http://www.legislation.gov.uk/ukpga/1992/12/section/28Taxation of Chargeable Gains Act 1992An Act to consolidate certain enactments relating to the taxation of chargeable gains.1992-03-06texttext/xmlenStatute Law Database2026-09-18Expert Participation2026-04-06
Taxation of Chargeable Gains Act 1992s. 35(3)(d)(xviii)Housing and Regeneration Act 2008Sch. 7 para. 9s. 325(1)art. 2(1)3(1)Taxation of Chargeable Gains Act 1992s. 35(3)(d)(xviii)Crossrail Act 2008Sch. 13 para. 46Taxation of Chargeable Gains Act 1992s. 35(3)(d)(xviii)The Housing and Regeneration Act 2008 (Consequential Provisions) Order 2008Sch. 1 para. 42 Sch. 3Sch. 2art. 1(2)Taxation of Chargeable Gains Act 1992Sch. 5C para. 3(1)(f)Income Tax Act 2007Sch. 1 para. 347Sch. 2s. 1034(1)Taxation of Chargeable Gains Act 1992Sch. 5C para. 3The Tax and Civil Partnership Regulations 2005reg. 128reg. 1(1)Taxation of Chargeable Gains Act 1992Sch. 5C para. 5The Tax and Civil Partnership Regulations 2005reg. 128reg. 1(1)Taxation of Chargeable Gains Act 1992Sch. 5C para. 6The Tax and Civil Partnership Regulations 2005reg. 128reg. 1(1)Taxation of Chargeable Gains Act 1992ActThe Pension Protection Fund (Tax) Regulations 2006Pension Protection Fund (Tax) Regulations 2006reg. 37(2)reg. 1Taxation of Chargeable Gains Act 1992ActThe Pension Protection Fund (Tax) Regulations 2006Pension Protection Fund (Tax) Regulations 2006reg. 38(3)reg. 1Taxation of Chargeable Gains Act 1992s. 587BFinance Act 2000s. 43(1)Taxation of Chargeable Gains Act 1992s. 169S(4A)Finance Act 2015s. 43(2)s. 43(5)Taxation of Chargeable Gains Act 1992Sch. 5C para. 3(1)The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004reg. 7(1)reg. 1(1)Taxation of Chargeable Gains Act 1992Sch. 5C para. 3(6)The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004reg. 7(2)reg. 1(1)Taxation of Chargeable Gains Act 1992Sch. 5C para. 5(1)The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004reg. 7(3)reg. 1(1)Taxation of Chargeable Gains Act 1992ActFinance Act 2002Sch. 16 para. 48(1)(2)s. 57(3)Taxation of Chargeable Gains Act 1992s. 4(10)Finance Act 2016s. 83(11)Taxation of Chargeable Gains Act 1992s. 4(10)(11)Scotland Act 2016s. 15(4)s. 13(14) 15(7)(a) 72(3)Taxation of Chargeable Gains Act 1992ActFinance Act 1997Sch. 12 para. 12(7) 13 14Sch. 12 para. 17Taxation of Chargeable Gains Act 1992s. 104(4)(b)(i)The Personal Equity Plan (Amendment No. 2) Regulations 1997reg. 13(1)(b)reg. 1Taxation of Chargeable Gains Act 1992s. 107(11)The Personal Equity Plan (Amendment No. 2) Regulations 1997reg. 13(2)(b)reg. 1
Part II General Provisions relating to computation of gains and acquisitions and disposals of assetsChapter II Assets and disposals of assets General provisions Time of disposal and acquisition where asset disposed of under contract.281Subject to section 22(2), and subsection (2) below, where an asset is disposed of and acquired under a contract the time at which the disposal and acquisition is made is the time the contract is made (and not, if different, the time at which the asset is conveyed or transferred).2If the contract is conditional (and in particular if it is conditional on the exercise of an option) the time at which the disposal and acquisition is made is the time when the condition is satisfied.S. 28(1) excluded (with application in accordance with Sch. 3 para. 3(1) of the amending Act) by Finance Act 2020 (c. 14), Sch. 3 para. 3(2)S. 28 applied (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 24(9) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.S. 28 extended (19.9.1994) by Coal industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 2(2) (with Sch. 4 para. 14); S.I. 1994/2189, art. 2, Sch.