OpenLegislation

Changes made by Finance Act 2008

2008 c. 9

Made to Taxation of Chargeable Gains Act 1992

222 changes. All changes made by Finance Act 2008

Provision changed Change By In force Text
s. 59(4) inserted s. 58(2) 6 Apr 2005 Written in
s. 53(4) word omitted Sch. 2 para. 79(b) 21 Jul 2008 Written in
Sch. 2 para. 4(8) words substituted Sch. 2 para. 64(3)(b) 21 Jul 2008 Written in
s. 62(2A) words substituted Sch. 2 para. 29(2) 21 Jul 2008 Written in
Sch. 2 para. 4(6) omitted Sch. 2 para. 64(3)(a) 21 Jul 2008 Written in
Sch. 4A para. 7(5)(c) words substituted Sch. 2 para. 7(2)(b) 21 Jul 2008 Written in
s. 210A(10A) inserted Sch. 17 para. 13 21 Jul 2008 Written in
s. 13(10A) omitted Sch. 2 para. 28 21 Jul 2008 Written in
Sch. 4C para. 7A omitted Sch. 7 para. 136 21 Jul 2008 Written in
Sch. 4C para. 1(2)-(3A) substituted for Sch. 4C para. 1(2)(3) Sch. 7 para. 132 21 Jul 2008 Written in
s. 104(2)(2A) substituted Sch. 2 para. 85(2) 21 Jul 2008 Written in
Sch. 4 para. 2(5) words omitted Sch. 2 para. 74(3)(a) 21 Jul 2008 Written in
s. 35(6)(a) omitted Sch. 2 para. 58(7)(a) 21 Jul 2008 Written in
s. 9(3) words substituted s. 24(6) 21 Jul 2008 Written in
s. 73(1) words substituted Sch. 2 para. 61 21 Jul 2008 Written in
Sch. 4C para. 13(1)(1A) substituted for Sch. 4C para. 13(1) Sch. 7 para. 145(2) 21 Jul 2008 Written in
s. 279A(7)(b) words substituted Sch. 2 para. 41 21 Jul 2008 Written in
s. 35(10) words inserted Sch. 2 para. 58(10) 21 Jul 2008 Written in
Sch. 4 para. 9(1)(c) omitted Sch. 2 para. 74(5)(b) 21 Jul 2008 Written in
Sch. 4C para. 8B cross-heading omitted Sch. 7 para. 140 21 Jul 2008 Written in
s. 9(2) omitted Sch. 7 para. 58 21 Jul 2008 Written in
s. 3A(2)(a) omitted Sch. 2 para. 27(a) 21 Jul 2008 Written in
Sch. 4C para. 12A(3) word substituted Sch. 7 para. 144 21 Jul 2008 Written in
s. 88(2) substituted Sch. 7 para. 109(2) 21 Jul 2008 Written in
s. 279C(6)(c) words substituted Sch. 2 para. 43(3) 21 Jul 2008 Written in
s. 2(7)(a) words omitted Sch. 2 para. 2 21 Jul 2008 Written in
Sch. 4C para. 8A applied Sch. 7 para. 126(4) 21 Jul 2008 Written in
s. 92-95 omitted Sch. 7 para. 113 21 Jul 2008 Written in
Sch. 4C para. 7A cross-heading omitted Sch. 7 para. 136 21 Jul 2008 Written in
Sch. 4B para. 3(2) omitted Sch. 2 para. 8(3)(b) 21 Jul 2008 Written in
s. 145(1) words omitted Sch. 2 para. 81(2) 21 Jul 2008 Written in
Sch. 4B para. 1(1) word omitted Sch. 2 para. 8(2) 21 Jul 2008 Written in
s. 110 heading words substituted Sch. 2 para. 91 21 Jul 2008 Written in
Sch. 2 para. 17(3)(a) omitted Sch. 2 para. 64(4)(a) 21 Jul 2008 Written in
s. 279(2)(a) words omitted Sch. 2 para. 40 21 Jul 2008 Written in
