http://www.legislation.gov.uk/ukpga/1992/12/introduction/1994-11-29

Taxation of Chargeable Gains Act 1992

An Act to consolidate certain enactments relating to the taxation of chargeable gains.

1992-03-06

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Statute Law Database

2024-06-12

Expert Participation

1994-11-29

Taxation of Chargeable Gains Act 1992

s. 35(3)(d)(xviii)

Housing and Regeneration Act 2008

Sch. 7

para. 9

s. 325(1)

art. 2(1)

3(1)

Taxation of Chargeable Gains Act 1992

s. 35(3)(d)(xviii)

Crossrail Act 2008

Sch. 13

para. 46

Taxation of Chargeable Gains Act 1992

s. 35(3)(d)(xviii)

The Housing and Regeneration Act 2008 (Consequential Provisions) Order 2008

Sch. 1

para. 42

Sch. 3

Sch. 2

art. 1(2)

Taxation of Chargeable Gains Act 1992

Sch. 10

para. 14(43)-(45)

Finance Act 2008

s. 41(7)(c)

s. 41(8)

Taxation of Chargeable Gains Act 1992

Sch. 10

para. 14(47)-(49)

Finance Act 2008

s. 41(7)(c)

s. 41(8)

Taxation of Chargeable Gains Act 1992

Sch. 10

para. 14(63)

Finance Act 2008

s. 41(7)(c)

s. 41(8)

Taxation of Chargeable Gains Act 1992

s. 214(1)

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2007

reg. 29

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 3(1)(f)

Income Tax Act 2007

Sch. 1

para. 347

Sch. 2

s. 1034(1)

Taxation of Chargeable Gains Act 1992

s. 35(3)(d)(i)

Finance (No. 2) Act 2005

s. 59(2)

Taxation of Chargeable Gains Act 1992

s. 171(3A)

Finance (No. 2) Act 2005

Sch. 7

para. 9

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 3

The Tax and Civil Partnership Regulations 2005

reg. 128

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 5

The Tax and Civil Partnership Regulations 2005

reg. 128

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 6

The Tax and Civil Partnership Regulations 2005

reg. 128

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 7A

para. 1(3A)

Finance (No. 2) Act 2005

s. 65(3)

Taxation of Chargeable Gains Act 1992

Sch. 7A

para. 1(3A)(aa)

Finance (No. 2) Act 2005

s. 65(2)

Taxation of Chargeable Gains Act 1992

Sch. 7A

para. 9(6)

Finance (No. 2) Act 2005

s. 65(5)

Taxation of Chargeable Gains Act 1992

s. 254(1)(c)

Income Tax (Trading and Other Income) Act 2005

Sch. 1

para. 443

Sch. 2

s. 883(1)

Taxation of Chargeable Gains Act 1992

s. 151F

Corporation Tax Act 2009

Sch. 2

para. 71(1)(f)

Sch. 3

Pt. 2

Sch. 2

Pt. 1

s. 1329(3)

Taxation of Chargeable Gains Act 1992

Act

The Pension Protection Fund (Tax) Regulations 2006

Pension Protection Fund (Tax) Regulations 2006

reg. 37(2)

reg. 1

Taxation of Chargeable Gains Act 1992

Act

The Pension Protection Fund (Tax) Regulations 2006

Pension Protection Fund (Tax) Regulations 2006

reg. 38(3)

reg. 1

Taxation of Chargeable Gains Act 1992

Sch. A1

para. 17(5)

Finance Act 2006

Sch. 12

para. 27(2)

Taxation of Chargeable Gains Act 1992

s. 35(3)(d)

Finance Act 1994

Sch. 25

para. 4(1)

(3)

Taxation of Chargeable Gains Act 1992

s. 164F(1)

Finance Act 1994

Sch. 11

para. 9(2)(a)

(3)

Taxation of Chargeable Gains Act 1992

s. 164F(3)

Finance Act 1994

Sch. 11

para. 9(2)(b)

(3)

Taxation of Chargeable Gains Act 1992

s. 164F(4A)(a)

Finance Act 1994

Sch. 11

para. 9(2)(c)

(3)

Taxation of Chargeable Gains Act 1992

s. 164F(4A)(b)(i)

Finance Act 1994

Sch. 11

para. 9(2)(c)

(3)

Taxation of Chargeable Gains Act 1992

s. 165(3)(b)

Finance Act 2000

s. 90(4)

Taxation of Chargeable Gains Act 1992

s. 174(1)

Transport Act 2000

Sch. 7

para. 7(1)

Sch. 7

para. 2

s. 275(1)

Taxation of Chargeable Gains Act 1992

s. 176(7)(c) and word

Finance Act 2000

Sch. 40

Pt. 2(12)

Taxation of Chargeable Gains Act 1992

s. 587B

Finance Act 2000

s. 43(1)

Taxation of Chargeable Gains Act 1992

s. 106A(5)

Finance Act 1998

s. 124(8)(a)

(b)

Taxation of Chargeable Gains Act 1992

s. 164L(8)

Finance Act 1998

s. 46(3)(a)

Sch. 7

para. 7

Taxation of Chargeable Gains Act 1992

s. 169S(4A)

Finance Act 2015

s. 43(2)

s. 43(5)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 3(1)

The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004

reg. 7(1)

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 3(6)

The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004

reg. 7(2)

