http://www.legislation.gov.uk/ukpga/1992/12/section/263/2004-09-17
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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2024-06-12
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2004-09-17
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
Part VII Other property, businesses, investments etc.
Miscellaneous reliefs and exemptions
263 Passenger vehicles.
A mechanically propelled road vehicle constructed or adapted for the carriage of passengers, except for a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used, shall not be a chargeable asset; and accordingly no chargeable gain or allowable loss shall accrue on its disposal.