^key-d245461398d44cb74a29fe396184e1af]: S. 151A 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), 6(1), 13(4)

[^key-d24a1d6cd8e5b4f5c9e5c64b30196bbc]: Act applied (S.) (1.4.2015) by Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11), ss. 62, 70(2) (with s. 69); S.S.I. 2015/108, art. 2

[^key-d25228af38a53143a2c4de59f9837e98]: S. 41(8) modified (15.1.2001) by Transport Act 2000 (c. 38), s. 275(1), Sch. 26 para. 10(1) (with Sch. 26 para. 10(2)); S.I. 2000/3376, art. 2

[^key-d27531600ce5d03339e03198c0274758]: Sch. 5 para. 9(10A)-(10D) inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 132(4)

[^key-d2791e25a1476282c070c3c23ae35c5c]: Sch. 7A para. 8(1) applied by 1988 c. 1, Sch. 28A para. 13 (as inserted (with effect in accordance with Sch. 26 para. 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 26 para. 3)

[^key-d28501515b090c50139768b86cc8b8a5]: Words in s. 213(1A) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 86(2)

[^key-d2af9df92f6d53e27aca04a035d7326a]: Sch. 10 para. 22(4) 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-d2b6d8cbf88539f870ca06f7d2931633]: S. 165 modified by S.I. 2006/964, reg. 85Z3 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 21)

[^key-d2c9a0a6f7cecfd0faa728d0a5254068]: S. 170 applied (24.7.2002) by Finance Act 2002 (c. 23), Sch. 26 para. 28(6)

[^key-d2cc96ed0d5390232815d0df4cce95b1]: S. 258(1) repealed (with effect in accordance with Sch. 27 Pt. IV of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. IV

[^key-d2d54dcb078ecd8125dcf862e5385bea]: Word in Sch. 5AAA para. 46(2) omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of 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-d2e60b2dc30d05c1ea97bbbf3b316072]: Words in s. 210C(2) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017 (S.I. 2017/1204), regs. 1(1), 7(b)(ii)

[^key-d3286ab414e3b9ae0e634cbebb282197]: Words in s. 139(1A) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 49(2)(b)

[^key-d34eadb56950761146661d2c82ac3e04]: S. 260 modified by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z3 (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-d3508bb9284597da2ead7ec733ae58da]: Words in s. 116(16) 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. 366(4) (with Sch. 2 Pts. 1, 2)

[^key-d355d2e4b52dd04cef36f6433e1decf0]: S. 30 excluded (15.1.2001) by Transport Act 2000 (c. 38), s. 275(1), Sch. 26 para. 36; S.I. 2000/3376, art. 2

[^key-d3b90d5e9bbe8c1a24cacfcdf4b5ac5a]: S. 179A repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 5(a)

[^key-d3cf525108c50c202bdf8723c8304c79]: Ss. 171A-171C 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-d3d31fd1516cadb2502dbafd1cd25a13]: S. 162(4) modified (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), 46(2)

[^key-d3da8d72224729689cd232258b88c9fd]: S. 169LA(1)-(1ZB) substituted for s. 169LA(1) (with effect in accordance with Sch. 16 para. 4(4) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 2(3)(a)

[^key-d40aed8396e8527e468d5ba69fd861f6]: S. 62(4A)(4B) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 27(3)

[^key-d42cb87d52ac191a8f14b80e75388082]: S. 116 excluded (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1), Sch. 7 para. 7(1)(b) (with Sch. 7 para. 9(1))

[^key-d43032c1e623e9480dd6cce4a9de4eb5]: Act modified by Income and Corporation Taxes Act 1988 (c. 1), s. 763(6A) (as inserted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 15(2) (with Sch. 26 para. 17))

[^key-d43c616d250a76862095e12f761e8c42]: Words in s. 140F(2)(c) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(6)(c)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-d47973f8ca422236c3f5b39658b155a4]: Words in s. 203(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 29; S.I. 2009/403, art. 2(2) (with art. 10)

[^key-d47f72925d6fb2e061fefc4f0d7c1123]: Words in s. 251(6)(b) substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by Finance Act 2002 (c. 23), Sch. 9 para. 5(12)(c)

[^key-d49f73f413ed9c7e6c0ae6facea03483]: Act modified (21.12.2007) by Consumers, Estate Agents and Redress Act 2007 (c. 17), s. 66(2), Sch. 4 para. 9 (with s. 6(9)); S.I. 2007/3546, art. 3, Sch.

