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Taxation of Chargeable Gains Act 1992

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Changes over time for: Section 237

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Changes to legislation:

Taxation of Chargeable Gains Act 1992, Section 237 is up to date with all changes known to be in force on or before 28 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. Help about Changes to Legislation

237 Superannuation funds, annuities and annual payments.U.K.

No chargeable gain shall accrue to any person on the disposal of a right to, or to any part of—

(a)any allowance, annuity or capital sum payable out of any superannuation fund, or under any superannuation scheme, established solely or mainly for persons employed in a profession, trade, undertaking or employment, and their dependants, [F1or]

F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)annual payments which are due under a covenant made by any person and which are not secured on any property.

Textual Amendments

F1Word in s. 237(a) inserted (with effect in accordance with s. 73(4) of the amending Act) by Finance Act 2006 (c. 25), s. 73(3)(a)

F2S. 237(b) repealed (with effect in accordance with s. 73(4) of the amending Act) by Finance Act 2006 (c. 25), s. 73(3)(b), Sch. 26 Pt. 3(10)

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