Changes made by Finance Act 2014
2014 c. 26
Made to Taxation of Chargeable Gains Act 1992
109 changes. All changes made by Finance Act 2014
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 238A(2)(a) | words substituted | Sch. 8 para. 35(4) | 6 Apr 2014 | Written in |
| s. 236I | applied (with modifications) by 1984 c. 51 s. 86(3A)(a) (as inserted) | Sch. 37 para. 15(3) | 6 Apr 2014 | Written in |
| Sch. 7 Pt. 3 title | words substituted | Sch. 8 para. 186 | 6 Apr 2014 | Written in |
| Sch. 7D para. 1(2)(3) | word omitted | Sch. 8 para. 42(3) | 6 Apr 2014 | Written in |
| s. 104-114 | amendment to earlier affecting provision S.I. 1998/1870, reg. 34(2)(a) | Sch. 8 para. 87 | 6 Apr 2014 | Written in |
| s. 236K | applied (with modifications) by 1984 c. 51 s. 86(3A)(b) (as inserted) | Sch. 37 para. 15(3) | 6 Apr 2014 | Written in |
| s. 236J | applied (with modifications) by 1984 c. 51 s. 75A(3) (as inserted) | Sch. 37 para. 14(1) | 6 Apr 2014 | Written in |
| Sch. 7C para. 2(1) | words substituted | Sch. 8 para. 38 | 6 Apr 2014 | Written in |
| Sch. 7C title | words substituted | Sch. 8 para. 37 | 6 Apr 2014 | Written in |
| s. 236T | applied (with modifications) by 1984 c. 51 s. 86(3A)(b) (as inserted) | Sch. 37 para. 15(3) | 6 Apr 2014 | Written in |
| Sch. 7D para. 13(3) | words substituted | Sch. 8 para. 189 | 6 Apr 2014 | Written in |
| Sch. 7D para. 10(3)(3A) | substituted for Sch. 7D para. 10(3) | Sch. 8 para. 128(3) | 6 Apr 2014 | Written in |
| Sch. 7D para. 12(4)(b) | words substituted | Sch. 8 para. 188 | 6 Apr 2014 | Written in |
| s. 236J | applied (with modifications) by 1984 c. 51 s. 86(3A)(b) (as inserted) | Sch. 37 para. 15(3) | 6 Apr 2014 | Written in |
| Sch. 7D para. 10(1)(a)(i) | words substituted | Sch. 8 para. 128(2)(a) | 6 Apr 2014 | Written in |
| s. 238A heading | word omitted | Sch. 8 para. 35(2) | 6 Apr 2014 | Written in |
| Sch. 7D para. 10(1)(b) | words substituted | Sch. 8 para. 128(2)(b) | 6 Apr 2014 | Written in |
| s. 236K | applied (with modifications) by 1984 c. 51 s. 75A(3) (as inserted) | Sch. 37 para. 14(1) | 6 Apr 2014 | Written in |
| s. 105A | words substituted | Sch. 8 para. 122(2) | 6 Apr 2014 | Written in |
| Sch. 7D title | word omitted | Sch. 8 para. 40 | 6 Apr 2014 | Written in |
| Sch. 7D Pt. 1 title | words substituted | Sch. 8 para. 41 | 6 Apr 2014 | Written in |
| Sch. 7D para. 9(1)(2) | word omitted | Sch. 8 para. 127 | 6 Apr 2014 | Written in |
| s. 238A(1) | word omitted | Sch. 8 para. 35(3) | 6 Apr 2014 | Written in |
| s. 238A(2)(b) | words substituted | Sch. 8 para. 124 | 6 Apr 2014 | Written in |
| Sch. 7D para. 13(1)(a) | words substituted | Sch. 8 para. 189 | 6 Apr 2014 | Written in |
| Sch. 7D para. 1(1) | words substituted | Sch. 8 para. 42(2) | 6 Apr 2014 | Written in |
| Sch. 7D para. 2(1)(a) | word omitted | Sch. 8 para. 43 | 6 Apr 2014 | Written in |
| s. 238A(2)(c) | words substituted | Sch. 8 para. 184 | 6 Apr 2014 | Written in |
| s. 236A | words substituted | Sch. 8 para. 34 | 6 Apr 2014 | Written in |
| s. 236M | applied (with modifications) by 1984 c. 51 s. 75A(3) (as inserted) | Sch. 37 para. 14(1) | 6 Apr 2014 | Written in |
| Sch. 7D para. 11(1)(2) | word omitted | Sch. 8 para. 187(2) | 6 Apr 2014 | Written in |
| s. 105B(7)(8) | words substituted | Sch. 8 para. 123 | 6 Apr 2014 | Written in |
| s. 236T | applied (with modifications) by 1984 c. 51 s. 75A(3) (as inserted) | Sch. 37 para. 14(1) | 6 Apr 2014 | Written in |