s. 106A(10) substituted Sch. 2 para. 87(6) 21 Jul 2008 Written in
s. 35(2) words substituted Sch. 2 para. 58(2)(b) 21 Jul 2008 Written in
Sch. 2 para. 1(3) omitted Sch. 2 para. 64(2) 21 Jul 2008 Written in
s. 87A applied (with modifications) by 1988 c. 1 s. 762(3)(4) (as substituted) Sch. 7 para. 93(3) 21 Jul 2008 Written in
Sch. 7A para. 12(b) words substituted Sch. 2 para. 68 21 Jul 2008 Written in
Sch. 4 para. A1 and cross-heading inserted Sch. 2 para. 74(2) 21 Jul 2008 Written in
s. 2(4)(5) substituted for s. 2(4)-(6) Sch. 2 para. 24(2) 21 Jul 2008 Written in
s. 35(6)(aa) words omitted Sch. 2 para. 58(7)(b) 21 Jul 2008 Written in
Sch. 4C para. 10(1) words substituted Sch. 7 para. 142(a) 21 Jul 2008 Written in
s. 108 heading words inserted Sch. 2 para. 89 21 Jul 2008 Written in
s. 150D omitted Sch. 2 para. 32 21 Jul 2008 Written in
s. 214C and cross-heading omitted Sch. 2 para. 35 21 Jul 2008 Written in
Sch. 10 para. 14(40) omitted s. 66(4)(d) 21 Jul 2008 Written in
Sch. 3 para. 1(1) words substituted Sch. 2 para. 65(2)(a)(i) 21 Jul 2008 Written in
s. 25A(4A)(4B) inserted Sch. 20 para. 5(3) 21 Jul 2008 Written in
Sch. 3 para. 1(2) words substituted Sch. 2 para. 65(2)(b) 21 Jul 2008 Written in
Sch. A1 omitted Sch. 2 para. 45 21 Jul 2008 Written in
s. 3A(5A) inserted Sch. 7 para. 57 21 Jul 2008 Written in
s. 104(3) word omitted Sch. 2 para. 85(3) 21 Jul 2008 Written in
s. 14A inserted Sch. 7 para. 104 21 Jul 2008 Written in
s. 53(1A) omitted Sch. 2 para. 79(a) 21 Jul 2008 Written in
s. 86(1)(e) words substituted Sch. 2 para. 30 21 Jul 2008 Written in
s. 279C(3)-(4A) substituted for s. 279C(3)(4) Sch. 2 para. 43(2) 21 Jul 2008 Written in
s. 288(1ZA) inserted Sch. 2 para. 101(3) 21 Jul 2008 Written in
s. 149AA(7) inserted s. 49(1) 21 Jul 2008 Written in
Sch. 2 para. 4(11)(c) words omitted Sch. 2 para. 64(3)(e)(iii) 21 Jul 2008 Written in
s. 96-98 applied (with modifications) by 1988 c. 1 s. 762(3) (as substituted) Sch. 7 para. 93(3) 21 Jul 2008 Written in
Sch. 3 para. 1(1) words substituted Sch. 2 para. 65(2)(a)(ii) 21 Jul 2008 Written in
s. 113 heading words inserted Sch. 2 para. 94(3) 21 Jul 2008 Written in
s. 35(4) words substituted Sch. 2 para. 58(5) 21 Jul 2008 Written in
s. 263D(7) substituted Sch. 23 para. 11(3) 21 Jul 2008 Written in
Sch. 4 para. 4(2) words omitted Sch. 2 para. 74(4) 21 Jul 2008 Written in
s. 279B(1)(b) substituted Sch. 2 para. 42 21 Jul 2008 Written in
s. 52A inserted Sch. 2 para. 78 21 Jul 2008 Written in
s. 6 omitted Sch. 2 para. 3 21 Jul 2008 Written in
s. 62(2B) omitted Sch. 2 para. 29(3) 21 Jul 2008 Written in
Sch. 5B para. 1(1)(b) words inserted Sch. 3 para. 4 21 Jul 2008 Written in
