Taxation of Chargeable Gains Act 1992

[^key-fbe19c8030857666cc46931cd1415f41]: Words in s. 61(3) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 11 para. 30(2)(b); S.I. 2009/1604, art. 2(d)

[^key-fbe683d120a08cf1bc775a55b3cfaee6]: S. 196(1A) inserted (with effect in accordance with s. 181(4) of the amending Act) by Finance Act 1996 (c. 8), s. 181(2)

[^key-fbf60d95c5d42af6573244b1a1f9532d]: Words in s. 179(2B)(b) substituted (with effect in accordance with s. 139(2) of the amending Act) by Finance Act 1998 (c. 36), s. 139(1)(a)

[^key-fc11cbde9674165879959c84c78002a6]: S. 165(7A)-(7C) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 23(3)

[^key-fc30e4d5e60d57262534fb9e437c80ac]: Words in s. 279B(8)(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. 83(4)

[^key-fca226c24fb8dcfeb40c49aef27166a3]: Word in s. 140F(2)(d) omitted (with effect in accordance with reg. 3 of the amending S.I.) by virtue of The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (S.I. 2008/1579), reg. 1(2), Sch. 1 para. 3(a)

[^key-fcd2b3a02bb3d3969efa1d11d26e851e]: Words in s. 155 inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 1993, Section 86(2), (Single Payment Scheme) Order 2005 (S.I. 2005/409), arts. 1(1), 2

[^key-fd0d308fb9627644eec07f139d35b79d]: Words in Sch. 4C para. 1A(1) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 10 para. 1(9)(a)(iii)

[^key-fd1999a7bc1582aff628fea9dd635a61]: S. 263ZA(2A) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 333(5) (with Sch. 2)

[^key-fd4f11f9bd71223edbd75fd936a64857]: S. 283(5) repealed (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 46(4), Sch. 26 Pt. V(23)

[^key-fdab7712462644334a213f9bbaa60b8c]: Words in s. 211(2)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 83(2)(a)

[^key-fdb31fc984ba52772f433cf4f82f5e96]: Words in Sch. 7AC para. 17(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 88(4)

[^key-fdb3a0eb565c63afe1f4cd98005c6060]: Sch. 8 para. 6(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(4)(c) (with Sch. 2 Pts. 1, 2)

[^key-fdbf68257fc748410ab8210269342901]: Word in s. 217(5) substituted (with effect in accordance with Sch. 12 para. 20(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 20(1)(c)

[^key-fe1de5f3c103f55a9b92356e326a713e]: Words in s. 288(1) 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. 47 (with Sch. 9 paras. 1-9, 22)

[^key-fe72e5e39560e354146bd7b945ae9b96]: Words in Sch. 5 para. 1(3)(b) substituted (with application in accordance with s. 174(11) of the amending Act) by Finance Act 1996 (c. 8), s. 174(10)(b)

[^key-fe7dc1150b20310078b4e7112c67a125]: Ss. 104-114 modified (6.4.1999) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), regs. 1, 34(2) (as amended (6.4.2008) by S.I. 2008/704, regs. 1, 15(2))

[^key-feb5e283ee94037c0fbaf60d3b4f97c9]: S. 179(2D) inserted (with application in accordance with s. 135(5) of the amending Act) by Finance Act 1998 (c. 36), s. 135(3)

[^key-feb7f1ec3beb6ac3acf6dd656418eca9]: Words in Sch. 5B para. 13(1) inserted (11.5.2001) by Finance Act 2001 (c. 9), Sch. 15 para. 30(1) (with Sch. 3)

[^key-febfc85d632acf80c7b9d000a99c0b4d]: Sch. 7A para. 6(2)(a) omitted (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 11 para. 5(2)(a)

[^key-fec19b8dae2ae2e79edf25c50e921479]: S. 271(1)(g) repealed (6.4.2006) by Finance Act 2004 (c. 12), ss. 187(3)(b), 284(1), Sch. 42 Pt. 3 (with Sch. 36)

[^key-fecbd5d091cc665dc9e26f6e07ea0ccf]: S. 24(4) inserted (with effect in accordance with art. 4(6) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 4(5)

