OpenLegislation

Changes made by Finance Act 2019

2019 c. 1

Made to Taxation of Chargeable Gains Act 1992

232 changes. All changes made by Finance Act 2019

Provision changed Change By In force Text
s. 279C(6)(c) words substituted Sch. 1 para. 84(5)(b) 12 Feb 2019 Written in
s. 159A substituted Sch. 1 para. 53 12 Feb 2019 Written in
Sch. 1B inserted Sch. 1 para. 15 12 Feb 2019 Written in
s. 261ZA title words substituted Sch. 1 para. 77(7) 12 Feb 2019 Written in
s. 167A(4)(b) substituted Sch. 1 para. 56(4)(b) 12 Feb 2019 Written in
Sch. 7A para. 6(1)(c) words substituted Sch. 1 para. 91 12 Feb 2019 Written in
s. 79B(3) words substituted Sch. 1 para. 30(4)(a) 12 Feb 2019 Written in
s. 140E(5)(b) words substituted Sch. 1 para. 51(2) 12 Feb 2019 Written in
s. 168A substituted Sch. 1 para. 57 12 Feb 2019 Written in
s. 87(5) words substituted Sch. 1 para. 35(4) 12 Feb 2019 Written in
s. 167A(6)(7) substituted for s. 167A(6) Sch. 1 para. 56(5) 12 Feb 2019 Written in
Sch. 7C para. 8(b) words substituted Sch. 1 para. 93(b) 12 Feb 2019 Written in
s. 261ZA(5)(b)(i) words substituted Sch. 1 para. 77(5)(b) 12 Feb 2019 Written in
s. 103KC words substituted Sch. 1 para. 47 12 Feb 2019 Written in
s. 222B(2) words substituted Sch. 1 para. 73(2) 12 Feb 2019 Written in
s. 288(1) words omitted Sch. 1 para. 87(2)(d) 12 Feb 2019 Written in
s. 171A(2) substituted Sch. 1 para. 62 12 Feb 2019 Written in
s. 261E(2)(b) words substituted Sch. 1 para. 79(b) 12 Feb 2019 Written in
s. 16(3) omitted Sch. 1 para. 24 12 Feb 2019 Written in
Sch. 4C para. 12A(5) heading words substituted Sch. 1 para. 89(7) 12 Feb 2019 Written in
Pt. 2 Ch. 7 omitted Sch. 1 para. 7 12 Feb 2019 Written in
Sch. 1A inserted Sch. 1 para. 14 12 Feb 2019 Written in
s. 140E(6)(b) words substituted Sch. 1 para. 51(3) 12 Feb 2019 Written in
Sch. 4C para. 4(2) words substituted Sch. 1 para. 89(4)(a) 12 Feb 2019 Written in
Act modified Sch. 1 para. 123(4)(5) 12 Feb 2019 Written in
Sch. 7AC para. 3(2)(c)(ii) words substituted Sch. 1 para. 92 12 Feb 2019 Written in
s. 86A(3) words substituted Sch. 1 para. 34(4) 12 Feb 2019 Written in
s. 91(1)(a) words substituted Sch. 1 para. 44 12 Feb 2019 Written in
s. 169N(4B) words substituted Sch. 1 para. 58 12 Feb 2019 Written in
s. 103KE(8)(b) words substituted Sch. 1 para. 48 12 Feb 2019 Written in
Sch. 4AA inserted Sch. 1 para. 17 12 Feb 2019 Written in
s. 86A title words substituted Sch. 1 para. 34(9) 12 Feb 2019 Written in
s. 185(1) word substituted Sch. 8 para. 9(3) 12 Feb 2019 Written in
s. 25ZA substituted Sch. 1 para. 26 12 Feb 2019 Written in
Sch. 7ZA para. 25(a) words substituted Sch. 16 para. 1(6)(a) 12 Feb 2019 Written in
s. 79B(1) words substituted Sch. 1 para. 30(2) 12 Feb 2019 Written in
s. 169LA(1A)(a) words substituted Sch. 16 para. 2(3)(b) 12 Feb 2019 Written in
s. 59(3) words substituted Sch. 1 para. 28 12 Feb 2019 Written in
s. 48A(2) words substituted Sch. 1 para. 27(3)(a) 12 Feb 2019 Written in
s. 261ZA(4)(b) words substituted Sch. 1 para. 77(4)(b)(ii) 12 Feb 2019 Written in
s. 90(10)(b) words substituted Sch. 1 para. 43 12 Feb 2019 Written in
s. 87A words substituted Sch. 1 para. 36 12 Feb 2019 Written in
s. 279A(7)(b) words substituted Sch. 1 para. 82 12 Feb 2019 Written in
Sch. BA1 omitted Sch. 1 para. 11 12 Feb 2019 Written in
s. 144A(2)(b) excluded Sch. 2 para. 13(2) 12 Feb 2019 Written in
