Taxation of Chargeable Gains Act 1992

[^key-eabfa5db8829270e684146e970001f87]: S. 237A inserted (with effect in accordance with s. 112(3) of the amending Act) by Finance Act 1996 (c. 8), s. 112(1)

[^key-eb187314a14f3ed357d9f822e5c1e8c5]: Words in Sch. 5A para. 3(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(3)(a)(i) (with Sch. 46 para. 109(6))

[^key-eb23ee7170960e028bbacb46faa7a76b]: S. 99A(3) 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), 8(c) (with reg. 1(2))

[^key-eb33f5c4a96dc4c1eb294b7b21ed758f]: S. 30(5) excluded (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 4(2)(3)

[^key-eb3800f995fc0be9c5e2449480baf077]: S. 217A 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-eb4565ff9851983fbf666b6e88d4572f]: S. 17 excluded (15.1.2001) by Transport Act 2000 (c. 38), s. 275(1), Sch. 26 para. 24(1) (with Sch. 26 para. 24(2)); S.I. 2000/3376, art. 2

[^key-eb4c470f1bb5e4a1d00f594650d043af]: Words in s. 116(2) inserted (with effect in accordance with s. 88(6) of the amending Act) by Finance Act 1997 (c. 16), s. 88(4)

[^key-eb763497b8d228e12282910a1fd5eba9]: Act applied by Income and Corporation Taxes Act 1988 (c. 1), Sch. 15B para 8(5) (as inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 71(2), Sch. 15)

[^key-eb922e2b538e7305097398dd974472eb]: Words in Sch. 5AAA para. 1(2)(c) 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)(iii)

[^key-eb9b4e638bb252cc5361fcac5bb2ece6]: Words in s. 196(1) substituted (with effect in accordance with s. 181(4) of the amending Act) by Finance Act 1996 (c. 8), s. 181(1)

[^key-ebac49be242cc25921f4cf6f4a8e7172]: Words in Sch. 5B para. 14(1) inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 4(2)(b)

[^key-ebb7e5572b38bafa582eff6cb3440dff]: S. 125(4) substituted (with effect in accordance with art. 5(4) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 5(2)

[^key-ebc5ace92d22f0d413af07b33e4076e4]: S. 31 substituted for ss. 31-34 (with effect in accordance with Sch. 9 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 9 para. 2

[^key-ebcf4c8e49b7b31800cb6c19026a17c7]: Words in s. 86(3) 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. 91(4)

[^key-ec07292e6f22b241d7b2545bda380840]: Word in s. 30(6) 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-ec1825f91a607b3e46f65cb81620decb]: Sch. 7A para. 10A inserted (with effect in accordance with Sch. 25 para. 20 of the amending Act) by Finance Act 2013 (c. 29), Sch. 25 para. 17

[^key-ec2d66ad6b99182d5b31f2d5057ae6fc]: 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)(c) (with Sch. 2)

[^key-ec40a104f74df7a110302daf284fcd0d]: Words in s. 222(6) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 117(2)(a)

[^key-ec71b42daa3298a421338ce5ff3a3257]: Word in s. 105(2)(c) repealed (with effect in accordance with s. 72(3) of the amending Act) by Finance Act 2006 (c. 25), s. 72(2)(b)(ii), Sch. 26 Pt. 3(9)

[^key-ec8494027392bb4a88b4780ead5184ed]: Words in Sch. 5B para. 1A(3) substituted (with effect in accordance with Sch. 18 para. 21 of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 14(c)

[^key-ec86535bbcce3df4ca7e4c61669971ae]: Words in Sch. 7C para. 6(7)(d) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 129

[^key-ec904ac70e8639f9e618d8ac346d2923]: Words in Sch. 5B para. 16(7A) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(13)(e)(i) (with Sch. 2)

[^key-ec9ab21cdf114307cf7224336739696b]: Words in s. 251(2) 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)(a)

[^key-ece6416ba5ec7e0c0cdc15b985c8a3b3]: S. 120(9) inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 51

[^key-ecf7e0ee2beb62b2d24ace1622e84295]: Words in s. 149AA(7) substituted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 19(6)(a), 38; S.I. 2013/1755, art. 2

[^key-ed081541d3ccd9feca13a002fcc3e480]: Words in s. 167(3) substituted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 100(3)

