Taxation of Chargeable Gains Act 1992

[^key-db5dba6640993c156a369f28aba20cb7]: S. 120(1)-(1B) substituted for s. 120(1) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 210(2) (with Sch. 7)

[^key-db83615a0fe3dcc83be4a08b0ed08466]: Words in Sch. 5BB para. 1(5A) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 55(1)(b)

[^key-db8419f858f209f48f361f9f9a61ab9a]: Words in Sch. 8 para. 5(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(2)(b) (with Sch. 2 Pts. 1, 2)

[^key-db9350ab2ecbb3ee2083749d616a8eaa]: Words in s. 216(2)(b) repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. II(12)

[^key-db946ae18e892713a7a8413b40f5d9bb]: Words in s. 279B(8)(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. 83(4)

[^key-db99610de5f0182bc7235052bce81f22]: S. 55(7)-(11) inserted (with effect in accordance with s. 93(11) of the amending Act) by Finance Act 1994 (c. 9), s. 93(4) (with Sch. 12)

[^key-dbb1643a6ea35ad98f54fd7efe370bd6]: S. 151N(2)(k) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(13)(b)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-dbc4311ddc1421b30ad05183774db0ad]: Words in s. 87N(2)(d)(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. 39

[^key-dbcfab9c13a0303b64bbde125e43de06]: Words in Sch. 4C para. 12(1)(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. 123(3)(b)

[^key-dbd707be01cbb35febdc4fc07e29704a]: S. 35(2A) inserted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 58(3)

[^key-dbe58a6d5792854b16ce4d41d50f7114]: Words in Sch. 5B para. 2(4) repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 6(2), Sch. 42 Pt. 2(13)

[^key-dc09c47901d20907d7714514760a0b61]: Word in Sch. 4B para. 3(1) 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. 8(3)(a)

[^key-dc0aa99474e15cf4886572adc4f2404a]: S. 258(1A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 14 para. 34

[^key-dc0aaa2dbade19fa4572aecd6c566350]: S. 229(1)(3) excluded (with effect in relation to a disposal of shares, or an interest in shares, made on or after 6.4.2001) by Finance Act 2000 (c. 17), s. 54

[^key-dc25df73fd1ccc946f680cdedd6366a2]: Words in s. 199(6) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 70(3)

[^key-dc2d5268ca94b7b8b430d501b0664201]: S. 37(1A)-(1C) 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. 44

[^key-dc38ead3c6e8c80afac3ad1a172d1f91]: 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)(c)

[^key-dc5ceeb3e3ac9a29446feee908527098]: Words in s. 150A(10) substituted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 20(4)

[^key-dc717a520bbaf59b6474144edd513a8f]: Words in Sch. 5B para. 19(1) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(14)(c) (with Sch. 2)

[^key-dc88bc011c3dbd19bd44066552633bb1]: Words in s. 165(2)(b)(i) substituted (with effect in accordance with s. 90(5) of the amending Act) by Finance Act 2000 (c. 17), s. 90(3)

[^key-dcc966618809f8af4fb8a0a3e2e30373]: S. 260(2)(b)(ii) 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-dccfeacff0ca82936b5aa29f3057091a]: S. 116(10) excluded (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 81(2)

[^key-dcd8673f881197584f2ae03ad4640008]: Words in s. 173(3)(b) substituted (with effect in accordance with s. 153(4) of the amending Act) by Finance Act 2003 (c. 14), s. 153(1)(b)

[^key-dd4cf5e0fafb93f8823aba3ccfc3a778]: Word in s. 35(2) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 58(2)(a)

[^key-dd71f7c08f42698927cb994c96ac0de2]: Words in Sch. 4 para. 2(5) omitted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 74(3)(b)

[^key-dd7432083ee709cccc5bd862aaecaa49]: S. 99B inserted (with effect in accordance with s. 21(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 21(1)

[^key-dda96e64994348384751f8d0e794fa60]: Words in s. 140I(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(b) (with Sch. 9 paras. 1-9, 22)

[^key-de1e628036849cb1a858cf1e19303904]: Words in Sch. 5B para. 1A(1) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 7(3)

[^key-de26f86c17c672ef6058edd6be3ed10a]: Word in s. 151B(1) substituted (with effect in accordance with s. 124(7) of the amending Act) by Finance Act 1998 (c. 36), s. 124(6)

