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Taxation of Chargeable Gains Act 1992
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Taxation of Chargeable Gains Act 1992, Part II is up to date with all changes known to be in force on or before 04 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.
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F1Part IIU.K. The operation of the relief
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 6 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2) of, Sch. 27 Pt. III(31) of the amending Act) by Finance Act 1998 (c. 36), s. 140(2)(c), Sch. 27 Pt. III(31) (with s. 140(1))
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