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Taxation of Chargeable Gains Act 1992
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Changes to legislation:
Taxation of Chargeable Gains Act 1992, Part I
is up to date with all changes known to be in force on or before 16 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 9 Part I:
- 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)
Part I U.K.General
1U.K.For the purposes of this Act “gilt-edged securities” means the securities specified in Part II of this Schedule, and such stocks and bonds issued under section 12 of the National Loans Act 1968[1968 c. 13.] , denominated in sterling and issued after 15th April 1969, as may be specified by order made by the Treasury.
[F11A(1)Any security which is a strip of a security which is a gilt-edged security for the purposes of this Act is also itself a gilt-edged security for those purposes.U.K.
(2)In this paragraph “strip” has the same meaning as in section 47 of the Finance Act 1942.]
Textual Amendments
F1Sch. 9 para. 1A inserted (29.4.1996) by Finance Act 1996 (c. 8), Sch. 40 para. 8
2U.K.The Treasury shall cause particulars of any order made under paragraph 1 above to be published in the London and Edinburgh Gazettes as soon as may be after the order is made.
3U.K.Section 14(b) of the Interpretation Act 1978[1978 c. 30.] (implied power to amend orders made by statutory instrument) shall not apply to the power of making orders under paragraph 1 above.
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