[^key-ed257d05c59cb55406650cd93b0b2856]: Words in s. 257(1) inserted (with effect in accordance with s. 72(8) of the amending Act) by Finance Act 1995 (c. 4), s. 72(5)

[^key-ed3a910ea4bce0de865e60344c87f40b]: S. 99(1A) 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), 3

[^key-ed3aaf12adaa4b198936bf4f116002ae]: Words in s. 158(2) 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. 373, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-ed6042b30bdbd55af88f3aaa8c6398ea]: Words in Sch. 5 para. 2(3) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 126(2)(a)

[^key-eda106cfbaf131e685a965189214f4b1]: Words in s. 231(1)(d) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 324 (with Sch. 2)

[^key-eda79fd8a7b360c09a925a441014f3eb]: S. 116(8AA) 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. 366(3) (with Sch. 2 Pts. 1, 2)

[^key-edd32d25d59e1eefe9c4c64a74d48e98]: Words in s. 202(3) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 39 para. 46(4)

[^key-edd798ebc06ebc67373617f774b159b7]: Act modified (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2004 (S.I. 2004/2200), reg. 7

[^key-edd83b2de45b4f33b1fbe7f60998b3a5]: S. 127 restricted (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), 37

[^key-edf647669166fb54e18a9f5e2c25d2c0]: Words in Sch. 5B para. 1(1)(d) omitted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 110(2)(a) (with Sch. 46 para. 110(5))

[^key-edfe709abb8bdb9bf5aa83f00be180d6]: Words in s. 261ZA(3)(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. 77(3)(b)

[^key-ee00b8f7c89c3341b562b067505d1ae1]: Words in s. 140J(3) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(11) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-ee17d5bb5192a2f8b563476d2cca4589]: Words in s. 184H(5)(b) 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. 245 (with Sch. 2)

[^key-ee25ac82a0dfacf2f73ea489d60444fe]: S. 135 substituted (with effect in accordance with Sch. 9 paras. 7, 8 of the amending Act) by Finance Act 2002 (c. 23), Sch. 9 para. 1

[^key-ee45f53315fca6241865ff0d40da16b3]: Words in s. 35(6)(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. 58(7)(c)

[^key-ee67858c9c9f8aca34463e7651399d04]: Words in s. 63(2) repealed (with effect in accordance with Sch. 12 para. 11(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 11(1)(b)(ii), Sch. 26 Pt. 3(15)

[^key-ee7aa0bf0f6dcb52a3334f39eaf19d88]: Words in s. 99(1)(c) 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. 96

[^key-ee7d5256cdfa83cb9df66fbad97461aa]: Words in Sch. 5B para. 8(5)(a) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(7)(b) (with Sch. 2)

[^key-ee90a843227aca9ad665d495a373a211]: S. 263A(5)(6) substituted (with effect in relation to an arrangement that comes into force on or after 1.10.2007) by Finance Act 2007 (c. 11), s. 47(4), Sch. 14 para. 12(5); S.I. 2007/2483, art. 3

[^key-eeac1af44c04c74891786b27dcc825ab]: Words in s. 288(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 342(2)(e) (with Sch. 2)

[^key-eeb122a21b22a4aab8854ed51a58751d]: Words in Sch. 5 para. 2(10) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 266(2)(c) (with Sch. 2)

[^key-ef0aa101d2d4f0bbfc87965ee01a864a]: S. 176(2) applied (23.3.1995) by The Exchange Gains and Losses (Transitional Provisions) Regulations 1994 (S.I. 1994/3226), regs. 1(2), 14(4)

[^key-ef0be77e854df8a9140c61e6c5da7090]: Word in s. 287(2A) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(a)

[^key-ef253cb750295558f92213d0f394f12e]: S. 150A(6)(ba) inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 20(3)(a)

[^key-ef3f17c7bdf953caf0c58bff3dcab83c]: Words in s. 169F(1) substituted (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)(a)

[^key-ef42781536d30a3034581ab752d66bd3]: 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)(a)

[^key-ef5b9234875a66813fb0f8b151046db7]: Words in s. 140A(1A) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 6(2)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-ef61c7588d3d557f140785f999a55b9e]: S. 39 extended (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 1157(2), 1329(1) (with Sch. 2 Pts. 1, 2)

