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Changes over time for: Section 275B


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 26/05/2015.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Section 275B is up to date with all changes known to be in force on or before 07 March 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.

Changes to Legislation
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[275BSection 275A: supplementary provisionsU.K.
(1)For the purposes of section 275A, the situation of an asset is not otherwise determined if, apart from that section, this Act does not make any provision for determining—
(a)the situation of the asset, or
(b)whether the situation of the asset is in the United Kingdom.
(2)For the purposes of section 275A, an intangible asset is subject to UK law at a particular time if any right or interest which comprises or forms part of the asset is, at that time,—
(a)governed by, or otherwise subject to, or
(b)enforceable under,
the law of any part of the United Kingdom.
[(3)In section 275A—
“future” has the meaning given by section 581 of CTA 2009, and
“option” has the meaning given by section 580 of that Act.]
(4)For the purposes of section 275A—
(a)the underlying subject matter of a future is the property which, if the future were to run to delivery, would fall to be delivered at the date and price agreed when the contract is made, and
(b)the underlying subject matter of an option is the property which would fall to be delivered if the option were exercised.
(5)Section 275A is subject to section 275C (location of assets: interests of co-owners).
(6)This section is to be construed as one with section 275A.]
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