http://www.legislation.gov.uk/ukpga/1992/12/schedule/11/paragraph/21
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
2024-05-17
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2024-04-06
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. 5C
para. 3(1)(f)
Income Tax Act 2007
Sch. 1
para. 347
Sch. 2
s. 1034(1)
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
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
s. 587B
Finance Act 2000
s. 43(1)
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
Act
Finance Act 2002
Sch. 16
para. 48(1)
(2)
s. 57(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
Act
Finance Act 1997
Sch. 12
para. 12(7)
13
14
Sch. 12
para. 17
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
s. 1H(1A)
Finance (No. 2) Act 2024
s. 6(1)(a)
Taxation of Chargeable Gains Act 1992
s. 1H(4A)
Finance (No. 2) Act 2024
s. 6(1)(c)
Taxation of Chargeable Gains Act 1992
s. 1I(1)(za)
Finance (No. 2) Act 2024
s. 6(2)(a)(i)
Taxation of Chargeable Gains Act 1992
s. 1I(5)(za)
Finance (No. 2) Act 2024
s. 6(2)(c)(i)
Taxation of Chargeable Gains Act 1992
s. 1I(9)(za)
Finance (No. 2) Act 2024
s. 6(2)(d)(i)
SCHEDULES
SCHEDULE 11Transitional provisions and savings
Part IIOther transitory provisions
Disposal before acquisition
21
The substitution of this Act for the corresponding enactments repealed by this Act shall not alter the effect of any provision enacted before this Act (whether or not there is a corresponding provision in this Act) so far as it relates to an asset which—
a
was disposed of before being acquired, and
b
was disposed of before the commencement of this Act.