SCHEDULES
SCHEDULE 27Repeals
Part III Income tax, corporation tax and capital gains tax
(30) Chargeable gains: offshore settlements
Chapter | Short title | Extent of repeal |
|---|---|---|
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | In section 87(1), the words from “if the settlor" to the end of the subsection. |
In section 88(1), paragraph (c) and the word “and" immediately preceding it. | ||
In Schedule 5, paragraph 9(2) and (8). |
1. The repeals in sections 87 and 88 of the Taxation of Chargeable Gains Act 1992 have effect in accordance with section 130 of this Act.
2. The repeal of paragraph 9(2) of Schedule 5 to that Act has effect in accordance with section 132(2) of this Act.
3. The repeal of paragraph 9(8) of that Schedule has effect in accordance with section 131(4) of this Act.