[^key-ef71b7b69809e16d2e83747680b25c1b]: Sch. 7AC para. 6 excluded by Corporation Tax Act 2009 (c. 4), s. 782A(3) (as inserted (with effect in accordance with s. 26(5) of the amending Act) by Finance Act 2019 (c. 1), s. 26(3))

[^key-ef7bcf58594695dc8de91c7c9736ebb1]: Words in Sch. 7C para. 2(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. 220(3)(a) (with Sch. 7)

[^key-efabcb47f77b8bbb4b9a9224e58ea22a]: Sch. 10 para. 14(43)-(49) 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), reg. 1(1), Sch. 2

[^key-efd07206d3accf82170859efcb02fd67]: S. 69(1)-(2E) substituted for s. 69(1)(2) (with effect in accordance with Sch. 12 para. 2(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 2(1)

[^key-efda674734412c9233d46d47cd9078f7]: Words in s. 165(10) substituted (with effect in accordance with Sch. 21 para. 10(7) of the amending Act) by Finance Act 2004 (c. 12), Sch. 21 para. 3(5)

[^key-f0093a3bcd717b1edf9db4e33235286f]: Sch. 5AAA paras. 7A, 7B inserted (24.3.2021) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021 (S.I. 2021/213), regs. 1(1)(2), 6

[^key-f0167c342e737649b86d258ad50ad3a5]: S. 162(4) modified by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85Z7 (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-f021fc1d165d23551599defa253867a1]: Words in Sch. 3 para. 7(3)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 265 (with Sch. 2)

[^key-f03bc97755add8c2dc7b5a4a52a8da70]: Words in s. 151(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 27(2)(a)

[^key-f08767d1b3623c295ae3b70e40232eb8]: Act modified (19.3.1997) by Finance Act 1997 (c. 16), Sch. 12 para. 12(1)(2)(3)(7), 13, 14 (with Sch. 12 para. 17)

[^key-f0a191fbbfa7ab9c1f120f66a8b92081]: Word in s. 73(2) repealed (with effect in accordance with Sch. 39 para. 6(5) of the amending Act) by Finance Act 1996 (c. 8), Sch. 39 para. 6(3), Sch. 41 Pt. VIII(4)

[^key-f0b62a1dfc87aba0354437386649cc9d]: Word in Sch. 5B para. 10(1) substituted (with effect in accordance with Sch. 18 para. 15(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 18 para. 15(1)(a)

[^key-f0c6880dce83b02a9c59b868aa36d8c5]: Ss. 152, 153 excluded (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 22 para. 67

[^key-f0f1313a0d28661015dde354b8da5faa]: Sch. 5 para. 9(10ZA) 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, 5(4)

[^key-f10b81042a786ba7d08406c49fa6a0eb]: Word in s. 288(1) inserted (with effect in accordance with s. 27(6) of the amending Act) by Finance Act 2007 (c. 11), s. 27(4)

[^key-f1146dd58014c51c791014abadf93cae]: Words in Sch. 5 para. 9(7) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 126(5)(a)

[^key-f11c73150b65654076b6cb8736665358]: S. 251(5A) inserted (with effect in accordance with s. 34(6) of the amending Act) by Finance Act 2012 (c. 14), s. 35(3)

[^key-f11f6bc91e9264070579677c6e943726]: S. 171C(5) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 77(5)

[^key-f14d456bfde0decd505afd6ca146a70f]: S. 193 repealed (with effect in accordance with s. 103(2) of the amending Act) by Finance Act 1999 (c. 16), s. 103(1), Sch. 20 Pt. IV(2)

[^key-f150a9d8da98f92e587a6be6f42ee98d]: S. 59(c) and preceding word repealed (with effect in accordance with Sch. 29 Pt. VIII(16) of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. VIII(16)

[^key-f1b8513cd8c0fd3d29dc0b5e2a634c83]: S. 76(3) inserted (with effect in accordance with s. 128(4) of the amending Act) by Finance Act 1998 (c. 36), s. 128(1)(c)(3)

[^key-f1efaf9558efb15b34e5a2a0bbc4366e]: S. 154 modified (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 6(2)

[^key-f241f3415fd984f032d31d5c6b286c02]: S. 24 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-f2559548c83d41ced13f9a8059b653d8]: S. 91(1)(1A) substituted for s. 91(1) (with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 112(2)

