OpenLegislation

Changes made by Finance Act 2006

2006 c. 25

Made to Taxation of Chargeable Gains Act 1992

144 changes. All changes made by Finance Act 2006

Provision changed Change By In force Text
s. 77(1) word inserted Sch. 12 para. 13(1) 1 May 1995 Written in
s. 77(8) substituted Sch. 12 para. 13(2) 1 May 1995 Written in
s. 73(2A) inserted Sch. 20 para. 31 22 Mar 2006 Written in
s. 72(2A) inserted Sch. 20 para. 30(3) 22 Mar 2006 Written in
s. 72(1A)-(1C) inserted Sch. 20 para. 30(2) 22 Mar 2006 Written in
s. 260(2)(da)(db) inserted Sch. 20 para. 32 22 Mar 2006 Written in
s. 98(2)(a) word repealed Sch. 12 para. 16(1)(b) Sch. 26 Pt. 3(15) 6 Apr 2006 Written in
s. 109(2)(a) words inserted Sch. 12 para. 18(1) 6 Apr 2006 Written in
Act applied (with modifications) by 2004 c. 36 s. 185G (as inserted) Sch. 21 para. 6 6 Apr 2006 Written in
s. 68A-68B inserted Sch. 12 para. 1(2) 6 Apr 2006 Written in
s. 286(3ZA) inserted Sch. 12 para. 25(2) 6 Apr 2006 Written in
s. 98(2)(b) repealed Sch. 12 para. 16(1)(c) Sch. 26 Pt. 3(15) 6 Apr 2006 Written in
s. 169D(5) words inserted Sch. 12 para. 19(1) 6 Apr 2006 Written in
s. 98(2) words substituted Sch. 12 para. 16(1)(a) 6 Apr 2006 Written in
s. 286(3) words repealed Sch. 12 para. 25(1) Sch. 26 Pt. 3(15) 6 Apr 2006 Written in
s. 271(1B) inserted Sch. 21 para. 1 6 Apr 2006 Written in
s. 288(8) words inserted Sch. 12 para. 26(1) 6 Apr 2006 Written in
s. 97(7A) inserted Sch. 12 para. 15(2) 6 Apr 2006 Written in
s. 97(7) words repealed Sch. 12 para. 15(1)(a) Sch. 26 Pt. 3(15) 6 Apr 2006 Written in
s. 68 words substituted Sch. 12 para. 1(1) 6 Apr 2006 Written in
s. 97(7) words substituted Sch. 12 para. 15(1)(b) 6 Apr 2006 Written in
s. 104(1) words inserted Sch. 12 para. 17(1) 6 Apr 2006 Written in
s. 77(2A) inserted Sch. 12 para. 3(1)(b) 19 Jul 2006 Written in
s. 171A modified s. 136(2)(a) 19 Jul 2006 Written in
s. 64(1)(b) words substituted Sch. 12 para. 12(1)(b) 19 Jul 2006 Written in
s. 41A inserted Sch. 9 para. 5(1) 19 Jul 2006 Written in
s. 77(9) inserted Sch. 12 para. 3(1)(e) 19 Jul 2006 Written in
s. 213(8I) words substituted s. 70(5)(b) 19 Jul 2006 Written in
s. 213(8H) words substituted s. 70(5)(a) 19 Jul 2006 Written in
Sch. 7AA repealed s. 70(4) Sch. 26 Pt. 3(9) 19 Jul 2006 Written in
s. 64(1) words substituted Sch. 12 para. 12(1)(a) 19 Jul 2006 Written in
s. 63(1) words repealed Sch. 12 para. 11(1)(a) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
s. 228(5)(b) words substituted Sch. 12 para. 22(1) 19 Jul 2006 Written in
s. 283(4) words repealed Sch. 12 para. 24(1)(b) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
s. 106A(5A) inserted s. 74(2) 19 Jul 2006 Written in
s. 63(2) words repealed Sch. 12 para. 11(1)(b)(iii) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