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 5(1)

The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004

reg. 7(3)

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004

reg. 13(3)

reg. 1(1)

Taxation of Chargeable Gains Act 1992

s. 211(1)

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004

reg. 37

reg. 1

Taxation of Chargeable Gains Act 1992

s. 213(5)

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004

reg. 40

reg. 1

Taxation of Chargeable Gains Act 1992

s. 214A

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004

reg. 40

reg. 1

Taxation of Chargeable Gains Act 1992

s. 214A(4)

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004

reg. 40

reg. 1

Taxation of Chargeable Gains Act 1992

Sch. 7AC

para. 17

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004

reg. 40

reg. 1

Taxation of Chargeable Gains Act 1992

Sch. 7AD

para. 10

The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004

reg. 40

reg. 1

Taxation of Chargeable Gains Act 1992

Act

Finance Act 2002

Sch. 16

para. 48(1)

(2)

s. 57(3)

Taxation of Chargeable Gains Act 1992

Pt. 4

Ch. 1

Finance Act 2002

Sch. 16

para. 47(5)

s. 57(3)

Taxation of Chargeable Gains Act 1992

Pt. 4

Ch. 2

Finance Act 2002

Sch. 16

para. 40(4)

s. 57(3)

Taxation of Chargeable Gains Act 1992

Pt. 4

Ch. 2

Finance Act 2002

Sch. 16

para. 41(4)

s. 57(3)

Taxation of Chargeable Gains Act 1992

s. 104-107

Finance Act 2002

Sch. 16

para. 47(6)

s. 57(3)

Taxation of Chargeable Gains Act 1992

s. 116

Finance Act 2002

Sch. 16

para. 40(4)

s. 57(3)

Taxation of Chargeable Gains Act 1992

s. 116

Finance Act 2002

Sch. 16

para. 41(4)

s. 57(3)

Taxation of Chargeable Gains Act 1992

s. 116(10)

Finance Act 2002

Sch. 16

para. 40(2)

s. 57(3)

Taxation of Chargeable Gains Act 1992

s. 127-130

Finance Act 2002

Sch. 16

para. 40(1)

s. 57(3)

Taxation of Chargeable Gains Act 1992

s. 127

Finance Act 2002

Sch. 16

para. 47(7)

(8)

s. 57(3)

Taxation of Chargeable Gains Act 1992

s. 135

136

Finance Act 2002

Sch. 16

para. 41(1)

s. 57(3)

Taxation of Chargeable Gains Act 1992

Sch. 6

para. 2(2)

Finance Act 2002

Sch. 9

para. 5(14)

Taxation of Chargeable Gains Act 1992

s. 188J(2)

Finance (No. 2) Act 2017

Sch. 14

para. 31

s. 61(6)

reg. 2

Taxation of Chargeable Gains Act 1992

s. 4(4)

(5)

Scotland Act 2016

s. 15(3)

s. 13(14)

15(7)(a)

72(3)

Taxation of Chargeable Gains Act 1992

s. 4(10)

(11)

Scotland Act 2016

s. 15(4)

s. 13(14)

15(7)(a)

72(3)

Taxation of Chargeable Gains Act 1992

s. 4(10)

Finance Act 2016

s. 83(11)

Taxation of Chargeable Gains Act 1992

s. 4A(5)

Scotland Act 2016

s. 15(5)

s. 13(14)

15(7)(a)

72(3)

Taxation of Chargeable Gains Act 1992

s. 179

Atomic Energy Authority Act 1995

Sch. 3

para. 5(4)

Taxation of Chargeable Gains Act 1992

s. 218(4)

Housing (Scotland) Act 2001

Sch. 10

para. 18(1)

s. 113(1)

Taxation of Chargeable Gains Act 1992

s. 219(2)

Housing (Scotland) Act 2001

Sch. 10

para. 18(2)

s. 113(1)

Taxation of Chargeable Gains Act 1992

s. 117(11)(b)

The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 1999

reg. 2

reg. 1

Taxation of Chargeable Gains Act 1992

s. 254(1)(c)

Finance Act 1999

s. 65(12)

Taxation of Chargeable Gains Act 1992

s. 271

Greater London Authority Act 1999

s. 157(4)(b)

s. 425(2)

Taxation of Chargeable Gains Act 1992

Act

Finance Act 1997

Sch. 12

para. 12(7)

Sch. 12

para. 17

Taxation of Chargeable Gains Act 1992

s. 104(4)(b)

The Personal Equity Plan (Amendment No. 2) Regulations 1997

reg. 13(1)(a)

reg. 1

Taxation of Chargeable Gains Act 1992

s. 104(4)(b)(i)

The Personal Equity Plan (Amendment No. 2) Regulations 1997

reg. 13(1)(b)

reg. 1

Taxation of Chargeable Gains Act 1992

s. 107(11)

The Personal Equity Plan (Amendment No. 2) Regulations 1997

reg. 13(2)(b)

reg. 1

Taxation of Chargeable Gains Act 1992

1992 c. 12

An Act to consolidate certain enactments relating to the taxation of chargeable gains.

[6th March 1992]

I1 C1Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C2 C3 C4 C5 C6 C7

Annotations:

Commencement Information

Act partly in force at Royal Assent and otherwise in force or coming into force as mentioned in s.289.

Modifications etc. (not altering text)

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)