[^key-f28f35a1d6abc8f4178aa718dd6df740]: Words in s. 227(2) substituted (with effect in accordance with Sch. 12 para. 21(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 21(1)

[^key-f29e2c553fa7df6dc765eb1a6d8dd225]: S. 196(3) omitted (1.10.2018) by virtue of Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 21(3) (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 4(b)

[^key-f2a207a22a9c43fe1f0de27c42012c06]: Words in Sch. 4C para. 12 cross-heading substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 89(6)

[^key-f2abf8e889368e356b1b4596efdea4ca]: S. 222(5)(b) repealed (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 59(3)(a), Sch. 41 Pt. V(10)

[^key-f2d01fe513c1f83b5e1d204f7dc3b2de]: Words in s. 253(1)(b) inserted (11.3.2020) by Finance Act 2020 (c. 14), s. 27

[^key-f2e3ef9cd988fed297a6885820562384]: S. 238A(2)(d) and preceding word omitted (with effect in accordance with Sch. 3 para. 9(4) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 3 para. 9(1)

[^key-f2ec6e29b7a9db0cfa71b0dea6892f99]: S. 47A(4) omitted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 46(6)

[^key-f32f9ac03eccfdd6d88533f53e2e849f]: Sch. 7A para. 7(4)-(4C) substituted for Sch. 7A para. 7(4) (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 6(6)

[^key-f33a09f52b921dcba69e4680cb57db17]: Words in s. 196(1)(a) substituted (1.10.2018) by Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 21(2) (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 4(b)

[^key-f38d4c0585afa4e37c271a27fe1f17a8]: Words in Sch. 2 para. 10(3) substituted (N.I.) (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Planning Act (Northern-Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 64 (with s. 211); S.R. 2015/49, arts. 2, 3, Sch. 1 (with Sch. 2)

[^key-f3aa77bc6dac57b0186ac65332f84fbe]: S. 62 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85W(2) (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-f3afb03f8e723aac3fc5662ab4e6c23d]: S. 185(4A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 78

[^key-f4025b1c73b7911132d154096de1fd6b]: Act applied (3.1.1995) by The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16)), art. 20(7)

[^key-f40d65f92cb10f0a7377fefa510cf81c]: Words in Sch. 4C para. 12A(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. 89(7)

[^key-f44f58f4798b3ec0be13f6c89daa4263]: Word in s. 151K(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), 3(2)(a) (with art. 1(3))

[^key-f4668620d82d309eec6f40b4bcd707c1]: Sch. 10 para. 14(61) repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. VI(10)

[^key-f46d0cc1100767ef46be299c27dec443]: S. 153 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-f4814613fd03a6f746b67825359339c0]: S. 41(4)(zaa) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 45(2)

[^key-f4accc215605765f315155f6b4e99928]: Act modified by Finance Act 1996 (c. 8), s. 91G(1)(2) (as inserted (with effect in accordance with Sch. 7 para. 10(7) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 7 para. 10(6))

[^key-f4fb6dc4a620d33114dd9c46d7919bcb]: Words in s. 169H(1) substituted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 1 para. 4

[^key-f4fcada040ff863c2dc6446f8a6ff203]: Words in Sch. 5B para. 3 inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 127

[^key-f502ae757a42f5bb3319aa4b7d986efd]: S. 72(6) inserted (with effect in accordance with s. 60(4) of the amending Act) by Finance Act 2014 (c. 26), s. 60(2)(b)

[^key-f5168845a225c7622bb5cfa42be88bba]: Words in s. 120(8) 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. 210(10) (with Sch. 7)

[^key-f5205116af066265a0ef5bbe19f7fee8]: Sch. 5AAA para. 13(2)(b) 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), 10(b)

[^key-f5717e2956135e3e26e8530446858d9e]: S. 235 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 32

[^key-f5af7a8641a7d09756de892291f27451]: S. 38(1)(c) applied by Finance Act 1996 (c. 8), s. 92(5D) (as inserted (with effect in accordance with s. 79(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 23 para. 5(3))

[^key-f5bcfd90ce4ab08aca44abadcf0c083a]: S. 168(1)(aa) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 27

[^key-f5cec2fc2a937d71551f77ff25ef5770]: S. 225A(5)(aa) 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)(b)

