http://www.legislation.gov.uk/ukpga/1992/12/schedule/7D/paragraph/7/2010-12-16
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
2010-12-16
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 7DApproved share schemes and share incentives
Annotations:
Amendments (Textual)
C1Part 1Approved share incentive plans
Annotations:
Modifications etc. (not altering text)
C1
Sch. 7D Pt. 1 applied (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 2 para. 87 (with Sch. 7)
Treatment of forfeited shares
7
1
If any of the participant’s plan shares are forfeited, they are treated as having been disposed of by the participant and acquired by the trustees at market value at the date of forfeiture.
2
Any gain accruing on that disposal is not a chargeable gain.
Sch. 7D inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 221 (with Sch. 7)