[^key-de45d16ee2db436372c91cf1589c9e6e]: Words in Sch. 7A para. 7(3)(c) substituted (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 6(5)(c)

[^key-de466421e92443eae4ee542dddd7cbb2]: Words in Sch. 5AAA para. 6(9) inserted (24.3.2021) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021 (S.I. 2021/213), regs. 1(1), 4(3)

[^key-de6036034dcbf872ce293e4169f9773a]: Words in s. 288(1) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 342(2)(d) (with Sch. 2)

[^key-de67c6cc215cab67f1c8aafdbad9c10d]: Words in s. 225B(2)(b)(i) inserted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 53(c); S.I. 2022/283, reg. 2

[^key-de72caf99f0adffeb9be02f5683a81a9]: Words in s. 179(7) substituted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 3(9)

[^key-de79a44d31589a13eda84347a914640d]: S. 169K(6) omitted (with effect in accordance with s. 84(13) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 84(10)

[^key-de851d87baad1d062f53fc69ab0cd4b4]: Sch. 5AAA para. 9(4) 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), 8

[^key-de9a64be1da50ffca73cbdba63bcb10e]: Words in Sch. 5AAA para. 7(5)(a) 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), 6(a)

[^key-de9ea958403d09d9f4d648c3ce616d92]: Words in s. 219(1) substituted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), s. 325(1), Sch. 9 para. 18(2)(d); S.I. 2010/862, art. 2 (with Sch.)

[^key-deaa7729756687864a872739bb99dc1c]: Words in s. 85(11) substituted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 107

[^key-df23025d0f35232eccc277345f8d7a47]: Words in s. 175(1) repealed (with effect in accordance with Sch. 29 Pt. VIII(4) of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. VIII(4)

[^key-df495e7d8c85f7d577ca56cd3510e2b6]: Words in s. 169I(6) substituted (with effect in accordance with Sch. 16 para. 4(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 1(2)(a)

[^key-df4a584c2af7d403a4fff10edeb7ad5f]: Words in s. 138(5) 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. 179(b)

[^key-df79fc617d062e2925058335991be118]: Words in s. 140I(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-df89557c5bba6a1f78511ecf67b918f3]: Words in s. 59(3) 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. 365(3)(a) (with Sch. 2 Pts. 1, 2)

[^key-df90cd957fc4f2864ce72396b8623f49]: S. 223(8) inserted (with effect in accordance with Sch. 22 paras. 7(3)(4), 8 of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 2(3)

[^key-dfa24ac12f0a6dcd49601bcb23bcb3df]: Words in s. 261(1) substituted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 32

[^key-dfacaafdf199100a80101d6a9e363404]: S. 100A 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. 46

[^key-dfb349168c5ecdfab9fc8fc9e26c245e]: S. 30 applied (with modifications) (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 71(3)

[^key-dfb9963a2e52ef4c52a283fba4b858f6]: Words in s. 61(3)(a) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 11 para. 30(2)(a); S.I. 2009/1604, art. 2(d)

[^key-dfc3002fb68ca6fc5bfe2976f45e719b]: Words in s. 140G(2)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(7)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-dfeb14f650fc3da6a0127259fd1ead33]: S. 108(1)(b) 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-e01ce3e9be4c073f1455ca1113055f9a]: Words in Sch. 5AAA para. 1(2)(d) substituted (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(c)(iv)

[^key-e022a4fc97529bd5149a58dc34a88cad]: Pt. 3 Ch. 5 inserted (with effect in accordance with s. 43(2)-(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 43(1)

[^key-e027a96c038bb0654fab692a08e414a3]: Words in s. 169O(6) substituted (with effect in accordance with Sch. 16 para. 4(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 1(5)

[^key-e0693fe2f1a0f26491be1224c1438b76]: S. 213(5) modified (with effect in accordance with reg. 1 of the amending S.I.) by The Friendly Societies (Taxation of Transfers of Business) Regulations 1995 (S.I. 1995/171), regs. 1, 4(1)(2)(e)

[^key-e08efa395b8032427391fc686fe39626]: S. 261F and cross-heading inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 330 (with Sch. 2)

[^key-e08fb9b5ec27bbf23a2f0f07e5bda40d]: Words in Sch. 8 para. 5(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. 388(2)(c) (with Sch. 2 Pts. 1, 2)