[^key-f621f92efbd623e23536e33d3a075918]: Words in s. 196(5) substituted (15.2.1999) by Petroleum Act 1998 (c. 17), s. 52(4), Sch. 4 para. 32(3) (with Sch. 3); S.I. 1999/161, art. 2(1)

[^key-f62f55db6b767097785ccc08c7331e12]: Sch. 2 modified (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 10 (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-f6656e72a15b058753d9510cbaf6e607]: Words in s. 120(5A) 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. 210(5)(b) (with Sch. 7)

[^key-f66e5915616a70cf3ea1e613d324d8c7]: S. 104(4) applied (6.4.2007) by Income Tax Act 2007 (c. 3), ss. 148(8)(b), 1034(1) (with Sch. 2)

[^key-f683185a0139b72384d80c8e977298cc]: Act modified (E.W.S.) (24.7.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 27; S.I. 2005/1909, art. 2, Sch.

[^key-f6872f385089528a4af8c79e5b329e0f]: Sch. 7D 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. 221 (with Sch. 7)

[^key-f6adb31ad7de0adf5588d5ab4fa20f19]: S. 140(4A) inserted (with effect in accordance with s. 37(3) of the amending Act) by Finance Act 2010 (c. 13), s. 37(1)(b)

[^key-f6c112bc93394d9857cbd7a3166ac1d6]: Words in s. 216(3)(4) repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. II(12)

[^key-f6ccb4c7fff5fd036369e80b40e7ba1a]: Words in s. 150A(11) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 311(9)(b) (with Sch. 2)

[^key-f6d8f1eb10890f01e6cebde2c84fcb99]: Words in Sch. 5B para. 16(4) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(13)(a)(ii) (with Sch. 2)

[^key-f6f832ca411e0dcb6b723a7248640867]: Words in Sch. 5B para. 16(6) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(13)(c) (with Sch. 2)

[^key-f7062c9c0bb811d7f259fd4f40739c4c]: Words in Sch. 5B para. 14(1) substituted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 32(1)(a) (with Sch. 3)

[^key-f71fef14cc48815e38d01054ecdf965b]: Words in s. 210B(7)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 81(3)

[^key-f736fe0bb2f5492d3b402b218df70166]: Words in Sch. 2 para. 17(3)(c) 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)(c)

[^key-f7515e7300a19e122aef1c08ad8ecbf5]: Words in s. 263AZA(2) substituted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 57(3)(a), 115(3)(e)

[^key-f75176d5e5489c9e549178c22db87fad]: S. 213(4ZC)(za) 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), 9(2)

[^key-f76079ec91234a8af5d52624b6b03bee]: 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)(b)

[^key-f78631df0abf3ece90abdb92c711abd5]: Word in s. 165(1) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 23(2)

[^key-f78ea692f1bf24e6c7a93b46e3352772]: S. 284B(1) 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. 44

[^key-f7c1d9731c082003f3fddb70b7d18343]: Words in s. 150(7) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 109

[^key-f7c964fb962ba8987405a78c4a0af6c8]: Words in s. 99(2) inserted (with effect in accordance with s. 118(5) of the amending Act) by Finance Act 2004 (c. 12), s. 118(2)(a)

[^key-f7d7883da2414551142e931984f192b5]: Sch. 7ZB inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 3

[^key-f7e13220c15f5a60790b16afd38fcc57]: Words in Sch. 4A para. 6(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. 88

[^key-f7fbdfb68f458bc99624f88e07b947bf]: Words in s. 143(1) inserted (with effect in accordance with art. 1(3)(4) of the amending S.I.) by The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (S.I. 2006/959), arts. 1(2), 3(2)(a)

[^key-f803d2ac1a5677655c2902d0bdfc6765]: Ss. 127-131 excluded (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1), Sch. 7 para. 7(1)(a) (with Sch. 7 para. 9(1))

[^key-f81a1222549813159fe292ee0749408d]: Words in s. 35(6) substituted (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 35(a)

[^key-f82cf439a48bf0086f6df9434e3f2a8f]: S. 236I 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-f82eb97136d72bd186e690e4e8c3f656]: S. 169F(5)(a) substituted (with effect in accordance with reg. 1(6) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 114(5)

[^key-f83b9155e36067a6b3747c047207c82a]: Words in s. 171C(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 77(4)

