- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/05/2011)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation of Chargeable Gains Act 1992
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Rhagor o Adnoddau
Changes over time for: Paragraph 1
Alternative versions:
- 06/04/1992- Amendment
- 21/07/2008- Amendment
- 21/07/2009- Amendment
- 27/05/2011
Point in time
Status:
Point in time view as at 27/05/2011.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Paragraph 1 is up to date with all changes known to be in force on or before 26 November 2024. 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.
Changes to Legislation
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1(1)[F1For the purposes of corporation tax, where—] U.K.
(a)a person makes a disposal, not being a no gain/no loss disposal, of an asset which [F2the person] acquired after 31st March 1982, and
(b)the disposal by which [F2the person] acquired the asset and any previous disposal of the asset after 31st March 1982 was a no gain/no loss disposal,
[F2the person] shall be treated for the purposes of section 35 as having held the asset on 31st March 1982.
(2)For the purposes of this paragraph a no gain/no loss disposal is one on which by virtue of any of the [F3no gain/no loss provisions] [F4or any of sections 195B, 195C or 195E] neither a gain nor a loss accrues to the person making the disposal.
Textual Amendments
F1Words in Sch. 3 para. 1(1) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 65(2)(a)(i)
F2Words in Sch. 3 para. 1(1) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 65(2)(a)(ii)
F3Words in Sch. 3 para. 1(2) substituted (with effect in accordance with Sch. 2 para. 71 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 65(2)(b)
F4Words in Sch. 3 para. 1(2) inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2009 (c. 10), Sch. 40 para. 7
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