[^key-e098c81ec4c2001c61aa8d3c9c4ba172]: S. 16(4) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 61

[^key-e0aa11378e1e5c03677cda3066819b01]: Words in s. 106A(10) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/1211), regs. 1(1), 44(4)

[^key-e0c64c75d6551248230e0f994d37ad34]: S. 171(3A) omitted (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. 9(b), 12

[^key-e0c6c036b4045d60180030f9a1822a40]: S. 236M applied (with modifications) by Inheritance Tax Act 1984 (c. 51), s. 86(3A)(b) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 15(3)(4))

[^key-e0d35904ea17c5ee6599d60b834ca36f]: S. 165(3)(ba) inserted (with effect in accordance with Sch. 21 para. 10(5) of the amending Act) by Finance Act 2004 (c. 12), Sch. 21 para. 3(3)

[^key-e124cf3266fbf45c23252746d09a7569]: S. 152 restricted (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 7(2)(a) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-e12ae8862f1f1ddc5e3c25af14971e13]: S. 213(3B) repealed (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by Finance Act 2003 (c. 14), Sch. 33 para. 16(3), Sch. 43 Pt. 3(12)

[^key-e13bfc562530c9397bec1358f8a56b59]: Words in s. 155 inserted (with effect in accordance with s. 61(4) of the amending Act) by Finance Act 2014 (c. 26), s. 61(2)

[^key-e140fda3b0e9c5a3b1b0c33ce62d19eb]: Act applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 102, Sch. 13 paras. 13(6), 15(1)

[^key-e15354f3e88fb8bb4b043480a69dc100]: Words in s. 150B(6) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 312(3) (with Sch. 2)

[^key-e15a15c31fffdd95888496ed4be395a5]: Words in s. 167(2)(b) inserted (with effect in accordance with s. 41(2) of the amending Act) by Finance Act 2021 (c. 26), s. 41(1)

[^key-e15e6e37d0c995662401f76c4aa38787]: Words in Sch. 7AC para. 6(1)(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 88(2)

[^key-e16035ac98e0c4fbbe1bcba5f6302a60]: Sch. 4C paras. 7A, 7B and cross-headings inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 29 para. 3 (with s. 163(4)-(6))

[^key-e1911f910e3dc1230e67190b50e5d09a]: S. 122 excluded by Finance Act 1996 (c. 8), Sch. 9 para. 12B(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. 8 (with S.I. 2008/1579, reg. 4(1)))

[^key-e1b9b7d5f607fec776743ca3386d8771]: S. 288(5A)(5B) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 3

[^key-e1f7245fe4a9b3d9fd9331bacb28db2c]: Words in s. 156ZB(1) substituted (with effect in accordance with s. 62(3) of the amending Act) by Finance Act 2014 (c. 26), s. 62(1)

[^key-e21a7e1bd4e7a25da30f2903deb396d0]: Words in s. 169K(3B) substituted (with effect in accordance with s. 84(13) of the amending Act) by Finance Act 2016 (c. 24), s. 84(6)

[^key-e237df61793d51bf2a3bd5b7cbd0ab45]: Act construed as one with Crossrail Act 2008 (c. 18), Sch. 13 (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 3(3)

[^key-e23e197c66b09aff7cbd2ee1a71d89f3]: Words in Sch. 5B para. 3(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 8 para. 4(d)

[^key-e24ca535edc8eb4dd0ef227a9f4c49e2]: Sch. 2 para. 22 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(5)

[^key-e2583367034a12e0f60216e235167dfb]: Word in s. 138A(4)(c) inserted (with effect in accordance with s. 161(6) of the amending Act) by Finance Act 2003 (c. 14), s. 161(4)(a)

[^key-e265f1a62745ba2564ff92516e8089e5]: Words in s. 97(3)(a) 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-e273258b8a9c23cf9e3318ada97930d5]: 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)(b); S.I. 2010/862, art. 2 (with Sch.)