[^key-fee25e131211b4c8697cbec93625c3a2]: S. 256C(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(4), 34(2); S.I. 2012/736, art. 9

[^key-ff08fbd6b8ccb4193b7a082bfe8dc886]: Sch. 7A para. 9 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. 8

[^key-ff0e6cf35b1c5f899f842fc5ed56d0fb]: S. 21(2) applied (8.11.1995) by Atomic Energy Authority Act 1995 (c. 37), Sch. 3 para. 4(2)

[^key-ff11f373cc2c396d5b23bb8d90ae2d70]: Words in Sch. 5B para. 4(4A)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(4)(b) (with Sch. 2)

[^key-ff1a39ddde65c7753dfcb677e603ed98]: Words in s. 165A(14) 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. 241 (with Sch. 2)

[^key-ff29ad68669c3781715e194b25505e2e]: S. 120(7A) 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. 210(9) (with Sch. 7)

[^key-ff338fc0352e0f50210372a20e143609]: Sch. 5AAA para. 51 and cross-heading inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2020 (S.I. 2020/315), regs. 1(1), 20

[^key-ff5c49ad0fbff9a76c09f8fce79d6e76]: Sch. 5AAA para. 33(3) 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(c)

[^key-ff5cb1001f2c641202e40640c0818dae]: S. 104 applied (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), 43(3)(a)

[^key-ff8002bb1c0d1e19a9dccd0f90fbf6c0]: 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(3)

[^key-ff8b212e8b54c12a267e60e49ebcefcd]: Words in s. 195(3) inserted (with effect in accordance with s. 68(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 19 para. 12(3)

[^key-ff8e30ead95589e396da58d446384d43]: S. 211B 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), 4 (with reg. 1(2))

[^key-ff905b5a77ff74b3a9b505fba173ccc3]: Word in s. 213(4) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(a), 73(2)(a)

[^key-ffcb03320186c004ac6c4abfcb74fb22]: S. 285A inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 341 (with Sch. 2)

[^key-ffcc932369aa9c7db71aa422068348ed]: Ss. 127-131 restricted by The Personal Equity Plan Regulations 1989 (S.I. 1989/469), reg. 27(3) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 1998/1869, regs. 1(1), 12)

[^key-ffd1062f4016146b0f1420489fc18466]: S. 116 modified by Finance Act 1996 (c. 8), s. 91G(3)-(8) (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-fff044c9ce9461ce44e9beefeb6dad83]: S. 24 excluded by Finance Act 2002 (c. 23), Sch. 29 para. 85A(6) (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. 11 (with S.I. 2008/1579, reg. 4(1)))

[^M_C_12116e01-a7ca-4236-e993-a4eaae3b0ca7]: Act modified (1.1.1999) by The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177), regs. 1, 36-39

[^M_C_1e048622-02c9-48bb-965f-74c9420c3e80]: S. 179 modified (1.2.2001) by Transport Act 2000 (c. 38), s. 275(1), Sch. 7 paras. 8-10; S.I. 2001/57, art. 3(1)

[^M_C_25434e55-8414-4bd5-f8e6-e682382849c1]: Act modified (19.9.1994) by Coal industry Act 1994 (c. 21), Sch. 4 paras. 2(1), 9(1) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

[^M_C_39e0582f-e89d-484b-a259-50bce0d57ce1]: S. 2A(1)(b) modified (retrospective to 29.10.2018) by Finance Act 2020 (c. 14), Sch. 4 para. 46

[^M_C_40f54108-3130-4fd8-d62c-7ea76ad8480a]: Act applied (with effect in accordance with s. 84(1) of the amending Act) by Finance Act 2002 (c. 23), Sch. 29 paras. 130(3)-(5)(7), 131(5)

[^M_C_4162b110-f147-42b4-89fe-94a838bb186e]: S. 179 modified (15.1.2001) by Transport Act 2000 (c. 38), s. 275(1), Sch. 26 paras. 11, 20, 25, 32; S.I. 2000/3376, art. 2

[^M_C_4706c006-7b55-4fb2-d11f-99f9c51f4987]: S. 153 modified (with effect in accordance with s. 84(1) of the amending Act) by Finance Act 2002 (c. 23), Sch. 29 para. 132(2)(3)