[^key-d4ae496ab0f5862288a64b6e51286d28]: Sch. 10 para. 14(32) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d4bb961a788ccae0faede89e0cefdff6]: Words in s. 279D(6)(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. 85(2)

[^key-d4c9fa5b2c11e8f4e1763ea0fc96eee5]: Words in s. 222A(6)(a) substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 26(2)(a)

[^key-d4ca5477e7f19836be903504ce0ed1a2]: Words in Sch. 5AAA para. 12(7) 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), 7

[^key-d4da516005cabd70660ed4585d919d4b]: Words in Sch. 5B para. 14(5)(a) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 18(2)(a) (with art. 4)

[^key-d4dff946ca0cc967da8eece40731e02f]: Words in Sch. 5B para. 13(7)(b)(i) 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. 450(a) (with Sch. 2)

[^key-d4f174813e8386ae67593a2c78569f53]: Words in s. 219(1)(d) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(2)(a); S.I. 2010/862, art. 2 (with Sch.)

[^key-d50d9167634555f566b20253b0f5e4f7]: S. 213A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 87

[^key-d527ae5c5ed9958a55a2b8f83196c1a6]: S. 144ZA(5) substituted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 5 para. 1(5)

[^key-d534e16f099b776998db673ed25f645f]: Word in Sch. 5AAA para. 6(8) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020 (S.I. 2020/315), regs. 1(1), 5

[^key-d55ba9ee96fb9c7d6926575d7587693b]: Sch. 4ZZA 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. 18

[^key-d5674cfa191dae64e41a647dc0cf7414]: S. 210A inserted (with effect in accordance with Sch. 33 para. 14(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 33 para. 14(1)

[^key-d5a70f6fa9ddc91985ea12c8b0772a4b]: Sch. 5AAA para. 1(2B) 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), 3 (with reg. 10)

[^key-d5d48326ecd448fcdeeb4fb9ae021189]: Words in Sch. 5AAA para. 1(7) 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), 3(g)(i)

[^key-d5e27951cd5cc84901ec479e6dbbd393]: Words in s. 263ZA(1)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 333(3) (with Sch. 2)

[^key-d5f2ba1c32fdb5828eb58e7a1b0011ff]: Words in s. 140F(4) substituted (with effect in accordance with art. 1(3) of the amending S.I.) by The Tax Law Rewrite Acts (Amendment) Order 2013 (S.I. 2013/463), arts. 1(2), 6

[^key-d5f8c24556715384465684d3e8c48aa6]: Sch. 5 para. 2(7) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), s. 131(2)

[^key-d602770ec315039fec001ee9cd781a77]: Words in s. 169F(2)(a) 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)(b)

[^key-d61716a6e04d76268a42501036fa8aad]: S. 1L omitted (for the tax year 2023-24 and subsequent tax years) by virtue of Finance Act 2023 (c. 1), s. 8(6)(9)

[^key-d62f14798f6f1948ed4650d36b16058f]: S. 65(1) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 114(1)

[^key-d62f42b347d80e3a70f0d043afb3c59a]: Words in s. 210(5)(a) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 116(2)(b)

[^key-d6486d74180dabdf99cc23839e851c3c]: Words in s. 171C(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 77(2)

[^key-d666b17d0b80246e29477893218ae2c0]: Words in s. 190(13) 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. 246(a) (with Sch. 2)

[^key-d6680d3e5dcb3307e280da80cefd10c4]: S. 225E inserted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 2014 (c. 26), s. 58(2)(c)

[^key-d66b3e0759afc59d6b16b2f027e05d12]: S. 138(2)-(5) applied by Finance Act 1996 (c. 8), Sch. 9 para. 12F(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. 16 (with S.I. 2008/1579, reg. 4(1)))

[^key-d69aa8857443324ae3efb56c5dbec443]: Words in s. 117(11)(b) substituted (1.1.2007) by The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 (S.I. 2006/3291), regs. 1, 2(1)(a)