[^key-e27e9dc93f49038ce8b84e0d9b9e8eeb]: Words in Sch. 5A para. 5(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(5)(b) (with Sch. 46 para. 109(6))

[^key-e2966f50165255cba98a4849e46cf376]: Words in s. 288(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 342(2)(g) (with Sch. 2)

[^key-e2a08164eb5f6b41c2deab13430f0a7c]: Sch. 4C modified (21.7.2008) by Finance Act 2008 (c. 9), Sch. 7 paras. 152-155

[^key-e2afc6cf8b8eb1395cf6086a720226a6]: Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 38 of the amending Act) by Finance Act 1998 (c. 36), Sch. 5 para. 63(2)(b) (with Sch. 5 para. 73)

[^key-e2b2c1440600f95aac686de5300dd607]: Words in s. 117(2AA) 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. 433(2) (with Sch. 2)

[^key-e2c75e34fffcab7929914f5e66df3f10]: Ss. 171A-171C substituted for s. 171A (with effect in accordance with Sch. 12 para. 5 of the amending Act) by Finance Act 2009 (c. 10), Sch. 12 para. 1

[^key-e2cc3ac834d2c55b965e3fb294a33e7f]: Words in s. 117(1) 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. 231 (with Sch. 2)

[^key-e2f809b66583bbe3f676cc2fbc9cd095]: S. 179 excluded (27.7.1999) by Commonwealth Development Corporation Act 1999 (c. 20), Sch. 3 paras. 1, 3(4), 4(2)

[^key-e3032567c8cc9243b9966b6196479ced]: Words in Sch. 4A para. 12 substituted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 7(3)(b)

[^key-e304401947bf5ba7c0ac739c4912aa25]: S. 169K(1AA)(1AB) inserted (with effect in accordance with s. 84(13) of the amending Act) by Finance Act 2016 (c. 24), s. 84(3)

[^key-e3125a18bf18054edd3b327fe6bdf9c8]: Sch. 5AAA para. 1(2A) 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(d)

[^key-e3304a8f076b1a91054a426dd36debfb]: S. 288(7A) 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. 447(3) (with Sch. 2)

[^key-e336f5453d5ba472fa12a81317b61471]: Ss. 253, 254 restricted (11.1.1994 retrospective) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 9(5)

[^key-e3441964ee935f671b92d9292696ef0d]: S. 169K(1B)(a) substituted (with effect in accordance with Sch. 16 para. 4(4) of the amending Act) by Finance Act 2019 (c. 1), Sch. 16 para. 2(2)

[^key-e348d398dd29539008f64db147b3f7ba]: 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), 12 (with reg. 1(2))

[^key-e3533c77bc1470b9c8a16731fe2ce808]: Words in s. 86A(1)(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. 34(2)

[^key-e3548879b99379debb2c70e1f0832cb3]: S. 85A substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 163(1) (with s. 163(4)-(6))

[^key-e368f84ae78d613c253a61af8c5b924e]: Words in s. 73(1) 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(2)

[^key-e37a103813c5a0f45aaa19eaebdf26f6]: Words in s. 140C(5) 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), 5

[^key-e38fd002a1c2506fdd5e11fc476ab7fe]: Word in s. 196(1B) substituted (with effect in accordance with Sch. 15 para. 4 of the amending Act) by Finance Act 2011 (c. 11), Sch. 15 para. 3(3)

[^key-e3acbaa7e34ae60d1dbcae11000a144b]: S. 288(1A) inserted (with effect in accordance with Sch. 22 para. 54(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 54(1)

[^key-e3b2660dcf457c785e74dd3ee5889433]: Words in s. 73(3) substituted (with effect in accordance with s. 60(4) of the amending Act) by Finance Act 2014 (c. 26), s. 60(3)

[^key-e3b3aa19b40a2eb7074870b2d1c42381]: Ss. 59B, 59C inserted (with effect in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 17

[^key-e3be28cc444d4d72591df661216c5fd8]: Words in s. 263G(2) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 8(b), 52

[^key-e3ce92fdaabe56de8eb78b9f85fe4220]: Words in s. 98(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 303(a) (with Sch. 2)

[^key-e3e6d6363c1aa6ddf7029f0308eb0e9e]: Words in Sch. 7A para. 6(2)(b) omitted (with effect in accordance with paras. 11, 12 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 11 para. 5(2)(b)

[^key-e3eeac4f5d4d35b440eafbe6c1959db6]: Words in s. 223A(3)(b) 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(3)

[^key-e3f8c8e3533fa37631b2dbff7aa6c506]: S. 171(1) excluded (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 25(3)

[^key-e4110619fb7a7a82fd0cdb34c8658ede]: S. 213(4A)(5) substituted for s. 213(5) (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by Finance Act 2003 (c. 14), Sch. 33 para. 16(4)

