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Consequential amendments

Amendment of references to the Taxation of Chargeable Gains Act 1992

30.—(1) In the specified provisions of Schedule 26, for “the Taxation of Chargeable Gains Act 1992”(1) substitute “TCGA 1992”.

(2) In paragraph (1) “the specified provisions” means paragraph 4A(4),(2) paragraph 45A(6), paragraph 45B(8), sub-paragraphs (7) and (8) of paragraph 45D, paragraph 45F(8), sub-paragraphs (2)(b)(ii), (3), (4) and (5) of paragraph 45H,(3) sub-paragraphs (2) and (3) of paragraph 45HA, paragraph 45J(5)(a)(4) and paragraph 45LA(6).

(2)

Paragraph 4A was inserted by article 15 of S.I. 2004/2201.

(3)

Paragraphs 45A to 45I were inserted by article 15 of S.I. 2004/2201. Paragraph 45D(8) was substituted by article 13(5) of S.I. 2005/2082, paragraph 45F(8) was substituted by article 15(4) of S.I. 2005/2082, and paragraph 45H(2)(b)(ii) was substituted by article 9(3) of S.I. 2005/3440.

(4)

Paragraph 45J was inserted by article 10 of S.I. 2004/3270 and relevantly amended by article 18(4) of S.I. 2005/2082.