s. 77(3A)(3B) inserted Sch. 12 para. 3(1)(c) 19 Jul 2006 Written in
s. 73(1A) inserted Sch. 12 para. 42 19 Jul 2006 Written in
s. 83A(4)(b) words substituted Sch. 12 para. 34(1)para. 34(2)(a) 19 Jul 2006 Written in
s. 212(1)(c) and words inserted s. 137 19 Jul 2006 Written in
Sch. 5A para. 3(1)(b) words substituted Sch. 12 para. 34(1)para. 34(2)(g) 19 Jul 2006 Written in
s. 283(4) words substituted Sch. 12 para. 24(1)(a) 19 Jul 2006 Written in
Sch. 1 para. 2(7) words repealed Sch. 12 para. 28(2) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
s. 251(5) words substituted Sch. 12 para. 23(1)(b) 19 Jul 2006 Written in
s. 263E inserted Sch. 6 para. 9(1) 19 Jul 2006 Written in
s. 64(1)(a) words substituted Sch. 12 para. 12(1)(b) 19 Jul 2006 Written in
s. 179B modified s. 136(2)(b) 19 Jul 2006 Written in
Sch. 1 para. 3 inserted Sch. 12 para. 44(2) 19 Jul 2006 Written in
s. 251(5) words substituted Sch. 12 para. 23(1)(a) 19 Jul 2006 Written in
s. 217(3)(a) word repealed Sch. 12 para. 20(1)(a)(ii) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
Sch. 7A para. 1(1) words inserted s. 70(3) 19 Jul 2006 Written in
Sch. 5A para. 4(1)(b) words substituted Sch. 12 para. 34(1)para. 34(2)(g) 19 Jul 2006 Written in
Sch. 4C para. 10(3) words substituted Sch. 12 para. 34(1)para. 34(2)(f) 19 Jul 2006 Written in
s. 228(7) words substituted Sch. 12 para. 22(2) 19 Jul 2006 Written in
s. 171(2)(da) and words inserted s. 135 19 Jul 2006 Written in
s. 286(3)(b) word repealed Sch. 12 para. 43(a) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
Sch. 4A para. 7(5)(c) and words inserted Sch. 12 para. 5(1)(b) 19 Jul 2006 Written in
s. 169F(4A)(4B) inserted Sch. 12 para. 4(1)(d) 19 Jul 2006 Written in
Sch. 5A para. 3(1)(a) words substituted Sch. 12 para. 30(1)para. 30(2)(c) 19 Jul 2006 Written in
s. 77(2)(a) words inserted Sch. 12 para. 3(1)(a) 19 Jul 2006 Written in
Sch. 1 para. A1 inserted Sch. 12 para. 44(1) 19 Jul 2006 Written in
s. 63(2) words repealed Sch. 12 para. 11(1)(b)(i) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
Sch. 5A para. 2(1)(c) words substituted Sch. 12 para. 30(1)para. 30(2)(c) 19 Jul 2006 Written in
Sch. 4ZA inserted Sch. 12 para. 6(2) 19 Jul 2006 Written in
s. 288(7B) inserted s. 74(3) 19 Jul 2006 Written in
s. 105(2)(b) word substituted s. 72(2)(b)(i) 19 Jul 2006 Written in
s. 237(a) word inserted s. 73(3)(a) 19 Jul 2006 Written in
s. 77(6)(a) word repealed Sch. 12 para. 3(1)(d)(i) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
Sch. A1 para. 17(6) repealed Sch. 12 para. 27(3) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
s. 171 modified s. 136(2)(a) 19 Jul 2006 Written in
s. 10A(9A) repealed s. 74(4)(a) Sch. 26 Pt. 3(11) 19 Jul 2006 Written in
s. 79B(1) word inserted Sch. 12 para. 14(1) 19 Jul 2006 Written in