s. 89(1) words substituted Sch. 7 para. 110(2) 21 Jul 2008 Written in
s. 4 substituted s. 8(1) 21 Jul 2008 Written in
s. 165A inserted Sch. 2 para. 34 21 Jul 2008 Written in
s. 119B inserted Sch. 7 para. 64 21 Jul 2008 Written in
s. 35(5) words substituted Sch. 2 para. 58(6) 21 Jul 2008 Written in
s. 110A omitted Sch. 2 para. 92 21 Jul 2008 Written in
s. 105(3) inserted Sch. 2 para. 86 21 Jul 2008 Written in
Pt. 5 Ch. 3 inserted Sch. 3 para. 2 21 Jul 2008 Written in
s. 165(8)(aa) substituted Sch. 2 para. 33 21 Jul 2008 Written in
s. 228(8) words substituted Sch. 2 para. 36 21 Jul 2008 Written in
Sch. 2 para. 4(11)(b) words omitted Sch. 2 para. 64(3)(e)(ii) 21 Jul 2008 Written in
s. 279C(8) omitted Sch. 2 para. 43(4) 21 Jul 2008 Written in
s. 55(5) words substituted Sch. 2 para. 60 21 Jul 2008 Written in
Sch. 2 para. 4(11)(a) omitted Sch. 2 para. 64(3)(e)(i) 21 Jul 2008 Written in
Sch. 4C para. 11 omitted Sch. 2 para. 48 21 Jul 2008 Written in
Sch. 2 para. 4(9) word substituted Sch. 2 para. 64(3)(c)(i) 21 Jul 2008 Written in
s. 12 substituted Sch. 7 para. 60 21 Jul 2008 Written in
s. 87-89 modified Sch. 7 para. 125(2) 21 Jul 2008 Written in
Sch. 4C para. 1A and cross-heading inserted Sch. 7 para. 133 21 Jul 2008 Written in
s. 145(1A) omitted Sch. 2 para. 81(3) 21 Jul 2008 Written in
s. 106A heading words omitted Sch. 2 para. 87(7) 21 Jul 2008 Written in
s. 104(5) word omitted Sch. 2 para. 85(5) 21 Jul 2008 Written in
Sch. 4A para. 7(4) words substituted Sch. 2 para. 7(2)(a) 21 Jul 2008 Written in
s. 85A(3) substituted Sch. 7 para. 129(3) 21 Jul 2008 Written in
s. 12 applied by 2007 c. 3 s. 809F(4) (as inserted) Sch. 7 para. 1 21 Jul 2008 Written in
Sch. 5 para. 1(1) words substituted Sch. 2 para. 10 21 Jul 2008 Written in
s. 210A(10)(a) words omitted Sch. 17 para. 18(5)(b) 21 Jul 2008 Written in
Sch. 4B para. 3(4)(5) substituted for Sch. 4B para. 3(4) Sch. 7 para. 130 21 Jul 2008 Written in
s. 150A(3)(b) words substituted Sch. 1 para. 48 21 Jul 2008 Written in
s. 86A(2) words substituted Sch. 2 para. 31(2)(b) 21 Jul 2008 Written in
Sch. 4C para. 12(1)(2) substituted for Sch. 4C para. 12(1)-(3) Sch. 7 para. 143(2) 21 Jul 2008 Written in
Sch. 2 para. 4(10)(a) words substituted Sch. 2 para. 64(3)(d) 21 Jul 2008 Written in
s. 3(1A) inserted Sch. 7 para. 56(2) 21 Jul 2008 Written in
s. 88(6) omitted Sch. 2 para. 6 21 Jul 2008 Written in
Sch. 4B para. 3 heading word omitted Sch. 2 para. 8(3) 21 Jul 2008 Written in
Sch. 4 para. 9(1)(b) words omitted Sch. 2 para. 74(5)(a) 21 Jul 2008 Written in
s. 3(5C)(aa) inserted Sch. 7 para. 56(3)(a) 21 Jul 2008 Written in
