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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- SCHEDULE 7AC
- Part 4
- Index of defined expressions
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Changes over time for: Cross Heading: Index of defined expressions
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Taxation of Chargeable Gains Act 1992, Cross Heading: Index of defined expressions is up to date with all changes known to be in force on or before 20 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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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 7AC Part 4 Crossheading Index-of-defined-expressions:
- Act applied by 2002 c. 23 Sch. 16 para. 48(1)(2)
- s. 4(10)(11) inserted by 2016 c. 11 s. 15(4)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act applied by 2002 c. 23 Sch. 16 para. 48(1)(2)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 4(10)(11) inserted by 2016 c. 11 s. 15(4)
[F1Index of defined expressionsU.K.
Textual Amendments
F1Sch. 7AC inserted (with effect in accordance with s. 44(3)(4) of the amending Act) by Finance Act 2002 (c. 23), Sch. 8 para. 1
31U.K.In this Schedule the expressions listed below are defined or otherwise explained by the provisions indicated:
| asset related to shares | paragraph 30 |
| company | paragraph 26(1)(a) |
| company invested in | paragraph 1 |
| [F2Exempt unauthorised unit trust | paragraph 3B(7)] |
| 51% subsidiary | paragraph 26(4) and (5) |
| group (and member of group) | paragraph 26(1)(b) and (5) |
| holding company | paragraph 26(3) |
| interest in shares | paragraph 29 |
| investing company | paragraph 1 |
| joint venture company | paragraph 24(1) |
| [F2Qualifying institutional investor | paragraph 30A] |
| qualifying shareholding (in joint venture company) | paragraph 24(2) |
| subgroup | paragraph 26(2) |
| trade | paragraph 27 |
| trading company | paragraph 20 |
| trading group | paragraph 21 |
| trading subgroup | paragraph 22 |
| twelve-month period | paragraph 28] |
Textual Amendments
F2Words in Sch. 7AC para. 31 inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 28(6)
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