[^M_C_522024b7-6d9c-4cd7-b4c6-d244d6208f0a]: Act modified (5.10.2004) by Energy Act 2004 (c. 20), s. 198(2), Sch. 9 paras. 6, 20, 28, 32 (with s. 38(2)); S.I. 2004/2575, art. 2(1), Sch. 1

[^M_C_62e41701-75aa-4af3-d561-fd44b25e89a6]: Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Pension Protection Fund (Tax) (2005-06) Regulations 2005 (S.I. 2005/1907), reg. 11

[^M_C_633fd138-95d0-4e3b-8045-dadbce6f507f]: S. 86 modified (with effect in accordance with Sch. 23 paras. 1(1), 2(1)(5)(6), 3(1)(4)(6) of the amending Act) by Finance Act 1998 (c. 36), Sch. 23 paras. 1(2)(3), 2(2)-(4), 3(2)(3)

[^M_C_726d18f0-c816-4358-f413-d4d3d9c17b94]: Act modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 paras. 5, 16; S.I. 2005/1444, art. 2(1), Sch. 1

[^M_C_7868c94b-dcf7-4e77-8f60-4675e94c7ea6]: S. 104 applied (with modifications) by S.I. 1989/469, reg. 27(2) (as inserted by S.I. 1996/846, reg. 11(b))

[^M_C_8a1ef054-e170-454f-efce-eedea094e571]: S. 107 modified by S.I. 1989/469, reg. 27A(2A) (as inserted (6.4.1996) by S.I. 1996/846, reg. 11(b))

[^M_C_96955af4-9b31-4366-f2b7-240fbf3ed810]: Act modified (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), Sch. 24 paras. 2(1), 9(1)(6)-(8), 11(4)

[^M_C_9814ffdb-4b83-44f5-9dd3-727bc100a374]: Act modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 11, 12, 22

[^M_C_a4e06366-39aa-4eaa-f6df-d9cb66435c04]: Act modified (15.1.2001) by Transport Act 2000 (c. 38), Sch. 26 paras. 9, 12(2), 26(2), 33(2); S.I. 2000/3376, art. 2

[^M_C_b15eae36-8473-43ab-ceb5-4470e2cac3cc]: Act modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 37, 38

[^M_C_be5d6d1c-e180-4c1e-ff4b-83d3914c0c91]: S. 171(1) excluded (1.2.2001) by Transport Act 2000 (c. 38), s. 275(1), Sch. 7 paras. 2(4), 20(5); S.I. 2001/57, art. 3(1)

[^M_C_edafdbcc-c58c-4a4d-a7c7-469c9ebf9ee1]: S. 21(2)(b) applied by 1970 c. 9, Sch. 3ZC para. 12(2) (as inserted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) of the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 2)

[^M_C_f5aa1bb8-132b-4c8c-b1de-2bb4f800b129]: Act modified (1.2.2001) by Transport Act 2000 (c. 38), Sch. 7 paras. 2(1)(2), 3, 4, 20(2)(4); S.I. 2001/57, art. 3(1)

[^M_C_f69b2a20-491c-411e-af59-0820b8e4abc3]: Pt. IV Ch. II modified (1.1.1999) by The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177), regs. 1, 39

[^M_C_fd316d86-5e88-4242-87ed-bfc28ee5eb04]: S. 179 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 31

[^M_F_015bd60e-9046-40b3-bc46-97440d3d2925]: S. 151M inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 33 (with Sch. 9 paras. 1-9, 22)

[^M_F_02c42ed8-0d20-4bdf-a6ab-17a4b53b9547]: S. 151L inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 32 (with Sch. 9 paras. 1-9, 22)

[^M_F_0f68c289-adad-4217-d216-1721bf513b06]: Words in s. 288 inserted (6.4.2023 in relation to disposals made on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 41(5)(6)

[^M_F_0fcf726e-25fb-4ef2-a86f-c88dc0e0643b]: S. 173 substituted (with effect in accordance with Sch. 29 para. 11(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 11(1) (with Sch. 29 para. 46(5))

