Taxation of Chargeable Gains Act 1992
1992 c. 12
An Act to consolidate certain enactments relating to the taxation of chargeable gains.
Act applied (with modifications) by S.I. 1992/415, reg. 3 (with regs. 4-7)
Power to extend conferred (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by 1993 c. 34, s. 134, Sch. 15 para. 4(10)
Power to extend conferred (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by 1993 c. 34, s. 165, Sch. 16 para. 3(3)(b)
Act modified (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by 1993 c. 34, s. 169, Sch. 17 paras. 2(1), 4(1)
Act modified (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), Sch. 24 paras. 2(1), 9(1)(6)-(8), 11(4)
Act applied (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(1) (with reg. 1(2))
Act modified (3.5.1994) by Finance Act 1994 (c. 9), s. 173(2)(c) (with s. 173(1))
Act applied (3.5.1994) by Finance Act 1994 (c. 9), Sch. 25 para. 1(2)
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.
Act modified (retrospective to 29.11.1994) by Finance Act 1995 (c. 4), s. 154(1)(3)
Act applied (3.1.1995) by The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16)), art. 20(7)
Act extended (3.1.1995) by The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16)), art. 18(3)
Act modified by Income and Corporation Taxes Act 1988 (c. 1), s. 737C(11A) (as inserted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 1995 (c. 4), s. 80(3))
Act applied by Income and Corporation Taxes Act 1988 (c. 1), Sch. 15B para 8(5) (as inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 71(2), Sch. 15)
Act modified (with effect in accordance with s. 126(9) of the amending Act) by Finance Act 1995 (c. 4), s. 126, Sch. 23 para. 1(1)
Act modified (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 113(2)
Act modified (retrospective to 31.12.1995) by Finance Act 1996 (c. 8), s. 203(10)
Act extended (with modifications) and applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 92(4)-(6) (with Sch. 10, Sch. 11, Sch. 15)
Act extended and applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 93(4)-(13) (with Sch. 10, Sch. 11, Sch. 15)
Act modified (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 98, Sch. 10 para. 5(4)
Act applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 102, Sch. 13 paras. 13(6), 15(1)
Act applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 105, Sch. 15 paras. 8(11), 22(4), 26(2)
Act modified (19.3.1997) by Finance Act 1997 (c. 16), Sch. 12 para. 12(1)(2)(3)(7), 13, 14 (with Sch. 12 para. 17)
Act extended (28.4.1997) by The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154), reg. 3 (with regs. 5-8, 20-23) (as substituted (8.8.1997) by S.I. 1997/1715, regs. 1, 3)
Act modified (28.4.1997) by The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154), regs. 5(1), 6(1), 7(1), 8(1) (with regs. 4, 5(2)(3)(k), 6(2), 7(2)(3), 8(2)) (as amended (8.8.1997) by S.I. 1997/1715, regs. 1, 4, 5)
Act modified (1.1.1999) by The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177), regs. 1, 36-39
Act partly in force at Royal Assent and otherwise in force or coming into force as mentioned in s.289.