s. 2A omitted Sch. 2 para. 25 21 Jul 2008 Written in
Sch. 5BA omitted Sch. 2 para. 49 21 Jul 2008 Written in
s. 113(A1) inserted Sch. 2 para. 94(2) 21 Jul 2008 Written in
s. 87 applied (with modifications) by 1988 c. 1 s. 762(3) (as substituted) Sch. 7 para. 93(3) 21 Jul 2008 Written in
Sch. 4C para. 8B omitted Sch. 7 para. 140 21 Jul 2008 Written in
Sch. 4C applied (with modifications) by 1988 c. 1 s. 762(3) (as substituted) Sch. 7 para. 93(3) 21 Jul 2008 Written in
s. 263D(6)(b) words substituted Sch. 23 para. 11(2) 21 Jul 2008 Written in
Sch. 2 para. 4(9) words substituted Sch. 2 para. 64(3)(c)(iii) 21 Jul 2008 Written in
s. 25A(4C)(4D) inserted Sch. 20 para. 5(4) 21 Jul 2008 Written in
Sch. 4C para. 8C omitted Sch. 7 para. 140 21 Jul 2008 Written in
Sch. 4C para. 5(2)(a) words inserted Sch. 7 para. 135 21 Jul 2008 Written in
s. 106A(8) omitted Sch. 2 para. 87(5) 21 Jul 2008 Written in
s. 77-79 omitted Sch. 2 para. 5 21 Jul 2008 Written in
Sch. 4C para. 4(2) words inserted Sch. 7 para. 134 21 Jul 2008 Written in
s. 86A(7) words substituted Sch. 2 para. 31(5) 21 Jul 2008 Written in
s. 279C(10) omitted Sch. 2 para. 43(5) 21 Jul 2008 Written in
s. 86A(2) words substituted Sch. 2 para. 31(2)(a) 21 Jul 2008 Written in
s. 90 90A substituted for s. 90 Sch. 7 para. 111 21 Jul 2008 Written in
s. 88(7) omitted Sch. 7 para. 109(3) 21 Jul 2008 Written in
Sch. 10 para. 14(48)(b)-(d) omitted Sch. 7 para. 95 21 Jul 2008 Written in
Sch. 4C para. 10(2) omitted Sch. 7 para. 142(b) 21 Jul 2008 Written in
s. 2(7) words omitted Sch. 2 para. 24(3)(c) 21 Jul 2008 Written in
s. 288(1) words substituted Sch. 2 para. 101(2) 21 Jul 2008 Written in
Sch. 4C para. 9 and cross-heading substituted Sch. 7 para. 141 21 Jul 2008 Written in
s. 288(3A) inserted Sch. 2 para. 63 21 Jul 2008 Written in
Sch. 4 para. 9(1) words omitted Sch. 2 para. 74(5)(c) 21 Jul 2008 Written in
s. 104(3A) inserted Sch. 2 para. 85(4) 21 Jul 2008 Written in
Sch. 10 para. 14(41) omitted s. 66(4)(d) 21 Jul 2008 Written in
Sch. 4C para. 8 substituted Sch. 7 para. 138 21 Jul 2008 Written in
s. 13(2) word substituted Sch. 7 para. 103 21 Jul 2008 Written in
s. 25A(4)(a) words inserted Sch. 20 para. 5(2) 21 Jul 2008 Written in
s. 86A(7A) omitted Sch. 2 para. 31(6) 21 Jul 2008 Written in
s. 109(1) words substituted Sch. 2 para. 90(2) 21 Jul 2008 Written in
s. 87-87C substituted for s. 87 Sch. 7 para. 108 21 Jul 2008 Written in
s. 253(14)(b) words substituted Sch. 2 para. 38 21 Jul 2008 Written in
Sch. 7D para. 15 omitted Sch. 2 para. 50 21 Jul 2008 Written in
s. 261C(2)(a) omitted Sch. 2 para. 39 21 Jul 2008 Written in
Sch. 4ZA para. 7 words substituted Sch. 2 para. 67 21 Jul 2008 Written in
