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Taxation of Chargeable Gains Act 1992
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- 1992 c. 12
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Version Superseded: 24/07/2002
Alternative versions:
- 06/03/1992- Amendment
- 11/01/1994- Amendment
- 05/04/1994- Amendment
- 03/05/1994- Amendment
- 19/09/1994- Amendment
- 29/11/1994- Amendment
- 03/01/1995- Amendment
- 01/05/1995- Amendment
- 31/12/1995- Amendment
- 29/04/1996- Amendment
- 19/03/1997- Amendment
- 28/04/1997- Amendment
- 01/01/1999- Amendment
- 27/07/1999- Amendment
- 12/01/2000- Amendment
- 28/07/2000- Amendment
- 06/11/2000- Amendment
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- 01/02/2001- Amendment
- 15/03/2002
Point in time - 24/07/2002- Amendment
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- 01/04/2012- Amendment
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- 30/09/2013- Amendment
- 01/04/2015- Amendment
- 07/08/2015- Amendment
- 16/11/2017- Amendment
- 12/02/2019- Amendment
- 08/07/2021- Amendment
- 04/01/2024- Amendment
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Point in time view as at 15/03/2002.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Introductory Text is up to date with all changes known to be in force on or before 25 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.
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Taxation of Chargeable Gains Act 1992
1992 CHAPTER 12
An Act to consolidate certain enactments relating to the taxation of chargeable gains.
[6th March 1992]
Be 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:—
Modifications etc. (not altering text)
C1Act 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)
C2Act modified (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), Sch. 24 paras. 2(1), 9(1)(6)-(8), 11(4)
C3Act 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))
C4Act modified (3.5.1994) by Finance Act 1994 (c. 9), s. 173(2)(c) (with s. 173(1))
C5Act applied (3.5.1994) by Finance Act 1994 (c. 9), Sch. 25 para. 1(2)
C6Act 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.
C7Act modified (retrospective to 29.11.1994) by Finance Act 1995 (c. 4), s. 154(1)(3)
C8Act applied (3.1.1995) by The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16)), art. 20(7)
C9Act extended (3.1.1995) by The Ports (Northern Ireland) Order 1994 (S.I. 1994/2809 (N.I. 16)), art. 18(3)
C10Act 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))
C11Act 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)
C12Act 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)
C13Act modified (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 113(2)
C14Act modified (retrospective to 31.12.1995) by Finance Act 1996 (c. 8), s. 203(10)
C15Act 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)
C16Act 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)
C17Act 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)
C18Act 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)
C19Act 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)
C20Act 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)
C21Act 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)
C22Act 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)
C23Act modified (1.1.1999) by The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177), regs. 1, 36-39
C24Act modified by Finance Act 1996 (c. 8), s. 92(7)-(11) (as inserted (with effect in accordance with s. 65(8) of the amending Act) by Finance Act 1999 (c. 16), s. 65(7))
C25Act modified (12.1.2000) by Greater London Authority Act 1999 (c. 29), Sch. 33 paras. 2, 8; S.I. 1999/3434, art. 2
C26Act applied (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 96(1)(2)
C27Act applied (with modifications) (6.11.2000) by Postal Services Act 2000 (c. 26), Sch. 4 para. 7; S.I. 2000/2957, art. 2(1), Sch. 1
C28Act modified (1.2.2001) by Transport Act 2000 (c. 38), Sch. 7 paras. 2(1)(2), 3, 4, 20(2)(4); S.I. 2001/57, art. 3(1)
C29Act modified (15.1.2001) by Transport Act 2000 (c. 38), Sch. 26 paras. 9, 12(2), 26(2), 33(2); S.I. 2000/3376, art. 2
Commencement Information
I1Act partly in force at Royal Assent and otherwise in force or coming into force as mentioned in s.289.
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