| Sch. 7D Pt. 2 title | words substituted | Sch. 8 para. 126 | 6 Apr 2014 | Written in |
| s. 105A(1)(b)(ii) | word omitted | Sch. 8 para. 122(3) | 6 Apr 2014 | Written in |
| s. 236M | applied (with modifications) by 1984 c. 51 s. 86(3A)(b) (as inserted) | Sch. 37 para. 15(3) | 6 Apr 2014 | Written in |
| s. 236I | applied (with modifications) by 1984 c. 51 s. 75A(3) (as inserted) | Sch. 37 para. 14(1) | 6 Apr 2014 | Written in |
| Sch. 7D para. 11(3)(a)(i) | words substituted | Sch. 8 para. 187(3) | 6 Apr 2014 | Written in |
| s. 184G(4) | words substituted | s. 63(1)(b) | 17 Jul 2014 | Written in |
| s. 236K | applied (with modifications) by 1984 c. 51 s. 13A(2) (as inserted) | Sch. 37 para. 10(1) | 17 Jul 2014 | Written in |
| s. 236L | applied by 2003 c. 1 s. 312E(3) (as inserted) | Sch. 37 para. 5 | 17 Jul 2014 | Written in |
| s. 184H(2)(b) | words omitted | s. 63(2)(a) | 17 Jul 2014 | Written in |
| s. 184G(2)(3) | substituted | s. 63(1)(a) | 17 Jul 2014 | Written in |
| s. 223(1) | words substituted | s. 58(2)(a) | 17 Jul 2014 | Written in |
| Sch. 5BB para. 1(2)(a) | words substituted | s. 55(1)(a) | 17 Jul 2014 | Written in |
| s. 223(2)(a) | words substituted | s. 58(2)(a) | 17 Jul 2014 | Written in |
| s. 72(1B)(a)(iii) | words substituted | s. 60(2)(a) | 17 Jul 2014 | Written in |
| s. 236T | applied (with modifications) by 1984 c. 51 s. 13A(2) (as inserted) | Sch. 37 para. 10(1) | 17 Jul 2014 | Written in |
| s. 236M | applied by 2003 c. 1 s. 312E(2)(a) (as inserted) | Sch. 37 para. 5 | 17 Jul 2014 | Written in |
| s. 223(5)(6) | omitted | s. 58(2)(b) | 17 Jul 2014 | Written in |
| s. 3(2) | word substituted | s. 9(1) | 17 Jul 2014 | Written in |
| s. 236J | applied (with modifications) by 1984 c. 51 s. 28A(2) (as inserted) | Sch. 37 para. 11(1) | 17 Jul 2014 | Written in |
| s. 150G | words omitted | s. 55(2) | 17 Jul 2014 | Written in |
| s. 236K | applied (with modifications) by 1984 c. 51 s. 28A(2) (as inserted) | Sch. 37 para. 11(1) | 17 Jul 2014 | Written in |
| s. 198J-198L | inserted | s. 71(1) | 17 Jul 2014 | Written in |
| s. 255A-255E and cross-heading | inserted | Sch. 12 para. 2 | 17 Jul 2014 | Written in |
| Sch. 8B | inserted | Sch. 12 para. 3 | 17 Jul 2014 | Written in |
| s. 870A and cross-heading | inserted | s. 62(2) | 17 Jul 2014 | Written in |
| s. 104(4A) | inserted | Sch. 37 para. 18(1) | 17 Jul 2014 | Written in |
| s. 3(3) | excluded | s. 9(2) | 17 Jul 2014 | Written in |
| s. 4(4)(5) | words inserted | Sch. 38 para. 15(2) | 17 Jul 2014 | Written in |
| s. 184H(3) | substituted | s. 63(2)(b) | 17 Jul 2014 | Written in |
| Sch. 7AC para. 15A(2A) | inserted | s. 72(1) | 17 Jul 2014 | Written in |
| s. 12(1A) | inserted | s. 59(2) | 17 Jul 2014 | Written in |
| s. 127 | modified by 2007 c. 3 s. 257TA(6) (as inserted) | Sch. 11 para. 1 | 17 Jul 2014 | Written in |
| s. 236H-236U and cross-heading | inserted | Sch. 37 para. 1 | 17 Jul 2014 | Written in |
| s. 236J | applied (with modifications) by 1984 c. 51 s. 13A(2) (as inserted) | Sch. 37 para. 10(1) | 17 Jul 2014 | Written in |
| s. 223(8) | word omitted | s. 58(2)(c) | 17 Jul 2014 | Written in |
| s. 3(3) | excluded | s. 8(2) | 17 Jul 2014 | Written in |
| s. 236I | applied (with modifications) by 1984 c. 51 s. 13A(2) (as inserted) | Sch. 37 para. 10(1) | 17 Jul 2014 | Written in |
| s. 3(2) | word substituted | s. 8(1) | 17 Jul 2014 | Written in |
| s. 236T | applied (with modifications) by 1984 c. 51 s. 28A(2) (as inserted) | Sch. 37 para. 11(1) | 17 Jul 2014 | Written in |
