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Changes over time for: Paragraph 26


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 21/08/1998.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Paragraph 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.

Changes to Legislation
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26(1)The substitution of this Act for the enactments repealed by this Act shall not alter the effect of any provision enacted before this Act (whether or not there is a corresponding provision in this Act) so far as it determines—U.K.
(a)what amount the consideration is to be taken to be for the purpose of the computation under this Act of any chargeable gain; or
(b)whether and to what extent events in, or expenditure incurred in, or other amounts referable to, a period earlier than the chargeable periods to which this Act applies may be taken into account for any tax purposes in a chargeable period to which this Act applies.
(2)Without prejudice to sub-paragraph (1) above, the repeals made by this Act shall not affect—
(a)the enactments specified in Part V of Schedule 14 to the Finance Act 1971 [1971 c. 68.] (charge on death) so far as their operation before repeal falls to be taken into account in chargeable periods to which this Act applies,
(b)the application of the enactments repealed by the 1979 Act to events before 6th April 1965 [1965 c. 25.] in accordance with paragraph 31 of Schedule 6 to the Finance Act 1965.
(3)This paragraph has no application to the law relating to the determination of the market value of assets.
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