[^M_F_17031f6d-afc8-4892-9b1c-aae4f59dba69]: Words in s. 225B(1)(b) inserted (6.4.2023 in relation to disposals made on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 41(3)(a)(6)

[^M_F_176dbd95-7963-4642-a243-a2b1b65bd3b4]: S. 151Q inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 37 (with Sch. 9 paras. 1-9, 22)

[^M_F_1c1aa06c-d6e7-4750-dc29-582c6dd6cd82]: S. 248A(8) inserted (6.4.2023 in relation to disposals made on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 43(1)(3)

[^M_F_1c87fe4b-5186-4ac2-add9-3a37001a8809]: Ss. 236H-236U and cross-heading inserted (with effect in accordance with Sch. 37 para. 2 of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 1 (with Sch. 37 paras. 3, 4)

[^M_F_1fe5bfae-7848-4074-b0a5-50ca4f832461]: S. 151R inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 38 (with Sch. 9 paras. 1-9, 22)

[^M_F_22b109f3-6eee-4aff-d28a-ffcaf68acb95]: Words in s. 271(7) repealed: (with effect in accordance with s. 46(5)(b) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 46(3)(d), Sch. 11 Pt. 2(12) (with s. 46(7)); (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

[^M_F_243952e8-c54a-40d8-d8c3-b0142dd910e5]: S. 104(4A) inserted (with effect in accordance with Sch. 37 para. 18(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para 18(1)

[^M_F_2b6e94af-8af8-4626-cd14-19aa10fe814e]: Sum in Sch. 5BB para. 2(1) substituted (6.4.2023 in relation to shares issued on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 15(6)(a)(7)

[^M_F_2c8eaee2-f664-4473-d868-1f802e9c776e]: Words in s. 87A(3)(b) substituted (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. 36

[^M_F_35d751a2-fee9-4461-9084-a92684035924]: Words in s. 271(7) repealed (with effect in accordance with s. 46(5)(a) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 46(3)(c), Sch. 11 Pt. 2(12) (with s. 46(7))

[^M_F_371fddd5-984b-4443-dd48-60b82610b7a6]: Words in s. 271(7) substituted (with effect in accordance with s. 46(5)(a) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 46(3)(a) (with s. 46(7))

[^M_F_416545a9-5265-4334-87d7-1105afebcaeb]: S. 151S inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 39 (with Sch. 9 paras. 1-9, 22)

[^M_F_4b61305e-71a2-431f-a73f-0e3a07f2df4d]: S. 151V inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 42 (with Sch. 9 paras. 1-9, 22)

[^M_F_4d921299-db8d-4b6b-8990-a424a199755c]: Words in Sch. 7D para. 11(3)(a)(i) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 187(3), 204 (with Sch. 8 paras. 205-215)

[^M_F_4fe50031-dc7f-431d-c7a1-cf7d07893eec]: S. 151T and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 40 (with Sch. 9 paras. 1-9, 22)

[^M_F_55346901-4f1c-44ac-ae41-c1b504595caf]: S. 99A heading 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(f) (with reg. 1(2))

[^M_F_55adb570-8d97-412d-c2cd-5d972766337f]: Words in s. 171(3) substituted (with effect in accordance with Sch. 29 para. 2(6) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 2(4) (with Sch. 29 para. 46(5))

[^M_F_55d17d2f-bc63-4240-9d1d-785fae29c8c0]: S. 151Y inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 45 (with Sch. 9 paras. 1-9, 22)

[^M_F_5b8b14db-4446-4fb3-9879-55cccc05e410]: S. 248E(9) inserted (6.4.2023 in relation to disposals made on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 43(2)(3)

[^M_F_601ae019-39a4-48e2-a704-6eff07a36d8f]: Words in Sch. 7D para. 12(4)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 188, 204 (with Sch. 8 paras. 205-215)

[^M_F_6452d5b8-3616-4ca0-b4f7-f5e78947e943]: Words in s. 150A 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(2)

[^M_F_64ba3ff9-06fc-4cba-d35d-2aab95dbeebd]: Word in Sch. 7D para. 11(2) omitted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 187(2), 204 (with Sch. 8 paras. 205-215)

