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Changes over time for: Section 90A


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Point in time view as at 15/09/2016.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Section 90A 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
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
[90ASection 90: transfers made for consideration in money or money's worthU.K.
(1)Section 90 does not apply to a transfer of settled property made for consideration in money or money's worth if the amount (or value) of that consideration is equal to or exceeds the market value of the property transferred.
(2)The following provisions apply if—
(a)section 90 applies to a transfer of settled property made for consideration in money or money's worth, and
(b)the amount (or value) of that consideration is less than the market value of the property transferred.
(3)If the transfer is of all of the settled property, for the purposes of section 90 treat the transfer as being of part only of the settled property.
(4)Deduct the amount (or value) of the consideration from the amount of the market value referred to in section 90(4)(a).]
Textual Amendments
Modifications etc. (not altering text)
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