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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- Part III
- Chapter 5
- Section 103KFB
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Changes to legislation:
Taxation of Chargeable Gains Act 1992, Section 103KFB is up to date with all changes known to be in force on or before 25 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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Changes and effects yet to be applied to Section 103KFB:
- 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)
[F1[F2103KFBElection in relation to scheme to apply to associated schemesU.K.
(1)Where an election has been made under section 103KFA in relation to an investment scheme (“S”) that is associated with another investment scheme, the election applies in respect of the other scheme (whether or not the conditions for an election to be made in respect of the other scheme were met at that time).
(2)“Associated”, in relation to two or more investments schemes, is to be construed in accordance with section 809FZZ of ITA 2007.]]
Textual Amendments
F1Pt. 3 Ch. 5 inserted (with effect in accordance with s. 43(2)-(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 43(1)
F2Ss. 103KFA-103KFE inserted (with effect for the tax year 2022-23 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), s. 42(2)(4)
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