Version Superseded: 29/04/1996
Point in time view as at 03/05/1994.
Taxation of Chargeable Gains Act 1992, Cross Heading: Finance Act 1989 c. 26 is up to date with all changes known to be in force on or before 07 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.
19(1)In section 69(9) of the Finance Act 1989 for “85(1) of the Capital Gains Tax Act 1979” and “77” there shall be substituted “ 135(1) of the Taxation of Chargeable Gains Act 1992 ”and “ 126 ”.U.K.
(2)In section 70(2) of that Act for “Capital Gains Tax Act 1979” and “32(1)(a)” there shall be substituted “ Taxation of Chargeable Gains Act 1992 ”and “ 38(1)(a) ”.
(3)In section 158(2) of that Act in paragraph (a) for “section 47(1) of the Finance (No.2) Act 1975” there shall be substituted “ section 283(1) of the Taxation of Chargeable Gains Act 1992 ”.
(4)In section 178(2) of that Act for paragraph (i) there shall be substituted—
“(i)section 283 of the Taxation of Chargeable Gains Act 1992”;
(5)In Schedule 5 to that Act in paragraphs 8 and 11 for “85(1) of the Capital Gains Tax Act 1979” and “77” there shall be substituted “ 135(1) of the Taxation of Chargeable Gains Act 1992 ”and “ 126 ”.
(6)In Schedule 11 to that Act—
(a)in paragraph 1(8)(c) for “Capital Gains Tax Act 1979” there shall be substituted “ Taxation of Chargeable Gains Act 1992 ”; and
(b)in paragraph 19 for “88 of the Finance Act 1982” there shall be substituted “ 108 of the Taxation of Chargeable Gains Act 1992 ”.
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