- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2010)
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Finance Act 2007
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2007 c. 11
- SCHEDULE 7
- Part 1
- Taxation of Chargeable Gains...
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Taxation of Chargeable Gains Act 1992 (c. 12)
Alternative versions:
- 19/07/2007- Amendment
- 06/04/2010
Point in time
Status:
Point in time view as at 06/04/2010.
Changes to legislation:
Finance Act 2007, Cross Heading: Taxation of Chargeable Gains Act 1992 (c. 12) is up to date with all changes known to be in force on or before 03 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.
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Taxation of Chargeable Gains Act 1992 (c. 12)U.K.
60U.K.TCGA 1992 is amended as follows.
61U.K.In section 204(10) (policies of insurance and non-deferred annuities)—
(a)for “as defined in section 458(3)” substitute “ within the meaning of Chapter 1 of Part 12 ”, and
(b)omit “other”.
62U.K.In section 210B—
(a)omit paragraph (b) of subsection (6) and the word “or” before it, and
(b)in subsection (8) (disposal and acquisition of section 440A securities), in the definition of “chargeable section 440A holding”, for “(2)(a)(iii)” substitute “ (2)(a)(i) ”.
63U.K.In section 212(2) (annual deemed disposal of holdings of certain assets), for the words from “pension business” to the end substitute “ gross roll-up business ”.
64U.K.In section 213(1A) (spreading of gains and losses under section 212), omit the words following “general annuity business”.
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