Sch. 4C para. 7B substituted Sch. 7 para. 137 21 Jul 2008 Written in
s. 85A(2A) inserted Sch. 7 para. 129(2) 21 Jul 2008 Written in
s. 13(7A)(b)-(d) omitted Sch. 2 para. 4 21 Jul 2008 Written in
Sch. 2 para. 4(9) words omitted Sch. 2 para. 64(3)(c)(ii) 21 Jul 2008 Written in
s. 114(A1) inserted Sch. 2 para. 95(2) 21 Jul 2008 Written in
s. 106A(7) omitted Sch. 2 para. 87(4) 21 Jul 2008 Written in
s. 106A(5ZA) inserted Sch. 2 para. 87(2) 21 Jul 2008 Written in
Sch. 4C para. 6(1) words substituted Sch. 2 para. 47(2) 21 Jul 2008 Written in
s. 114 heading words inserted Sch. 2 para. 95(3) 21 Jul 2008 Written in
s. 91(5)(a) words substituted Sch. 7 para. 112(3) 21 Jul 2008 Written in
Sch. 3 para. 2(3) words omitted Sch. 2 para. 65(3) 21 Jul 2008 Written in
s. 241(3A) words inserted Sch. 3 para. 3 21 Jul 2008 Written in
Sch. 10 para. 14(47)(c) omitted Sch. 7 para. 95 21 Jul 2008 Written in
s. 35A inserted Sch. 2 para. 59 21 Jul 2008 Written in
s. 35(7) words substituted Sch. 2 para. 58(8) 21 Jul 2008 Written in
s. 2(7)(b)(ii) and word omitted Sch. 2 para. 24(3)(a) 21 Jul 2008 Written in
s. 107 heading words inserted Sch. 2 para. 88 21 Jul 2008 Written in
s. 119A(5A) inserted Sch. 7 para. 63 21 Jul 2008 Written in
s. 112 heading words inserted Sch. 2 para. 93 21 Jul 2008 Written in
s. 54(1A) omitted Sch. 2 para. 80(3) 21 Jul 2008 Written in
Sch. 4C para. 6(1A) omitted Sch. 2 para. 47(3) 21 Jul 2008 Written in
s. 87C-90 applied (with modifications) by 1988 c. 1 s. 762(3) (as substituted) Sch. 7 para. 93(3) 21 Jul 2008 Written in
s. 35(3)(d) words substituted Sch. 2 para. 58(4) 21 Jul 2008 Written in
s. 35(9) words inserted Sch. 2 para. 58(9) 21 Jul 2008 Written in
Sch. 4 para. 7 words substituted Sch. 2 para. 66 21 Jul 2008 Written in
s. 2(7)(c) words omitted Sch. 2 para. 24(3)(b) 21 Jul 2008 Written in
Sch. 4C para. 13(5)(a) words substituted Sch. 7 para. 145(3) 21 Jul 2008 Written in
s. 89(1A)-(4) substituted for s. 89(2)(3) Sch. 7 para. 110(3) 21 Jul 2008 Written in
s. 3A(2)(b) words substituted Sch. 2 para. 27(b) 21 Jul 2008 Written in
s. 91(8) omitted Sch. 7 para. 112(4) 21 Jul 2008 Written in
Sch. 4C para. 6(3) omitted Sch. 2 para. 9 21 Jul 2008 Written in
s. 109 heading words substituted Sch. 2 para. 90(3) 21 Jul 2008 Written in
s. 86A(2A) omitted Sch. 2 para. 31(3) 21 Jul 2008 Written in
Sch. 2 para. 17(3)(b) words omitted Sch. 2 para. 64(4)(b) 21 Jul 2008 Written in
s. 3(5C)(c) words substituted Sch. 2 para. 26(3)(b) 21 Jul 2008 Written in
Sch. 3 para. 2(1) words omitted Sch. 2 para. 65(3) 21 Jul 2008 Written in
Sch. 4C para. 8AA and cross-heading inserted Sch. 7 para. 139 21 Jul 2008 Written in
