http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/5AZA

http://www.legislation.gov.uk/ukpga/1992/12/schedule/5AZA/paragraph/6/2019-12-02

Taxation of Chargeable Gains Act 1992

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

1992-03-06

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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)

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 5AZAMeaning of “scheme of reconstruction”

Annotations:

Amendments (Textual)

Sch. 5AZA inserted (8.6.2013) by The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013 (S.I. 2013/1400), regs. 1(1), 13 (with reg. 1(2))

Subsequent issue of units to be disregarded

6

An issue of units in any successor collective investment scheme or schemes or feeder fund after the latest date on which any units in any successor collective investment scheme or schemes or feeder fund are issued in consideration of property becoming subject to any successor collective investment scheme or schemes under the relevant scheme shall be disregarded for the purposes of the first and second conditions.