[^key-d6a9acec6340a502225b519594620456]: Words in Sch. 3 para. 2(1) 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-d6bdc3f4fe56dd884c59a4ec5156ddf7]: Ss. 150A(3)(a)-(c) substituted for s. 150A(3)(a)(aa)(b) (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 311(3) (with Sch. 2)

[^key-d6da08db6aa32de3a19f685f51352c38]: Ss. 184A-184F and cross-heading inserted (with effect in accordance with s. 70(6)-(8) of the amending Act) by Finance Act 2006 (c. 25), s. 70(2) (with s. 70(10)-(11))

[^key-d70ea01d770ffb20faf5a7c26c89a921]: S. 144ZA(4A) inserted (with effect in accordance with Sch. 5 para. 6(1) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 5 para. 1(4)

[^key-d7287cba71aeae2472ebd3f2609ee3fe]: Words in Sch. 5 para. 2(1) inserted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 2(1)

[^key-d72a73c4e202247be119d71290e56f03]: Words in s. 167A(3)(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. 56(3)(d)

[^key-d72e5286e2356534ae642de09e81c5cc]: Word in s. 281(3)(c) substituted (with effect in accordance with Sch. 38 para. 10(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 38 para. 10(2)(e)

[^key-d735672544801d405340199523ad5499]: Sch. 7A para. 7(1A)-(1C) inserted (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 6(3)

[^key-d74365c9ca39d55f815b87c3f7226e2b]: S. 225A(5)(c) and preceding word inserted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 7(2)(c)

[^key-d75dcad2e160024c49cecc52f636f6ba]: Sch. 5B para. 16(7)(ba) inserted (with effect in accordance with Sch. 7 para. 34 of the amending Act) by Finance Act 2012 (c. 14), Sch. 7 para. 31(b)

[^key-d774c2071919a34820f457acca435c70]: Words in s. 140(6)(b) substituted (with effect in accordance with Sch. 29 para. 23(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 23(1) (with Sch. 29 para. 46(5))

[^key-d77adea915de9354e482c2e43935ac03]: Ss. 253, 254 modified (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 9(2)(3) (with Sch. 4 para. 9(3)(5), 14); S.I. 1994/2189, art. 2, Sch.

[^key-d793bfa0d55ce82afe2a11e7d7aeb400]: S. 139(3) repealed (with effect in accordance with s. 251(1)(a)(5) of the amending Act) by Finance Act 1994 (c. 9), s. 251(5), Sch. 26 Pt. VIII(1)

[^key-d7a1ddaceefe4c583d58a897baaffe28]: Words in Pt. 5 Ch. 1 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 1(2)

[^key-d7af9b1a64819a4656e277df40994b1b]: Words in s. 251(8)(b) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 381(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-d7b84fb4bcbfa41c990963263d99eeea]: Words in s. 59(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. 28

[^key-d7bbd29d595da013dd3a96c6058e1195]: Words in Sch. 5 para. 8(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. 266(4)(a)(i) (with Sch. 2)

[^key-d7bcf3030e7837b885589c74b7a71e4d]: Words in s. 170(9)(b) repealed (with effect in accordance with Sch. 29 para. 1(2), Sch. 40 Pt. II(12) Note 4 of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 1(1)(b), Sch. 40 Pt. II(12) (with Sch. 29 para. 46(5))

[^key-d7d9c1e94ce232e783c0bce2451ae15e]: Words in Sch. 5B para. 6(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(5)(b) (with Sch. 2)

[^key-d7dc2e22ae7d1a0347734048d9d68723]: S. 87(2A) inserted (with effect in accordance with Sch. 10 para. 1(13) of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 1(4)(a)

[^key-d7e3aeec49a4ea040bb8675e4017004a]: Word in s. 105A(1)(b)(ii) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 122(3), 146 (with Sch. 8 paras. 147-157)

[^key-d7e729b50f6d56c9e53e75100231bfd3]: S. 210A(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 80(2)

[^key-d7f9e507cf3d7a2871f723052a62aa40]: Words in s. 151B(8)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 315(4) (with Sch. 2)