[^key-e4262ba6b241e8d7f295427884d88577]: Words in s. 36 substituted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 73

[^key-e431175cb55a04fa7d2edb13772f7eaf]: S. 263D omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 6, 52

[^key-e43cfefee0c9492890e7052ce2552def]: 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(5) (with Sch. 9 paras. 1-9, 22)

[^key-e453c07d20b2ab2bdd13c67cfb1f5a2e]: Words in s. 161(3)(a) 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. 374 (with Sch. 2 Pts. 1, 2)

[^key-e46abdda7e4526e79e58f3e115e23989]: S. 116(8A) inserted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 60(3) (with Sch. 15)

[^key-e47060c0b938dc2ca1e11caab12cb622]: S. 45(3A)-(3D) inserted (with effect in accordance with s. 40(2) of the amending Act) by Finance Act 2015 (c. 11), s. 40(1)

[^key-e47196320aa2b484eb5bb5b08522cf80]: Words in s. 259(3)(c) substituted (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(4)

[^key-e47bc243e9ec61cf00db99eb42ab4ee5]: Words in s. 150(4)(a) substituted (with effect in accordance with Sch. 13 para. 42(8)(a) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 42(1)(a)

[^key-e482aecab4338ebc00d4a5b6ba6c6fa7]: Sch. 5B para. 13(1A)(1B) inserted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 30(3) (with Sch. 3)

[^key-e4a02c49ea98eeee69458f6f38677b99]: Words in s. 151I(1)(g) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 76(a)

[^key-e4e087358830c93fa4b235d052998a2b]: Sch. 5B para. 1(2)(aza) inserted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 13(1)(b)

[^key-e53f4e80f656940fb0e5d1ba21689132]: Words in s. 210A(10C) substituted (with effect in relation to accounting periods beginning on or after 1.4.2020) by Finance Act 2020 (c. 14), Sch. 4 paras. 40, 42 (with Sch. 4 paras. 43-46)

[^key-e54ffa87470d8088a95cbc6d836ba896]: S. 151E(1A) inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 98(3)

[^key-e55a845e04817c86beb671013f7468bc]: Words in s. 271(1)(b) substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 187(2), 284(1) (with Sch. 36)

[^key-e58412ba79d6e9e4348eaaaedea6b829]: S. 253(10) modified (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 9(6) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-e597a628e65a4e401d8f9236406fb213]: Words in Sch. 5B para. 19(1) inserted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 37(c) (with Sch. 3)

[^key-e597dff440ee8c7dd4ad8dd590c016d5]: Words in s. 288(1) 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. 264(2)(f) (with Sch. 2)

[^key-e59a4108c7031637c1540ec154348715]: Words in s. 219(1)(a) 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-e5c9d03958a272c6bed1de2940f36e52]: Words in Sch. 7A para. 8(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. 7(2)(c)

[^key-e5d08709130902807508b77d720b30cb]: Words in s. 179(9)(b) inserted (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 4

[^key-e5d3a9bb68669551e3c9c2e64f651241]: S. 143(5)(6) 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-e5dcd81616525d23f416ed1f19ec24cb]: Sch. 7B repealed (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1

[^key-e60eabb2815b7d7e9cd6e52a44508caa]: S. 86(1)(e) modified (31.7.1998) by Finance Act 1998 (c. 36), Sch. 23 para. 4(1)

[^key-e6122233f1f1f56c4ff2f96b4460cf8f]: Sch. 7AC para. 11 modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 34(2)(b)

[^key-e61545d7c59985ad3e56e64a52e18d7c]: Ss. 256C, 256D 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. 257 (with Sch. 2)

[^key-e6441bbeb1536f5ddd0daa282d343a1f]: Pt. 5 Ch. 1A repealed (with effect in accordance with s. 141(2)(a), Sch. 27 Pt. 3(32) of the amending Act) by Finance Act 1998 (c. 36), s. 141(1)(a), Sch. 27 Pt. 3(32)

[^key-e6517fa95649d233550af96d8628da1d]: Sch. 5B para. 16(7A) inserted (with effect in accordance with Sch. 18 para. 19(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 19(1)(c)

[^key-e6774ff12884741e0ab2c8b99ee14df6]: Words in Sch. 4C para. 1A(3) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 1(9)(b)(i)