[^M_F_69ff9efc-c86b-44a8-a2a4-d95b41ec91ca]: S. 122(3) repealed (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 52(2), Sch. 41 Pt. V(10)

[^M_F_71e335a0-1fe7-4f7e-99d0-3e5bb711918e]: S. 151N inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 34 (with Sch. 9 paras. 1-9, 22)

[^M_F_7c164997-1bb5-4630-b013-2a564d7bd8a6]: Words in s. 171(2)(a) substituted (with effect in accordance with Sch. 29 para. 2(6) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 2(3)(a) (with Sch. 29 para. 46(5))

[^M_F_7db55573-09f7-43cd-a679-aad5ab1a5714]: S. 151O inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 35 (with Sch. 9 paras. 1-9, 22)

[^M_F_841eeb5d-b63d-4992-b66c-0b2518d21e0f]: S. 151W inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 43 (with Sch. 9 paras. 1-9, 22)

[^M_F_9e25f256-54ff-4544-ed2c-c358092b0bbd]: S. 174(1)-(3) repealed (with effect in accordance with Sch. 40 Pt. II(12) Note 6 of the amending Act) by Finance Act 2000 (c. 17), Sch. 40 Pt. II(12) (with Sch. 29 para. 46(5))

[^M_F_a66f709c-1641-493b-ed52-d75fc9d309f7]: Sum "£200,000" in formula in Sch. 5BB para. 2(2) substituted for "£100,000" (6.4.2023 in relation to shares issued on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 15(6)(b)(7)

[^M_F_ae68e326-ed1b-4ba0-e1d0-ebd49bf2686a]: S. 151X and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 44 (with Sch. 9 paras. 1-9, 22)

[^M_F_b0425073-810f-4c54-c8b0-a41f219afb0a]: Words in s. 171(2) substituted (with effect in accordance with Sch. 29 para. 2(6) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 2(3)(b) (with Sch. 29 para. 46(5))

[^M_F_b3f3cac4-0c08-46f8-fc57-13b3f7599fee]: Word in Sch. 7D para. 11(1) omitted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 187(2), 204 (with Sch. 8 paras. 205-215)

[^M_F_bac86665-7795-49ea-9079-4992cd9f994c]: Words in Sch. 7D para. 13(1)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 189, 204 (with Sch. 8 paras. 205-215)

[^M_F_c0bed3de-a0c4-4707-8e40-abbaa327db18]: Words in Sch. 7D para. 13(3) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 189, 204 (with Sch. 8 paras. 205-215)

[^M_F_c4372e9f-1b89-4081-d106-22ec83a0ca02]: S. 171(6) added (with effect in accordance with Sch. 29 para. 2(6) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 2(5) (with Sch. 29 para. 46(5))

[^M_F_d2cef17f-44d7-4eb6-a21a-72524ce9544c]: S. 151K inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 31 (with Sch. 9 paras. 1-9, 22)

[^M_F_d9dcc65f-1091-4408-befd-bb326e2c0f1e]: S. 58(1A)-(1D) substituted for s. 58(1) (6.4.2023 in relation to disposals made on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 41(2)(6)

[^M_F_dfc1717f-df5e-4a11-e995-1873b07f73e4]: S. 225BA inserted (6.4.2023 in relation to disposals made on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 41(4)(6)

[^M_F_e2972858-19a8-4ed4-ca31-eeffafc6d452]: S. 151I inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 29 (with Sch. 9 paras. 1-9, 22)

[^M_F_e705a48d-5f69-45e5-d32f-862bd3a20f32]: Words in s. 122(2) repealed (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 52(1), Sch. 41 Pt. V(10)

[^M_F_ebcd6eab-b60c-4e65-aad6-a28bc7bd77f4]: S. 151P and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 36 (with Sch. 9 paras. 1-9, 22)

[^M_F_ec1ada01-e8e2-4575-f8ba-5100b896df01]: Words in s. 225B(3) inserted (6.4.2023 in relation to disposals made on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 41(3)(b)(6)

[^M_F_f099939c-4484-4c4e-e1a0-010fb3d5e977]: Words in s. 196(2) substituted (with effect in accordance with s. 181(4) of the amending Act) by Finance Act 1996 (c. 8), s. 181(2)

