Version Superseded: 21/07/2008
Point in time view as at 05/12/2005.
Taxation of Chargeable Gains Act 1992, Cross Heading: Spouses and civil partners is up to date with all changes known to be in force on or before 10 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.
Textual Amendments
F1Words in Sch. 2 para. 22 cross-heading substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 124(b)(ii)
22U.K.Where section 58 is applied in relation to a disposal of an asset by [F2an individual to his spouse or civil partner], then in relation to a subsequent disposal of the asset (not within that section) the one making the disposal shall be treated for the purposes of this Schedule as if the other’s acquisition or provision of the asset had been his or her acquisition or provision of it.
Textual Amendments
F2Words in Sch. 2 para. 22 substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 124(b)(i)
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