Taxation of Chargeable Gains Act 1992, Paragraph 10 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
10(1)In paragraph 2 of Schedule 2 to the Trustee Savings Bank Act 1985 —U.K.
(a)for “Capital Gains Tax Act 1979” there shall be substituted “ 1992 Act ”; and
(b)for “5 to the Act of 1979” there shall be substituted “ 2 to the 1992 Act ”.
(2)In paragraph 3 of that Schedule —
(a)for “II of Part II of the Act of 1979” there shall be substituted “ III of Part II of the 1992 Act ”; and
(b)for “12 of Schedule 5 to the Act of 1979” there shall be substituted “ 16 of Schedule 2 to the 1992 Act ”.
(3)In paragraph 4 of that Schedule —
(a)for “Act of 1979” (in three places) there shall be substituted “ 1992 Act ”;
(b)for “134” and “26” there shall be substituted respectively “ 251 ”and “ 30 ”; and
(c)for “278 of the Taxes Act” (in both places) there shall be substituted “ 178 or 179 of the 1992 Act ”.
(4)In paragraph 9 —
(a)at the end of sub-paragraph (1) there shall be added— “the 1992 Act” means the Taxation of Chargeable Gains Act 1992; ”and
(b)in sub-paragraph (2) for “Capital Gains Tax Act 1979” there shall be substituted “ 1992 Act ”.
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