Part I Application of Taxation of Chargeable Gains Act 1992

1. Main amendments
2. Transfers within a group
3. Transfer of United Kingdom branch or agency
4. De-grouping charge
5. Reconstruction or amalgamation involving transfer of business
6. Deemed disposal on non-resident ceasing to carry on trade in United Kingdom through branch or agency
7. Restriction on set-off of pre-entry losses
8. Restrictions on setting losses against pre-entry gains
9. Recovery of unpaid tax
10. Replacement of business assets by members of group
11. Transfers of assets within a group: trading stock
12. Restriction of losses by reference to capital allowances
13. Assets held on 6th April 1965: disposal outside group