http://www.legislation.gov.uk/id/ukpga/1992/12

http://www.legislation.gov.uk/ukpga/1992/12/section/142/2005-04-06

Taxation of Chargeable Gains Act 1992

An Act to consolidate certain enactments relating to the taxation of chargeable gains.

1992-03-06

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Statute Law Database

2024-06-12

Expert Participation

2005-04-06

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)

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

Part IV Shares, securities, options etc.

Chapter III Miscellaneous provisions relating to commodities, futures, options and other securities

142F1Capital gains on stock dividends.

1

This section applies where any share capital to which F2section 410(2), (3) or (4) of ITTOIA 2005 applies in respect of shares in the company held by any person.

2

The case shall not constitute a reorganisation of the company’s share capital for the purposes of sections 126 to 128.

3

The person who acquires the share capital by means of its issue shall (notwithstanding section 17(1)) be treated for the purposes of section 38(1)(a) as having acquired that asset for a consideration equal to F3the cash equivalent of the share capital in accordance with section 412 of ITTOIA 2005.