http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/2

http://www.legislation.gov.uk/ukpga/1992/12/schedule/2/paragraph/7/2010-12-16

Taxation of Chargeable Gains Act 1992

An Act to consolidate certain enactments relating to the taxation of chargeable gains.

1992-03-06

text

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Statute Law Database

2024-06-12

Expert Participation

2010-12-16

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)

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

SCHEDULES

C1 C2 C3SCHEDULE 2 Assets held on 6th April 1965

Annotations:

Modifications etc. (not altering text)

Sch. 2 modified (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), s. 252(3), Sch. 24 para. 10

Sch. 2 modified (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 10 (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

Sch. 2 modified (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1), Sch. 7 para. 5 (with Sch. 7 para. 9(1))

Part I Quoted securities

Underwriters

7

No election under paragraph 4 above shall cover quoted securities comprised in any underwriter’s premiums trust fund, or premiums trust fund deposits, or personal reserves, being securities comprised in funds to which section 206 applies.

SCHEDULES

C1C2C3SCHEDULE 2 Assets held on 6th April 1965

Part I Quoted securities

Underwriters

7

C1 C2 C3SCHEDULE 2 Assets held on 6th April 1965