[^M_F_fd4a2149-4e0c-4778-eda7-6bca132a1763]: Words in s. 271(7) repealed (with effect in accordance with s. 46(5)(a) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 46(3)(b), Sch. 11 Pt. 2(12) (with s. 46(7))

[^M_F_fdc3c3e3-2ac3-428f-c76c-a161c869348f]: S. 151J and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 30 (with Sch. 9 paras. 1-9, 22)

[^M_F_fe10cdde-9ed7-431d-8919-9bddac0ce913]: S. 151U inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 41 (with Sch. 9 paras. 1-9, 22)

[^key-89faf67d9889ec60c39f5e3765ba8231]: S. 28A inserted (with effect in accordance with s. 40(2) of the amending Act) by Finance (No. 2) Act 2023 (c. 30), s. 40(1)

[^key-83c4505550b505f10febfe2081f7866c]: Ss. 138ZA-138ZC inserted (with effect in accordance with s. 36(4) of the amending Act) by Finance (No. 2) Act 2023 (c. 30), s. 36(2)

[^key-29ed07bc10bc188e4507a25958364518]: Words in s. 288 inserted (with effect in accordance with s. 36(4) of the amending Act) by Finance (No. 2) Act 2023 (c. 30), s. 36(3)

[^key-47129fc1df869bd5cd0c7a6ed87b9764]: Words in Sch. 5AAA para. 7(5)(a) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(2)(a)(i)

[^key-74479a928669a6c489221b08576b405f]: Words in Sch. 5AAA para. 7(5)(b) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(2)(a)(ii)

[^key-8bdbd20385b6e65b33df76982a4aa178]: Words in Sch. 5AAA para. 7(5) omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(2)(a)(iii)

[^key-a0b9273d1d942a9f1a9421bb30b6c05a]: Sch. 5AAA para. 7(5A) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(2)(b)

[^key-ce04fc291d9dae449305bcf61cf9668f]: Sch. 5AAA para. 7(8) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(2)(c)

[^key-f2a4ccaf07dc2426f465e10afeddd7b1]: Words in Sch. 5AAA para. 13(3)(a) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(3)(a)(i)

[^key-fa56e67e0325240f5a1545d142d1fc35]: Words in Sch. 5AAA para. 13(3)(b) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(3)(a)(ii)

[^key-1759d06f9caa3f1db435ed5bcc9d66ff]: Words in Sch. 5AAA para. 13(3) omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(3)(a)(iii)

[^key-7126d6a7cba105f7dca87ea24f836ecb]: Sch. 5AAA para. 13(3A) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(3)(b)

[^key-72c61a425fd68617f202dd3195552b8b]: Sch. 5AAA para. 46(4A) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(4)(b)

[^key-07170033f8de9c0f9c6fbb5bdb14b75a]: Words in Sch. 5AAA para. 46(4)(a) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(4)(a)(i)

[^key-7432668657409c8f914db2baa559d588]: Words in Sch. 5AAA para. 46(4) omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(4)(a)(iii)

[^key-940b3661d97f6efd55029db441c05bf3]: Words in Sch. 5AAA para. 46(4)(b) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(4)(a)(ii)

[^key-35e0b0b3eb66e7c503f858a470a1cc8f]: Sch. 5AAA para. 46A(4) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(5)

[^key-7063af25cf97ae5ea204b00bed3cbec7]: Words in Sch. 5AAA para. 47(1) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(6)

[^key-b44c4ae94fa57430fe714c5477c2090f]: Sch. 5AAA para. 51(3) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(7)

[^key-14ac47026a4745b9ce655adf79b3a286]: Words in Sch. 5AAA para. 46(3)(a) substituted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 7 para. 4(9) (with Sch. 7 para. 5)

[^key-53be284c3842071914f58670609324d7]: Sum in s. 1K(2) substituted (with effect for the tax year 2024-25 and subsequent tax years) by Finance Act 2023 (c. 1), s. 8(4)(5)

[^key-1195fe485c12be10e54c6ed932f431fb]: Words in s. 41(9)(a) substituted (with effect for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 37, 47 (with Sch. 10 paras. 48-50)