[^key-f83c7ddb6d57bb72e185b29300b2a5c2]: Words in s. 144(8)(c)(iii) omitted (1.12.2001) by virtue of The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(a), 65(b)

[^key-f83ef0c7029ad013ebaf72e997a49669]: Words in s. 279C(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. 84(5)(a)

[^key-f84a1ec33aa7d6640f9edc0449465515]: Words in Sch. 8 para. 6(2) substituted (with effect in accordance with s. 38 of the amending Act) by Finance Act 1998 (c. 36), Sch. 5 para. 63(3) (with Sch. 5 para. 73)

[^key-f8565e066e64b3a4096a354b1fd950d4]: Words in Sch. 5A para. 2(1)(a) substituted (with effect in accordance with s. 131(4) of, Sch. 22 para. 5(2) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 5(1)

[^key-f864b9b1fe43430835bb549abb49ce77]: S. 149AA inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 52(1)

[^key-f88a5cc9d9bfd5fc927c43fcf2c146e1]: Words in Sch. 7A para. 7(3) 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. 6(5)(a)

[^key-f8c5a71976f2b0272ef6807c10990cb6]: S. 150(12) inserted (with effect in accordance with Sch. 13 para. 42(8)(f) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 42(7)

[^key-f8c5e239a54d4d2ca753c7b35fe31bbf]: Words in s. 283(1) substituted (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 46(1)(a)

[^key-f8e6f2ce59f0a8b091b4cdfea51c85d2]: S. 219 modified (E.W.) (1.12.2008) by The Transfer of Housing Corporation Functions (Modifications and Transitional Provisions) Order 2008 (S.I. 2008/2839), arts. 1(1), 3, Sch. para. 1 (with art. 6)

[^key-f8f9373d99b2eb7d8d631a7eac81ca51]: Sch. 5B para. 1A(4A) omitted (with effect in accordance with Sch. 8 para. 11 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 8 para. 3(3)

[^key-f8fd198cb5c6c2443349a65ac0c1f550]: Word in s. 144(8)(b) 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)(a)

[^key-f93326b9ef50ff55dd25178f94eadac6]: Words in s. 223(2)(a) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2020 (c. 14), s. 24(3)(a)

[^key-f954b7ef270197f89944845d0a5ebd1f]: Words in s. 85A(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. 32(b)

[^key-f9661d7d22ae74433ac05a7f28c58085]: Words in s. 279C(5) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 84(4)

[^key-f97ec93a3322c2e40e8706fe4dda5fd7]: S. 60 applied (with application in accordance with s. 58(4) of the amending Act) by Finance Act 2013 (c. 29), s. 59(8)

[^key-f97f33d2afbac9b5f0b0398949e300b2]: S. 138A(4A) inserted (with effect in accordance with s. 161(6) of the amending Act) by Finance Act 2003 (c. 14), s. 161(5)

[^key-f98e3fce20c9ea6e49abee75b3b4a986]: Sch. 4C para. 10(3) omitted (with effect in accordance with Sch. 7 para. 147 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 142(b) (with Sch. 7 para. 155)

[^key-f9a68d6bb8c3d0093f56f6d567c8c7bf]: Word in s. 55(6)(a) omitted (with effect in accordance with art. 7(4) of the amending S.I.) by virtue of The Enactment of Extra-Statutory Concessions Order 2010 (S.I. 2010/157), arts. 1, 7(2)

[^key-f9bc07bf2199187c85e28c0a4ac138d1]: Word in s. 106A(6) inserted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 87(3)

[^key-f9c045092261d6d9e08ae94dea017baa]: S. 106A inserted (with effect in accordance with s. 124(7) of the amending Act) by Finance Act 1998 (c. 36), s. 124(1) (with s. 124(8))

[^key-f9d7bf38157edf201701d7ea904095ff]: S. 110(11) substituted (with effect in accordance with s. 26(6)(7) of the amending Act) by Finance Act 2018 (c. 3), s. 26(4)(b)

[^key-f9e9de111f2ede66f4089cd395a0127d]: Words in s. 125(6) 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. 232(b) (with Sch. 2)

[^key-fa2068ee6f6ab6287ae0cfea03c95f23]: Words in s. 225 substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 4(2)(b)

[^key-fa68486822f0aab456622af75ea05050]: Words in s. 175(2C) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 62

