Point in time view as at 01/10/2009.
Finance Act 2003, Cross Heading: Taxation of Chargeable Gains Act 1992 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.
2(1)The Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.U.K.
(2)In section 10 (non-resident with United Kingdom branch or agency)—
(a)omit subsection (3); and
(b)in subsection (4), omit “or corporation tax”.
(3)In sections 13(5)(d), 25(7)(b), F1... 139(1A), 140A(2), 159(4)(b), 171(1A), 175(2AA), 179(1A), 190(2)(b) and (3)(b), 199(6)(b) and 228(6)(b), and in Schedule 7A, paragraph 1(3A), for “10(3)” substitute “ 10B ”.
Textual Amendments
F1Words in Sch. 27 para. 2(3) repealed (with effect in accordance with Sch. 26 Pt. 3(9) Note 2 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(9)
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