| s. 286 | applied by 2003 c. 1 s. 312G(6)(c) (as inserted) | Sch. 37 para. 5 | 17 Jul 2014 | Written in |
| s. 236M | applied (with modifications) by 1984 c. 51 s. 13A(2) (as inserted) | Sch. 37 para. 10(1) | 17 Jul 2014 | Written in |
| s. 236J 236K | applied by 2003 c. 1 s. 312E(2)(b) (as inserted) | Sch. 37 para. 5 | 17 Jul 2014 | Written in |
| s. 236I | applied (with modifications) by 1984 c. 51 s. 28A(2) (as inserted) | Sch. 37 para. 11(1) | 17 Jul 2014 | Written in |
| s. 236M | applied (with modifications) by 1984 c. 51 s. 28A(2) (as inserted) | Sch. 37 para. 11(1) | 17 Jul 2014 | Written in |
| s. 184H(4)(a) | substituted | s. 63(2)(c) | 17 Jul 2014 | Written in |
| s. 223(8)(ab) | inserted | s. 58(2)(c) | 17 Jul 2014 | Written in |
| s. 225E | inserted | s. 58(2)(c) | 17 Jul 2014 | Written in |
| s. 4A(5) | words inserted | Sch. 38 para. 15(3) | 17 Jul 2014 | Written in |
| Sch. 5BB para. 1(5A) | words substituted | s. 55(1)(b) | 17 Jul 2014 | Written in |
| s. 155 | words inserted | s. 61(2) | 17 Jul 2014 | Written in |
| s. 156ZB(1) | words substituted | s. 62(1) | 17 Jul 2014 | Written in |
| s. 73(3) | words substituted | s. 60(3) | 17 Jul 2014 | Written in |
| s. 59B 59C | inserted | Sch. 17 para. 17 | 17 Jul 2014 | Written in |
| s. 184H(10) | words inserted | s. 63(2)(d) | 17 Jul 2014 | Written in |
| s. 72(6) | inserted | s. 60(2)(b) | 17 Jul 2014 | Written in |
| s. 155 | words inserted | s. 61(3) | 17 Jul 2014 | Written in |
| s. 170(9)(c) | amendment to earlier affecting provision 2014 c. 14, Sch. 4 para. 50(3) | Sch. 39 para. 6(b) | 1 Aug 2014 | Written in |
| s. 140E(1)(b) | amendment to earlier affecting provision 2014 c. 14, Sch. 4 para. 47(2) | Sch. 39 para. 3(a) | 1 Aug 2014 | Written in |
| s. 140F(1)(b) | amendment to earlier affecting provision 2014 c. 14, Sch. 4 para. 48 | Sch. 39 para. 4 | 1 Aug 2014 | Written in |
| s. 140G(1)(b) | amendment to earlier affecting provision 2014 c. 14, Sch. 4 para. 49 | Sch. 39 para. 5 | 1 Aug 2014 | Written in |
| s. 170(2)(c) | amendment to earlier affecting provision 2014 c. 14, Sch. 4 para. 50(2) | Sch. 39 para. 6(a) | 1 Aug 2014 | Written in |
| s. 140E(9)(a) | amendment to earlier affecting provision 2014 c. 14, Sch. 4 para. 47(3) | Sch. 39 para. 3(b) | 1 Aug 2014 | Written in |
| s. 217D(3)(aa) | inserted | Sch. 39 para. 1 | 1 Aug 2014 | Written in |
| Sch. 7AC para. 26(4) | amendment to earlier affecting provision 2014 c. 14, Sch. 4 para. 53 | Sch. 39 para. 7 | 1 Aug 2014 | Written in |
| s. 119B(2) | word inserted | Sch. 9 para. 24(5)(a) | 6 Apr 2015 | Written in |
| s. 119B(3) | word inserted | Sch. 9 para. 24(6) | 6 Apr 2015 | Written in |
| s. 149AA(7) | words inserted | Sch. 9 para. 27(a) | 6 Apr 2015 | Written in |
| s. 144ZB(2)(a) | words omitted | Sch. 9 para. 25 | 6 Apr 2015 | Written in |
| s. 119B(1A) | inserted | Sch. 9 para. 24(4) | 6 Apr 2015 | Written in |
| s. 119B(1) | words substituted | Sch. 9 para. 24(3) | 6 Apr 2015 | Written in |
| s. 119B(2)(a) | substituted | Sch. 9 para. 24(5)(b) | 6 Apr 2015 | Written in |
| s. 149AA(7)(b) and word | inserted | Sch. 9 para. 27(b) | 6 Apr 2015 | Written in |
| s. 119A(5A) | words substituted | Sch. 9 para. 23 | 6 Apr 2015 | Written in |
| s. 149A(1)(b) | words omitted | Sch. 9 para. 26 | 6 Apr 2015 | Written in |
| s. 119B heading | words substituted | Sch. 9 para. 24(2) | 6 Apr 2015 | Written in |
| s. 288(1A) | words omitted | Sch. 9 para. 28 | 6 Apr 2015 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.