[^key-d80251065618f2903758426ebe268911]: S. 171 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Taxation of Securitisation Companies Regulations 2006 (S.I. 2006/3296), regs. 1(1), 18(1)

[^key-d813549a10778f9d23194b32f9d0864e]: S. 179(2A)(a)(aa) substituted for s. 179(2A)(a) (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 3(5)

[^key-d81b5ff9811801b63a35eb4cddaf58c5]: S. 288(3A)(e) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 264(3)(b), Sch. 3 Pt. 1 (with Sch. 2)

[^key-d81f80ef877a48161ae2af60dfde99ca]: S. 256(6) omitted (with effect in accordance with S.I. 2012/736, art. 9) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 13(3), 34(2); S.I. 2012/736, art. 9

[^key-d836a7dffd04070203a5ef3221aeae22]: S. 58(3)-(5) omitted (with effect in accordance with s. 13(6)-(8) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 13(2)(b)

[^key-d840d09ce76a60c94b0cbcb47128a749]: S. 127 modified (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 93(7)

[^key-d85367c557bb76b69740b29049df0cdd]: Words in s. 88(1)(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. 93(b)

[^key-d8541621120403c6eed1e06886b8453b]: S. 179(2A)(c)(d) substituted (with effect in accordance with s. 31(5) of the amending Act) by Finance Act 2011 (c. 11), s. 31(2)(b)

[^key-d854a512d61deb9a77f92a1de548ea8a]: Sch. 5B para. 13(1)(b) excluded (20.5.2020) by Finance Act 2020 (c. 14), s. 110(1)(4)

[^key-d8663d25d8a5406ccd02640ee9fabf4c]: Word in s. 263F(1)(c) inserted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 29 paras. 7(a)(i), 52

[^key-d8676cbbf4b1c3f8af860d0a9b37c880]: Sch. 7 para. 8 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-d884705020cf5539e855a11078cce62c]: Words in s. 169D(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 322 (with Sch. 2)

[^key-d887e85ed58d005d4f471f0c6a8f51c0]: S. 119A(3)(ca) substituted for word following s. 119A(3)(c) (with effect in accordance with s. 22(4) of the amending Act) by Finance Act 2005 (c. 7), s. 22(2)(b)

[^key-d897616b1b78198e321f6f0b54861c5e]: Sch. 7AC para. 11 modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 17(6)

[^key-d8ba6781b123a533e35a514ea283fabd]: Sch. 5AAA para. 12(3A) inserted (with effect in accordance with reg. 1(4) 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), 9(b)

[^key-d8c806994dd172bd438627def8db088d]: S. 96(10)(aa) inserted (with effect in accordance with art. 6 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2017 (S.I. 2017/495), arts. 1, 4

[^key-d8caf87165bd547e5f5ffdff1a9948d2]: S. 104(4) substituted (with effect in accordance with s. 123(6) of the amending Act) by Finance Act 1998 (c. 36), s. 123(4)

[^key-d8d8c651c0db9eb101e5cae471504d47]: Words in s. 281(3)(c) repealed (with effect in accordance with Sch. 42 Pt. 2(14) Note 2 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(14)

[^key-d8e39559790f971c60ea859f4cfd7bbd]: Sch. 5AAA para. 33(1)(2) substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020 (S.I. 2020/315), regs. 1(1), 13(a)

[^key-d8eb37e2141892db776f9470cc47eba4]: Word in s. 60(2) 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(2)

[^key-d8fc574574bef5fbeeb1549d9da82dc7]: S. 179 applied (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 8(5)

[^key-d909ae6f3c684429770ca5ae79d3fba6]: S. 170(2)-(11) applied (with modifications) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 554Z(5) (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 2 para. 1)

[^key-d909d97b9c6affea3aab2f5f1e6a5ccc]: Words in Sch. 7AD para. 1 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 89

[^key-d9150fbe4606abcffdd1920ae5f93959]: S. 187A 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. 66

[^key-d93fd8528eb4739061dd226b63f6af5e]: Words in Sch. 5A para. 4(1)(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. 109(4)(a)(ii) (with Sch. 46 para. 109(6))

[^key-d94d21c2632515c7196175a255e36eae]: Word in Sch. 7AC para. 7 substituted (with effect in accordance with s. 27(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 27(3)

