Taxation of Chargeable Gains Act 1992

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 applied (with modifications) (28.4.1997) by The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154), regs. 3-8 (with regs. 20-23) (as amended (8.8.1997) by S.I. 1997/1715, regs. 1, 3-5; (1.10.2002) S.I. 2002/1973, regs. 1(2), 2)

Act modified (1.1.1999) by The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177), regs. 1, 36-39

Act 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))

Act modified (12.1.2000) by Greater London Authority Act 1999 (c. 29), Sch. 33 paras. 2, 8; S.I. 1999/3434, art. 2

Act 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)

Act 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

Act 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)

Act 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

Act applied by Finance Act 1996 (c. 8), s. 92(10A) (as inserted (with effect in accordance with s. 79(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 23 para. 5(6))

Act modified by Finance Act 1996 (c. 8), s. 93B(2) (as inserted (with effect in accordance with Sch. 11 paras. 7, 18 of the amending Act) by Finance Act 2002 (c. 23), s. 77(1) (with s. 77(2)))

Act applied (with modifications) (with effect in accordance with s. 58(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 18 para. 10

Act applied (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 26 para. 48(9)

Act applied (with effect in accordance with s. 84(1) of the amending Act) by Finance Act 2002 (c. 23), Sch. 29 paras. 130(3)-(5)(7), 131(5)

Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002 (S.I. 2002/1970), reg. 4(1) (with regs. 6, 8)

Act applied (22.7.2004) by Finance Act 2004 (c. 12), s. 133(2)(10)

Act applied (22.7.2004) by Finance Act 2004 (c. 12), Sch. 23 para. 10(4)

Act modified (22.7.2004) by Finance Act 2004 (c. 12), Sch. 36 para. 2(5) (with s. 283(5), Sch. 36)

Act modified by Income and Corporation Taxes Act 1988 (c. 1), s. 763(6A) (as inserted (with effect in accordance with s. 145(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 26 para. 15(2) (with Sch. 26 para. 17))

Act construed as one with Finance Act 1993 (c. 34), Sch. 20A para. 5(3) (as inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 25 para. 3)

Act modified (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2004 (S.I. 2004/2200), reg. 7

Act modified (5.10.2004) by Energy Act 2004 (c. 20), s. 198(2), Sch. 9 paras. 6, 20, 28, 32 (with s. 38(2)); S.I. 2004/2575, art. 2(1), Sch. 1

Act modified (with effect in accordance with s. 56 of the amending Act) by Finance Act 2005 (c. 7), s. 53

Act construed as one with Finance Act 2005 (c. 7), ss. 30-33, Sch. 1 by Finance Act 2005 (c. 7), s. 41(3) (with s. 45)

Act modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 paras. 5, 16; S.I. 2005/1444, art. 2(1), Sch. 1

Act modified by Finance Act 1996 (c. 8), s. 91G(1)(2) (as inserted (with effect in accordance with Sch. 7 para. 10(7) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 7 para. 10(6))

Act modified (E.W.S.) (24.7.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 27; S.I. 2005/1909, art. 2, Sch.

Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Pension Protection Fund (Tax) (2005-06) Regulations 2005 (S.I. 2005/1907), reg. 11

Act applied (with modifications) by Finance Act 2004 (c. 36), s. 185G (as inserted (6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 6)

Act modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 37, 38

Act construed as one with Finance Act 2006 (c. 25), ss. 124-126 (19.7.2006) by Finance Act 2006 (c. 25), s. 127

Act modified (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), regs. 27-32

Act modified (21.12.2007) by Consumers, Estate Agents and Redress Act 2007 (c. 17), s. 66(2), Sch. 4 para. 9 (with s. 6(9)); S.I. 2007/3546, art. 3, Sch.

Act modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 11, 12, 22

Act construed as one with Crossrail Act 2008 (c. 18), Sch. 13 (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 3(3)

Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch.

Act modified (1.1.2010) by The Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), reg. 3(1)

Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))

Act modified by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 363A(3) (as inserted (19.7.2011) by Finance Act 2011 (c. 11), s. 59)

Act modified (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 1(2)(4); S.I. 2011/2329, art. 3

Act modified (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by Localism Act 2011 (c. 20), s. 240(5)(o), Sch. 24 para. 6(1); S.I. 2012/628, art. 3(b)

Act modified (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 4; S.I. 2011/2576, art. 5

Act modified (with effect in accordance with reg. 1(2) of the affecting S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 97-110 (as amended (8.6.2013) by S.I. 2013/1400, reg. 14)

Act modified (30.9.2013) by The BRB (Residuary) Limited (Tax Consequences) Order 2013 (S.I. 2013/2242), art. 3

Act applied (S.) (1.4.2015) by Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11), ss. 62, 70(2) (with s. 69); S.S.I. 2015/108, art. 2

Act modified (E.W.S.) (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), reg. 6 (with reg. 3)

Act modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 41(8)

Act modified (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 123(4)(5)

Act modified by Corporation Tax Act 2010 (c. 4), s. 535A(9) (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 115)

Act modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 2 para. 17(3)