There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Cross Heading: Taxation of Chargeable Gains Act 1992 (c. 12).
317U.K.TCGA 1992 is amended as follows.
318(1)Amend section 287 (powers to make orders or regulations under enactments relating to the taxation of chargeable gains) as follows.U.K.
(2)In subsection (1) (powers to be exercisable by statutory instrument) for “subsection (2)” substitute “ subsections (2) and (2A) ”.
(3)After subsection (2) insert—
“(2A)Subsection (1) above shall not apply in relation to any power conferred by TIOPA 2010 (see instead section 372 of that Act).”
319U.K.In section 288(1) (interpretation) after the definition of “the Taxes Act” insert—
““TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010;”.
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