http://www.legislation.gov.uk/ukpga/1992/12/schedule/4ZZB/part/4/crossheading/asset-acquired-after-5-april-2015-or-election-made-under-paragraph-21b-but-no-rebasing-in-2016-required/2019-12-02
Taxation of Chargeable Gains Act 1992
An Act to consolidate certain enactments relating to the taxation of chargeable gains.
1992-03-06
text
text/xml
en
Statute Law Database
2024-06-12
Expert Participation
2019-12-02
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)
13
14
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
F1SCHEDULE 4ZZBNon-resident CGT disposals: gains and losses
Annotations:
Amendments (Textual)
F1PART 4Cases involving relevant high value disposals
F1Asset acquired after 5 April 2015 or election made under paragraph 2(1)(b) (but no rebasing in 2016 required)
F114
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 4ZZB omitted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 1 para. 19