[^key-c1c018dd3bec034809d94e5eca061f9a]: Sch. 1A para. 9 applied (with modifications) (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 11(5) (with reg. 63)

[^key-77d722877ae075749ca39e779f4f9733]: Sch. 1A Pt. 2 applied (with modifications) (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 11(4) (with reg. 63)

[^key-e8e7622ab24773f402372adfe22c29a7]: Sch. 5AAA para. 13(7) applied (with modifications) (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 12(2) (with reg. 63)

[^key-bf3321245e5064940066682583b0bba7]: Words in Sch. 5AAA para. 5 cross-heading substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 53(2) (with reg. 63)

[^key-b6f48ebd97581ab6a5a9ef5cd8cee595]: S. 103DC inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(4) (with reg. 63)

[^key-55301d179c84cc032df960582058d1a8]: S. 99A(6)(aa) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(2) (with reg. 63)

[^key-d6b37e49fd7d72bd0adc28fec92cd91d]: Word in s. 103D(1) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(3)(a)(i) (with reg. 63)

[^key-01cd4b7a06df4238494dbd2b423cfa72]: Words in s. 103D(1) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(3)(a)(ii) (with reg. 63)

[^key-63aa0b0cf0229f6aacba2fe8513db595]: Word in s. 103D(2) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(3)(b)(i) (with reg. 63)

[^key-c2a3a55e0c69e9227867de5c53a4b831]: Words in s. 103D(2) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(3)(b)(ii) (with reg. 63)

[^key-86b58d389bfa4ef99d2ddfa0e19c1515]: S. 103E(1)(aa) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(5) (with reg. 63)

[^key-5a153e9881492fd8acba15b825bd0d82]: Word in s. 211B(1)(a)(i) omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(6)(a) (with reg. 63)

[^key-0489dc8d875115a03223dfb0ede0d24c]: S. 211B(1)(a)(ia) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(6)(b) (with reg. 63)

[^key-b9216253386bbf349a567a992363601b]: S. 212(1)(bb) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(7)(a) (with reg. 63)

[^key-baafa9d2640b5ed50ee2e5c21f3d506b]: S. 212(1A)(1B) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(7)(b) (with reg. 63)

[^key-76fb21e03ca29caba0de0503e97fd410]: Words in s. 288(8) Table inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 52(8) (with reg. 63)

[^key-2569f3ed56f2915ae48f3a5f80c88733]: Words in Sch. 5AAA para. 5(1) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 53(3) (with reg. 63)

[^key-83c31c0606441ae3c0b1d0857d8bd71a]: Words in Sch. 5AAA para. 12(3)(a) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 53(4)(a) (with reg. 63)

[^key-c835460c378f84e7bf3a7411eb2a3fbd]: Words in Sch. 5AAA para. 12(4)(b) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 53(4)(b) (with reg. 63)

[^key-be0c0524cd697ac4a168b22687906e2a]: Words in Sch. 5AAA para. 12(8) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 53(4)(c) (with reg. 63)

[^key-a298522ad8c54bb4b874f56c936f7ea2]: Words in Sch. 5AAA para. 21(5)(a) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 53(5) (with reg. 63)

[^key-7fa376039eb68a0ed63b7b84b279a96c]: Sch. 5AAA para. 33(1)(aa) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 53(6)(a) (with reg. 63)

[^key-0cdd8bb566fbd55795010018789bdf34]: Words in Sch. 5AAA para. 33(1) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 53(6)(b) (with reg. 63)

[^key-3288157812e3c64452c5000fc9b71f9e]: Words in Sch. 7AC para. 3B(4)(b) renumbered as Sch. 7AC para. 3B(4)(b)(i) (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 54(2)(a)(i) (with reg. 63)

[^key-d8094d7fb8a270026bb24049d303df5a]: Sch. 7AC para. 3B(4)(b)(ii) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 54(2)(a)(ii) (with reg. 63)

[^key-5f57e15328a71152639b620ab118cc03]: Sch. 7AC para. 3B(6A) inserted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 54(2)(b) (with reg. 63)

[^key-72c5b91c5fc16fb714322354504c4c70]: Sch. 7AC para. 3B(7) substituted (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 54(2)(c) (with reg. 63)