s. 25A inserted Sch. 9 para. 4(1) 19 Jul 2006 Written in
Sch. 5A para. 4(1)(a) words substituted Sch. 12 para. 30(1)para. 30(2)(c) 19 Jul 2006 Written in
s. 76(1B)(a) words substituted Sch. 12 para. 30(1)para. 30(2)(a) 19 Jul 2006 Written in
s. 13(10) words substituted Sch. 12 para. 8(1) 19 Jul 2006 Written in
s. 217(3)(b) repealed Sch. 12 para. 20(1)(b) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
s. 87(2) words substituted Sch. 12 para. 34(1)para. 34(2)(d) 19 Jul 2006 Written in
Sch. 4C para. 10(1) words substituted Sch. 12 para. 34(1)para. 34(2)(f) 19 Jul 2006 Written in
s. 217(3)(a) words substituted Sch. 12 para. 20(1)(a)(i) 19 Jul 2006 Written in
s. 68C inserted Sch. 12 para. 1(2) 19 Jul 2006 Written in
Sch. 4A para. 12 words substituted Sch. 12 para. 29(1) 19 Jul 2006 Written in
s. 169F(3A) inserted Sch. 12 para. 4(1)(c) 19 Jul 2006 Written in
s. 83A(5) repealed s. 74(4)(b) Sch. 26 Pt. 3(11) 19 Jul 2006 Written in
s. 77(6)(c) and words inserted Sch. 12 para. 3(1)(d)(ii) 19 Jul 2006 Written in
s. 108(8) words repealed s. 72(2)(c) Sch. 26 Pt. 3(9) 19 Jul 2006 Written in
s. 60(1) word substituted Sch. 12 para. 10(1) 19 Jul 2006 Written in
Sch. 4A para. 7(5)(a) word repealed Sch. 12 para. 5(1)(a) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
Sch. 4C para. 4(2) words substituted Sch. 12 para. 34(1)para. 34(2)(f) 19 Jul 2006 Written in
s. 256(1) words substituted s. 55(4) 19 Jul 2006 Written in
s. 85A(3) words substituted Sch. 12 para. 34(1)para. 34(2)(b) 19 Jul 2006 Written in
s. 69A inserted Sch. 12 para. 6(1) 19 Jul 2006 Written in
s. 8(2A)-(2C) inserted s. 69(3) 19 Jul 2006 Written in
s. 237(b) repealed s. 73(3)(b) Sch. 26 Pt. 3(10) 19 Jul 2006 Written in
s. 63A inserted Sch. 12 para. 11(2) 19 Jul 2006 Written in
s. 204 substituted s. 73(2) 19 Jul 2006 Written in
Sch. 5A para. 2(1)(d) words substituted Sch. 12 para. 30(3) 19 Jul 2006 Written in
s. 179A modified s. 136(2)(b) 19 Jul 2006 Written in
s. 184G-184I inserted s. 71(1) 19 Jul 2006 Written in
s. 106 repealed s. 72(1) Sch. 26 Pt. 3(9) 19 Jul 2006 Written in
s. 272(6) words inserted Sch. 9 para. 6(2) 19 Jul 2006 Written in
s. 86(2)(a) words substituted Sch. 12 para. 30(1)para. 30(2)(b) 19 Jul 2006 Written in
Sch. 4A para. 5(2) words substituted Sch. 12 para. 34(1)para. 34(2)(e) 19 Jul 2006 Written in
s. 177B repealed s. 70(4) Sch. 26 Pt. 3(9) 19 Jul 2006 Written in
Act construed as one with 2006 c. 25, ss. 124-126 s. 127 19 Jul 2006 Written in
s. 8(2) words substituted s. 69(2)(a) 19 Jul 2006 Written in
s. 286(3)(d)(e) inserted Sch. 12 para. 43(b) 19 Jul 2006 Written in
s. 169F(2)(a) words inserted Sch. 12 para. 4(1)(b) 19 Jul 2006 Written in
s. 184A-184F and cross-heading inserted s. 70(2) 19 Jul 2006 Written in
Sch. 1 para. 1(6) words substituted Sch. 12 para. 28(1) 19 Jul 2006 Written in