s. 9(5)(6) inserted s. 24(7) 21 Jul 2008 Written in
s. 35(2A) inserted Sch. 2 para. 58(3) 21 Jul 2008 Written in
Sch. 4B para. 3(1) word omitted Sch. 2 para. 8(3)(a) 21 Jul 2008 Written in
s. 2(8) omitted Sch. 2 para. 24(4) 21 Jul 2008 Written in
s. 35(2) word substituted Sch. 2 para. 58(2)(a) 21 Jul 2008 Written in
Sch. 4 para. 2(5) words omitted Sch. 2 para. 74(3)(b) 21 Jul 2008 Written in
s. 85(11) words substituted Sch. 7 para. 107 21 Jul 2008 Written in
s. 16(4) omitted Sch. 7 para. 61 21 Jul 2008 Written in
Sch. 2 para. 22 omitted Sch. 2 para. 64(5) 21 Jul 2008 Written in
Sch. 4C modified Sch. 7 para. 152-155 21 Jul 2008 Written in
Sch. 4A para. 12 words substituted Sch. 2 para. 7(3)(b) 21 Jul 2008 Written in
s. 3(5C)(b) words inserted Sch. 7 para. 56(3)(b) 21 Jul 2008 Written in
s. 36 words substituted Sch. 2 para. 73 21 Jul 2008 Written in
s. 35(6)(b) words omitted Sch. 2 para. 58(7)(c) 21 Jul 2008 Written in
Sch. 4A para. 12 words substituted Sch. 2 para. 7(3)(a) 21 Jul 2008 Written in
s. 91(1)(1A) substituted for s. 91(1) Sch. 7 para. 112(2) 21 Jul 2008 Written in
s. 54(1) words substituted Sch. 2 para. 80(2) 21 Jul 2008 Written in
s. 241(3A) words omitted Sch. 2 para. 37 21 Jul 2008 Written in
s. 3(5C)(c) words substituted Sch. 2 para. 26(3)(a) 21 Jul 2008 Written in
Sch. 2 para. 17(3)(c) words omitted Sch. 2 para. 64(4)(c) 21 Jul 2008 Written in
s. 284B(1) omitted Sch. 2 para. 44 21 Jul 2008 Written in
s. 3(5) word substituted Sch. 2 para. 26(2) 21 Jul 2008 Written in
Sch. 4C para. 10(3) omitted Sch. 7 para. 142(b) 21 Jul 2008 Written in
s. 106A(6) word inserted Sch. 2 para. 87(3) 21 Jul 2008 Written in
s. 175(2C) words substituted Sch. 2 para. 62 21 Jul 2008 Written in
s. 274 words substituted Sch. 4 para. 8 21 Jul 2008 Written in
s. 86A(2B) omitted Sch. 2 para. 31(4) 21 Jul 2008 Written in
s. 10A(9ZA) inserted Sch. 7 para. 59 21 Jul 2008 Written in
s. 16ZA-16ZD inserted Sch. 7 para. 62 21 Jul 2008 Written in
s. 279(5)(b) words substituted Sch. 39 para. 31(b) 1 Apr 2010 Written in
s. 253(4A)(b) words substituted Sch. 39 para. 30(b) 1 Apr 2010 Written in
s. 279(5)(a) words substituted Sch. 39 para. 31(a) 1 Apr 2010 Written in
s. 253(4A)(a) words substituted Sch. 39 para. 30(a) 1 Apr 2010 Written in
s. 203(2) words substituted Sch. 39 para. 29 1 Apr 2010 Written in
s. 26A inserted s. 39(7) 1 Feb 2011 Written in
Sch. 10 para. 14(47)-(49) omitted s. 41(7)(c) — Not yet written in
Sch. 10 para. 14(63) omitted s. 41(7)(c) — Not yet written in
Sch. 10 para. 14(43)-(45) omitted s. 41(7)(c) — Not yet written in

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

Data