[^key-faa1ae602782f40bb37707d8c77a0fd4]: S. 263I(6) substituted (1.1.2014) by Finance Act 2013 (c. 29), Sch. 29 paras. 10(3), 52

[^key-faaf8a880ec92bf0b7c0573e04f1609c]: Words in Sch. 5B para. 16(7)(c) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(13)(d)(iii) (with Sch. 2)

[^key-facb24d133b394a2e638cf298673bb0c]: Words in s. 105A(7)(a) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 306(3)(a) (with Sch. 2)

[^key-facc05574d35cfdd734b1c6f0e9981b0]: Words in s. 288(1) inserted (18.3.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(2)(c), Sch. 8 para. 319 (with Sch. 9 paras. 1-9, 22)

[^key-fadd1be5762e6275d7a83362e59d47bb]: Words in s. 274 substituted (with effect in accordance with Sch. 4 para. 9(4) of the amending Act) by Finance Act 2008 (c. 9), Sch. 4 para. 8

[^key-fae6a16015dbdc02119f37a50e9c15c0]: Words in s. 271B(2) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 81

[^key-faf449a6816614d9696c39c83c5097e7]: S. 72(1A)-(1C) inserted (retrospective to 22.3.2006) by Finance Act 2006 (c. 25), Sch. 20 paras. 29(2), 30(2)

[^key-faf5491163dc57b3accbb3d4667f3747]: Words in s. 219(2) 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(3)(a)

[^key-fb008bcea703a896a0d68aa0432175a4]: S. 212(1)(ba) 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), 5(b) (with reg. 1(2))

[^key-fb198d11de30cdb97700e5dc139b4865]: Words in s. 140F(1)(b) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 48 (with Sch. 5) (as amended (1.8.2014) by Finance Act 2014 (c. 26), Sch. 39 paras. 4, 15)

[^key-fb2a656b2164b57927129ac71131d0d5]: S. 211ZA inserted (with effect in accordance with Sch. 33 para. 21(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 33 para. 21(1)

[^key-fb2c4dc118e30e302a32a132c2a27c76]: S. 23(5) 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-fb4304e926d8668f252408ddab18ff11]: S. 268A inserted (with effect in accordance with s. 64(8) of the amending Act) by Finance Act 2006 (c. 25), s. 64(4) (with s. 64(10)-(12))

[^key-fb5926d2994fa16d11f24680e5cb3c6e]: Words in s. 263E(2) 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(2)

[^key-fb754a0e87e9a020cfec6e64a163bd25]: Words in Sch. 5B para. 2(4) substituted (with effect in accordance with s. 73(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 8 para. 4(a)

[^key-fb946d092885c7a07f7d8e3a8a38dbbf]: Words in s. 203 heading substituted (with effect in accordance with Sch. 39 para. 45(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 45(2)(b)

[^key-fb953b82f760f27d427d8afbdf3c3e34]: S. 260(2)(da)(db) inserted (retrospective to 22.3.2006) by Finance Act 2006 (c. 25), Sch. 20 paras. 29(2), 32

[^key-fbad9607b9f2d442e2ca3a382d57ef89]: Words in s. 37(2) added (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. 231 (with Sch. 9 paras. 1-9, 22)

[^key-fbbf371f33c5cf60008c6450a3a9669e]: S. 28 extended (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 2(2) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^key-fbc4c518f8e2c5d5ba1c636e944b1112]: S. 170 extended (3.5.1994) by Finance Act 1994 (c. 9), s. 148(9)

[^key-fbc63b875bb5098b838595fed9dd9cc7]: S. 106A(6A)(6B) inserted (with effect in accordance with Sch. 24 paras. 5, 6(4)(5) of the amending Act) by Finance Act 2013 (c. 29), Sch. 24 para. 4(3)

[^key-fbc91ce67385cbd181306f449df7c04f]: S. 169Q applied (with modifications) (with application in accordance with Sch. 3 para. 5(1)-(3) of the amending Act) by Finance Act 2020 (c. 14), Sch. 3 para. 5(7)(b)

[^key-fbd1316cacb3bd192eaa67221b830ebd]: Words in Sch. 5B para. 13(7)(b)(ii) 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. 450(b) (with Sch. 2)

[^key-fbdd6038477818e48f1c31a247723b01]: Words in Sch. 7A para. 7(5) omitted (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 11 para. 6(7)