[^key-d95f9ebec60979a6ca49aa61f3616726]: Words in s. 110(1)(b) substituted (with effect in accordance with s. 72(3) of the amending Act) by Finance Act 2006 (c. 25), s. 72(2)(d)

[^key-d96ce1eea38d66583fac10cb8597b4d5]: Words in s. 190(13) 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. 246(b) (with Sch. 2)

[^key-d97362b4c2e8262302d4ef4e25414552]: Words in s. 210B heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 81(5)

[^key-d9744e8b18eae7d7f55f4a8ca2c62d62]: Words in Sch. 5A para. 4(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(4)(a)(i) (with Sch. 46 para. 109(6))

[^key-d97849d4d94af88257fa857cefdadbdd]: Words in Sch. 5B para. 14(3)(c) inserted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 32(2)(a) (with Sch. 3)

[^key-d98fcb428c3f3cd3c20eb6d2590d5102]: S. 287(3) excluded (21.7.2009) by Finance Act 2009 (c. 10), Sch. 22 para. 14(2)

[^key-d9ae4adbadf1ed728520547a5abdc009]: Sch. 4C para. 8AA and cross-heading inserted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 139 (with Sch. 7 para. 155)

[^key-d9ae91b0f8573d0b164eb9ef0b9c5ef5]: Words in Sch. 5B para. 2(3)(b) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 22(a)

[^key-d9e3637c73332d003ec3083419e5609b]: S. 2A applied (with modifications) (with effect in accordance with Sch. 4 para. 43(1) of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 para. 44(2)(3)

[^key-da0f5254239fccc0f188477087b3064b]: S. 1L excluded (6.4.2021 for the tax years 2021-22, 2022-23, 2023-24, 2024-25 and 2025-26) by Finance Act 2021 (c. 26), s. 40

[^key-da194ad83037af922324de5e345eaee3]: Sch. 7AC para. 34(2) inserted (with retrospective effect in accordance with art. 1(2) of the amending S.I.) by The Corporation Tax Act 2009 (Amendment) Order 2010 (S.I. 2010/614), art. 2

[^key-da2d71b200be2747d98d70677fb7d953]: S. 238(4) repealed (with effect in accordance with s. 112(2)(3) of the amending Act) by Finance Act 1996 (c. 8), s. 112(2), Sch. 41 Pt. V(5)

[^key-da5588ecb70038994c30e83426da47bb]: S. 225D(1)(aa) inserted (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(2)(b)

[^key-da611ec651221538503606c308794eaa]: S. 23(4) modified (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 3(1)-(3) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-da6373f53cd2a48dadc69f2b31893233]: Pt. 5 Ch. 5 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 2

[^key-da90014a5f8c67743be81acd880a6593]: S. 187B substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 67

[^key-da90684acd4461fca0524b68be854198]: Words in Sch. 7AC para. 1(2) 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)(a)

[^key-da97109a38a1175ee21fe07b2aaceac5]: Words in Sch. 5B para. 13(5) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(10) (with Sch. 2)

[^key-daab3b42dbcd8b82d059d93aaaeb3915]: Words in s. 169J(4) 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(3)(a)

[^key-dab539336e023bee6092b86bfadfd060]: Words in Sch. 5AAA para. 47(1) 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), 17(b)

[^key-dadc3d61b4303486322a7b97d01687b9]: Words in s. 105A(4) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 306(2)(a) (with Sch. 2)

[^key-dae33be935f17c8e2a45e6965ac7de46]: Words in s. 288(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. 219(2) (with Sch. 7)

[^key-db08608607b5c5c34c9118f5dae74ebe]: S. 275B(3) 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. 383 (with Sch. 2 Pts. 1, 2)

[^key-db4a38f2be9fd387d41eff463e97d986]: Words in s. 150A(4)(a) substituted (with effect in accordance with Sch. 13 para. 24(8)(a) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 24(2)

[^key-db56832cba3c19a4f3b051b8bc034ac4]: Words in s. 105A(4)(b)(ii) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 306(2)(d) (with Sch. 2)

[^key-db5bc05e20f4708735cbbdbe26523b31]: S. 140F(2)(e) 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(d) (with reg. 6(2))