Taxation of Chargeable Gains Act 1992

1992 c. 12

An Act to consolidate certain enactments relating to the taxation of chargeable gains.

I1C1Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C2C3C4C5C6C7C9C8C11C10C13C12C14C15C16C17C18C19C20C21C22C23C24C25C26

Annotations:
Commencement Information
I1

Act partly in force at Royal Assent and otherwise in force or coming into force as mentioned in s.289.

Modifications etc. (not altering text)
C1

Act applied (with modifications) by S.I. 1992/415, reg. 3 (with regs. 4-7)

Power to extend conferred (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by 1993 c. 34, s. 134, Sch. 15 para. 4(10)

Power to extend conferred (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by 1993 c. 34, s. 165, Sch. 16 para. 3(3)(b)

Act modified (27.7.1993 with application as mentioned in s. 165(1) of the amending Act) by 1993 c. 34, s. 169, Sch. 17 paras. 2(1), 4(1)

C2

Act modified (retrospective to 11.1.1994) by Finance Act 1994 (c. 9), Sch. 24 paras. 2(1), 9(1)(6)-(8), 11(4)

C3

Act applied (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(1) (with reg. 1(2))

C4

Act modified (3.5.1994) by Finance Act 1994 (c. 9), s. 173(2)(c) (with s. 173(1))

C5

Act applied (3.5.1994) by Finance Act 1994 (c. 9), Sch. 25 para. 1(2)

C6

Act modified (19.9.1994) by Coal industry Act 1994 (c. 21), Sch. 4 paras. 2(1), 9(1) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.

C7

Act modified (retrospective to 29.11.1994) by Finance Act 1995 (c. 4), s. 154(1)(3)

C11

Act modified by Income and Corporation Taxes Act 1988 (c. 1), s. 737C(11A) (as inserted (with effect in accordance with s. 80(5) of the amending Act) by Finance Act 1995 (c. 4), s. 80(3))

C10

Act applied by Income and Corporation Taxes Act 1988 (c. 1), Sch. 15B para 8(5) (as inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 71(2), Sch. 15)

C13

Act modified (with effect in accordance with s. 126(9) of the amending Act) by Finance Act 1995 (c. 4), s. 126, Sch. 23 para. 1(1)

C12

Act modified (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 113(2)

C14

Act modified (retrospective to 31.12.1995) by Finance Act 1996 (c. 8), s. 203(10)

C15

Act extended (with modifications) and applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 92(4)-(6) (with Sch. 10, Sch. 11, Sch. 15)

C16

Act extended and applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 93(4)-(13) (with Sch. 10, Sch. 11, Sch. 15)

C17

Act modified (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 98, Sch. 10 para. 5(4)

C18

Act applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 102, Sch. 13 paras. 13(6), 15(1)

C19

Act applied (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), s. 105, Sch. 15 paras. 8(11), 22(4), 26(2)

C21

Act extended (28.4.1997) by The Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154), reg. 3 (with regs. 5-8, 20-23) (as substituted (8.8.1997) by S.I. 1997/1715, regs. 1, 3)

C24

Act modified by Finance Act 1996 (c. 8), s. 92(7)-(11) (as inserted (with effect in accordance with s. 65(8) of the amending Act) by Finance Act 1999 (c. 16), s. 65(7))

C26

Act applied (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 96(1)(2)