http://www.legislation.gov.uk/ukpga/1992/12/section/76BTaxation 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 III Individuals, partnerships, trusts and collective investment schemes <Addition ChangeId="key-8a3a002645da75cf42b2f7b0979acdba-1541328932022" CommentaryRef="key-8a3a002645da75cf42b2f7b0979acdba">etc</Addition> Chapter II Settlements General provisions <Addition ChangeId="key-0777a9d9f954dc1caec5597f14f8332f-1537533092706" CommentaryRef="key-0777a9d9f954dc1caec5597f14f8332f">Transfers of value by trustees linked with trustee borrowing.</Addition>76BSchedule 4B to this Act has effect with respect to transfers of value by trustees that are, in accordance with the Schedule, treated as linked with trustee borrowing.S. 76B inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(1)Word in Pt. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2