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Finance Act 1994
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Finance Act 1994, Cross Heading: Supplementary is up to date with all changes known to be in force on or before 15 December 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.
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Changes and effects yet to be applied to Schedule 12 Crossheading Supplementary:
- s. 16A(2)(g) inserted by 2023 c. 30 Sch. 13 para. 28
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 16A(2)(g) inserted by 2023 c. 30 Sch. 13 para. 28
SupplementaryU.K.
8(1)In this Schedule—U.K.
“the 1992 Act” means the M1Taxation of Chargeable Gains Act 1992, and
“the old indexation rules” means the 1992 Act as it would have effect if—
(a)the amendments made by subsections (1) to (5) of section 93 of this Act, and
(b)the repeal of section 103 (collective investment schemes, etc.) and section 111 (building societies) of the 1992 Act by subsection (7) of section 93 of this Act,
had not come into force.
(2)Other expressions not defined in this Schedule but used both in it and in the 1992 Act have the same meaning as in that Act.
(3)References in this Schedule to the reduction of any amount include its reduction to nil.
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