http://www.legislation.gov.uk/ukpga/1992/12/section/2ETaxation 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 1Chapter 22E1If the CGT enactments contain any reference to—aincome tax, orbthe Income Tax Acts,the reference is, in relation to a company, to be read as a reference to corporation tax or the Corporation Tax Acts.2But—athis does not affect references to income tax in section 39(2), andbso far as the CGT enactments operate by reference to matters of any specified description, account is to be taken for corporation tax purposes of matters of that description confined to companies but not of any confined to individuals.3In this section “the CGT enactments” means the enactments relating to capital gains tax.Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2