[^key-e68986956bb39a0001363bb6207c58b9]: Words in s. 85A(2A) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 32(a)

[^key-e6a494af4bc924fc835416b7d8eecba1]: Words in Sch. 7AC para. 26(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 269(5)(a) (with Sch. 2)

[^key-e6bd32a22fd4fd6d98a9e459a19e17d3]: Words in Sch. 5B para. 1A(4) 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. 3(2)(a)

[^key-e708135e84473f0c58cac2167592bbd4]: Words in s. 210A(8) substituted (with effect in relation to accounting periods beginning on or after 1.4.2020 of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 paras. 12(5)(a), 42 (with Sch. 4 paras. 43-46)

[^key-e72024702cc06837beb040e230c07b15]: Words in s. 116B(2) substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 5(4), 12

[^key-e73a94609856439293890221f121a1dd]: S. 21(1)(b) substituted (19.7.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 9

[^key-e763e5ac648191f734263f52938631f2]: Words in Sch. 5B para. 5 inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 127

[^key-e76b49e163a85e50c828c78c2544885a]: Act modified by Finance Act 1996 (c. 8), s. 93B(2) (as inserted (with effect in accordance with Sch. 11 paras. 7, 18 of the amending Act) by Finance Act 2002 (c. 23), s. 77(1) (with s. 77(2)))

[^key-e7a1a6c6f4fd5365ae857b0089504dcf]: S. 177B and cross-heading inserted (with effect in accordance with s. 137(5) of the amending Act) by Finance Act 1998 (c. 36), s. 137(1)

[^key-e7ad3b4c4354b638ea16a0b6c49090fd]: S. 247A inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 141(6)

[^key-e7c85b8ef19fdf961366bc195a7ba23d]: Words in Sch. 7AC para. 23(3) 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)(e)

[^key-e7ea46afb356917bfc5e5a016b225da8]: Words in s. 224(2) substituted (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 60

[^key-e7fa838e7f78081aa556aec6841f8643]: Words in s. 151BA(10)(b)(i) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 236(a) (with Sch. 2)

[^key-e80d8bc2881010df2d8bc72f7b50db5c]: Words in s. 179(10A)(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. 65(3)

[^key-e81709789d439da341c6e7ff690dffb6]: S. 116(10)(a) modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 (S.I. 2002/1970), regs. 1(1), 9(4)(a)

[^key-e8197afc1a3c19fb263741caf8f1aa34]: S. 288(3A)(m) inserted (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by Localism Act 2011 (c. 20), s. 240(5)(o), Sch. 24 para. 6(3); S.I. 2012/628, art. 3(b)

[^key-e82212c788cea63ba6ddc96e2745dd9f]: Words in s. 171A(4) inserted (with effect in accordance with s. 181(4)(5) of the amending Act) by Finance Act 2012 (c. 14), s. 181(2)

[^key-e8261a50d44fbd403148e2948bb55397]: Words in s. 169I(4)(a) 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(2)(b)

[^key-e82ae11844a45af18eaad6f28938a82e]: S. 119C inserted (with effect in accordance with Sch . 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 49(3)

[^key-e82de83764af4d3cb35fb7648e583a4e]: S. 223(3)(d) inserted (with effect in accordance with art. 7(5) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 7(4)

[^key-e842dfc29f15012ad3cffc0e19eee6aa]: Word in s. 151N(2)(h) omitted (with effect in accordance with s. 34(4) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 34(2)(b)(i)

[^key-e86ff9ecdbbe15452d743babbc91ca7d]: Words in s. 210A(11)(c) 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. 379(3) (with Sch. 2 Pts. 1, 2)

[^key-e8823d289c77d0bb74176571673d3995]: S. 170(12)-(14) applied (with effect in accordance with s. 1329(1) of the affecting Act) by Corporation Tax Act 2009 (c. 4), ss. 773(2), 1329(1) (with Sch. 2 Pts. 1, 2)

[^key-e889eac61d0501ef556251cd8bbbae8d]: Words in s. 99A(1) substituted (8.6.2013) by The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013 (S.I. 2013/1400), regs. 1(1), 8(a) (with reg. 1(2))

[^key-e88ebcf030b354e47752ff36db96224f]: Words in s. 119A(5)(a) substituted (with effect in accordance with Sch . 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 49(2)(a)

