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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992, Paragraph 1 is up to date with all changes known to be in force on or before 25 February 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.
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Changes and effects yet to be applied to Schedule 4 Paragraph 1:
- Act applied by 2002 c. 23 Sch. 16 para. 48(1)(2)
- s. 4(10)(11) inserted by 2016 c. 11 s. 15(4)
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- Act applied by 2002 c. 23 Sch. 16 para. 48(1)(2)
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- s. 4(10)(11) inserted by 2016 c. 11 s. 15(4)
1U.K.Where this Schedule applies—
(a)in a case within paragraph 2 below, the amount of the deduction referred to in that paragraph, and
(b)in a case within paragraph 3 or 4 below, the amount of the gain referred to in that paragraph,
shall be one half of what it would be apart from this Schedule.
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