s. 60(2) word substituted Sch. 12 para. 10(2) 19 Jul 2006 Written in
s. 110(1)(b) words substituted s. 72(2)(d) 19 Jul 2006 Written in
s. 104(2)(b) words repealed s. 72(2)(a) Sch. 26 Pt. 3(9) 19 Jul 2006 Written in
s. 8(2)(b) and words inserted s. 69(2)(b) 19 Jul 2006 Written in
Sch. A1 para. 20(2) words substituted Sch. 12 para. 27(4) 19 Jul 2006 Written in
s. 21(1)(b) substituted Sch. 12 para. 9 19 Jul 2006 Written in
Sch. A1 para. 17(4) substituted Sch. 12 para. 27(1) 19 Jul 2006 Written in
s. 86(3) words substituted Sch. 12 para. 34(1)para. 34(2)(c) 19 Jul 2006 Written in
s. 105(2)(c) word repealed s. 72(2)(b)(ii) Sch. 26 Pt. 3(9) 19 Jul 2006 Written in
s. 63(2) words repealed Sch. 12 para. 11(1)(b)(ii) Sch. 26 Pt. 3(15) 19 Jul 2006 Written in
s. 169F(1) words substituted Sch. 12 para. 4(1)(a) 19 Jul 2006 Written in
s. 69(1)-(2E) substituted for s. 69(1)(2) Sch. 12 para. 2(1) 19 Jul 2006 Written in
s. 227(2) words substituted Sch. 12 para. 21(1) 19 Jul 2006 Written in
Sch. A1 para. 17(5) word substituted Sch. 12 para. 27(2) 19 Jul 2006 No change to the words
s. 268A inserted s. 64(4) 19 Jul 2006 Written in
s. 217(5) word substituted Sch. 12 para. 20(1)(c) 19 Jul 2006 Written in
Sch. 4C para. 5(1) words substituted Sch. 12 para. 35(1)(a)para. 35(2)(c) 6 Apr 2007 Written in
s. 169(3)(a) word substituted Sch. 12 para. 37(1)(a) 6 Apr 2007 Written in
Sch. 4C para. 4(1) words substituted Sch. 12 para. 36(1)para. 36(2)(b) 6 Apr 2007 Written in
s. 88(1) words substituted Sch. 12 para. 35(1)(a)para. 35(2)(b) 6 Apr 2007 Written in
s. 88(1) words substituted Sch. 12 para. 35(1)(b)para. 35(2)(b) 6 Apr 2007 Written in
s. 169(3)(a) words repealed Sch. 12 para. 37(1)(b) Sch. 26 Pt. 3(15) 6 Apr 2007 Written in
s. 169(3)(b)(ii) word substituted Sch. 12 para. 37(2) 6 Apr 2007 Written in
s. 83A(3)(a) words inserted Sch. 12 para. 32(a)(i) 6 Apr 2007 Written in
Sch. 4C para. 5(1) words substituted Sch. 12 para. 35(1)(b)para. 35(2)(c) 6 Apr 2007 Written in
s. 83A(3)(b) repealed Sch. 12 para. 32(b) Sch. 26 Pt. 3(15) 6 Apr 2007 Written in
Sch. 4A para. 5(1) words substituted Sch. 12 para. 39 6 Apr 2007 Written in
Sch. 4C para. 10(2) words substituted Sch. 12 para. 40 6 Apr 2007 Written in
s. 87(1) words substituted Sch. 12 para. 36(1)para. 36(2)(a) 6 Apr 2007 Written in
Sch. 1 para. 2(7)(a) words repealed Sch. 12 para. 38 Sch. 26 Pt. 3(15) 6 Apr 2007 Written in
s. 86(2)(b) words substituted Sch. 12 para. 35(1)(b)para. 35(2)(a) 6 Apr 2007 Written in
s. 83A(3)(a) word repealed Sch. 12 para. 32(a)(ii) Sch. 26 Pt. 3(15) 6 Apr 2007 Written in
s. 77(7) words substituted Sch. 12 para. 31 6 Apr 2007 Written in
s. 86(2)(b) words substituted Sch. 12 para. 35(1)(a)para. 35(2)(a) 6 Apr 2007 Written in

From legislation.gov.uk's record of changes, the official one: see it there.

Data