[^key-e8f6c0bd53ffa9d2820b6a97d0b8d535]: S. 103H excluded by Offshore Funds (Tax) Regulation 2009 (S.I. 2009/3001), reg. 36A(2)(b) (as substituted (8.6.2013) by S.I. 2013/1400, regs. 1(1), 15(a) (with reg. 1(2)))

[^key-e919a43a08e6491c4bc99fb0a4d4a675]: Words in Sch. 5AAA para. 46(4)(a) 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), 15(b)(i)

[^key-e9264965ec81a38999201fb6a8cb2bda]: S. 47A heading 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(2)

[^key-e92a62fd84d220c9ca2de81eb67b40e5]: S. 288(3A)(j) inserted (E.W.) (1.12.2008) by The Housing and Regeneration Act 2008 (Consequential Provisions) Order 2008 (S.I. 2008/3002), art. 1(2), Sch. 1 para. 43 (with Sch. 2) (see S.I. 2008/3068, art. 2(1)(b))

[^key-e94f87d4495ac448f055f12b4c6b81aa]: Words in s. 81(5)(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. 85(5)

[^key-e9548a8d0c4cd857dc053d42f6e8bbae]: Words in s. 184H(10) inserted (with effect in accordance with s. 63(3) of the amending Act) by Finance Act 2014 (c. 26), s. 63(2)(d)

[^key-e956f28aab42623e184144ff777e9804]: S. 140A 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-e968fa1bc7dc3218e42edd3666c9629b]: S. 163 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2), Sch. 27 Pt. III(31) of the amending Act) by Finance Act 1998 (c. 36), s. 140(2)(a), Sch. 27 Pt. III(31)

[^key-e978c1c3ac5e6a07c1766795f780547f]: Word in s. 83A(3)(a) repealed (6.4.2007) by Finance Act 2006 (c. 25), Sch. 12 paras. 32(a)(ii), 33, Sch. 26 Pt. 3(15)

[^key-e9b95ab52e831d07a9eb932bc83769e3]: Sch. 7AC para. 11 modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 31(4)

[^key-e9c05aece267a5e7a50328602f03216a]: Words in s. 47A(7)(c) 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(9)(b)

[^key-e9c9fc262a6777ca75a8ba9bfb273267]: S. 144(2) applied (with effect in accordance with s. 1329(1) of the affecting Act) by Corporation Tax Act 2009 (c. 4), ss. 653(2), 1329(1) (with Pts. 1, 2, Sch. 2 para. 94)

[^key-e9efbf8efe5941950701d62675665f23]: S. 140C(8) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 75

[^key-ea13fa4b28101ba6de86bde1abe3c30c]: S. 261G inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 331 (with Sch. 2)

[^key-ea1f146812f30fa1026da94cc76dcfa6]: Ss. 226A, 226B inserted (with effect in accordance with Sch. 22 paras. 7(3)(4), 8 of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 6

[^key-ea246f6a0ff0d89b13e1a3e503501935]: Sch. 5AAA para. 33A and cross-heading inserted (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), 14

[^key-ea38ffda46c5556d9799c98124362698]: Sch. 10 para. 14(9)-(12) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

[^key-ea459d67b938c92be269e112699b937d]: Words in s. 156(4) 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. 371(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ea5678e12be12a4630191eff0d2feb58]: S. 222A(1)(b) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 72

[^key-ea6364afa72bcaed9b727e491b9ad017]: Words in Sch. 5BB para. 5(2) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 57(4)

[^key-ea776f18efaae407ebbfbddafd3029df]: Words in Sch. 5B para. 1(2) substituted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 2(3)

[^key-ea7c7c82c752ea97ed8725fb94c709cc]: Word in s. 213(3)(b) substituted (with effect in accordance with Sch. 33 para. 16(6) of the amending Act) by Finance Act 2003 (c. 14), Sch. 33 para. 16(2)(b)

[^key-ea90c451b29a05e76c4e2604b3025c35]: Words in s. 86(3) 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)(c)

[^key-eaa0b7f8dd246ef7b65871f31483b3a6]: Words in s. 261ZA(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. 77(2)(a)

[^key-eabed56e6ae6444a15260b7e5616ee8b]: Words in s. 41(4)(b) 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. 430(a) (with Sch. 2)