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Changes over time for: Paragraph 9


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Point in time view as at 26/05/2015.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Paragraph 9 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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9(1)In paragraph 8 above “the relevant time”, in relation to a group of companies, is—U.K.
(a)the first time when any company which is then a member of the group, and is not an outgoing company in relation to the group, makes a disposal to which section 35 applies,
(b)the time immediately following the first occasion when a company which is an incoming company in relation to the group becomes a member of the group,
(c)the time when an election is made by the principal company,
whichever is earliest.
(2)In paragraph 8 above and this paragraph—
“incoming company”, in relation to a group of companies, means a company which—
(a)
makes its first disposal to which section 35 applies at a time when it is not a member of the group, and
(b)
becomes a member of the group before the end of the period during which an election under section 35(5) could be made in relation to it and at a time when no such election has been made, and
“outgoing company”, in relation to a group of companies, means a company which ceases to be a member of the group before the end of the period during which an election under section 35(5) could be made in relation to it and at a time when no such election has been made.
(3)Section 170 shall have effect for the purposes of paragraph 8 above and this paragraph as for those of sections 170 to 181.
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