s. 222B(10) words substituted Sch. 1 para. 73(3) 12 Feb 2019 Written in
Sch. 5AAA inserted Sch. 1 para. 21 12 Feb 2019 Written in
Pt. 2 Ch. 5 omitted Sch. 1 para. 5 12 Feb 2019 Written in
Sch. 7C para. 8(a) words substituted Sch. 1 para. 93(a) 12 Feb 2019 Written in
s. 86A(4)(a) words substituted Sch. 1 para. 34(5) 12 Feb 2019 Written in
s. 165(7A)(a) words substituted Sch. 1 para. 55(2) 12 Feb 2019 Written in
s. 165(7C) words substituted Sch. 1 para. 55(4) 12 Feb 2019 Written in
s. 88(2) words substituted Sch. 1 para. 41 12 Feb 2019 Written in
Sch. 4C para. 1A(3) words substituted Sch. 1 para. 89(3) 12 Feb 2019 Written in
s. 88(3)(a) words substituted Sch. 1 para. 41 12 Feb 2019 Written in
Sch. C1 omitted Sch. 1 para. 12 12 Feb 2019 Written in
s. 279C(4) words omitted Sch. 1 para. 84(3)(b) 12 Feb 2019 Written in
s. 167A(1) words substituted Sch. 1 para. 56(2)(a) 12 Feb 2019 Written in
s. 167A(1)(b) substituted Sch. 1 para. 56(2)(b) 12 Feb 2019 Written in
s. 199(2) words substituted Sch. 1 para. 70(2) 12 Feb 2019 Written in
Sch. 5 para. 1(3) words substituted Sch. 1 para. 90(4)(b)(ii) 12 Feb 2019 Written in
s. 167A(3)(a) words substituted Sch. 1 para. 56(3)(b) 12 Feb 2019 Written in
s. 139(1A)(a) words omitted Sch. 1 para. 49(2)(a) 12 Feb 2019 Written in
s. 261ZA(3)(b) words substituted Sch. 1 para. 77(3)(c) 12 Feb 2019 Written in
s. 261ZA(3) words substituted Sch. 1 para. 77(3)(a) 12 Feb 2019 Written in
s. 139(1AA) omitted Sch. 1 para. 49(3) 12 Feb 2019 Written in
s. 140A(2) words substituted Sch. 1 para. 50 12 Feb 2019 Written in
s. 79B(4) words substituted Sch. 1 para. 30(5) 12 Feb 2019 Written in
s. 80A substituted Sch. 1 para. 31 12 Feb 2019 Written in
s. 167A(4) words substituted Sch. 1 para. 56(4)(a) 12 Feb 2019 Written in
Sch. 4C words substituted Sch. 1 para. 89(2) 12 Feb 2019 Written in
s. 169I(3) words substituted Sch. 16 para. 1(2)(a) 12 Feb 2019 Written in
s. 25(3A)(b) substituted Sch. 1 para. 25(2) 12 Feb 2019 Written in
s. 87J(2) words substituted Sch. 1 para. 38 12 Feb 2019 Written in
s. 87(5B) words substituted Sch. 1 para. 35(6) 12 Feb 2019 Written in
Pt. 5 Ch. 3A inserted Sch. 16 para. 3 12 Feb 2019 Written in
Sch. 4C para. 12A cross-heading words substituted Sch. 1 para. 89(7) 12 Feb 2019 Written in
s. 271ZA 271ZB and cross-heading inserted Sch. 1 para. 9 12 Feb 2019 Written in
s. 171(1B) inserted Sch. 1 para. 61(3) 12 Feb 2019 Written in
Sch. 7A para. 6(1)(d) words substituted Sch. 1 para. 91 12 Feb 2019 Written in
s. 161(3A) words omitted Sch. 1 para. 54(4) 12 Feb 2019 Written in
s. 288(8) words substituted Sch. 1 para. 87(3) 12 Feb 2019 Written in
Sch. 5 para. 1(1) words substituted Sch. 1 para. 90(2) 12 Feb 2019 Written in
s. 222A(7)(a) words substituted Sch. 2 para. 26(2)(b) 12 Feb 2019 Written in
s. 62(2A)(b) substituted Sch. 1 para. 29(2)(b) 12 Feb 2019 Written in
s. 87(2) words substituted Sch. 1 para. 35(2) 12 Feb 2019 Written in
s. 279B(1)(b)(ii) words substituted Sch. 1 para. 83(2)(a) 12 Feb 2019 Written in
s. 90(5) words substituted Sch. 1 para. 43 12 Feb 2019 Written in
s. 161(3ZB) omitted Sch. 1 para. 54(3) 12 Feb 2019 Written in
s. 48A(1)(a) substituted Sch. 1 para. 27(2) 12 Feb 2019 Written in
s. 169I(7A)(c) words substituted Sch. 16 para. 1(2)(a) 12 Feb 2019 Written in
Sch. B1 omitted Sch. 1 para. 10 12 Feb 2019 Written in
s. 79B(2) words substituted Sch. 1 para. 30(3) 12 Feb 2019 Written in
Sch. 7ZA para. 25(c) words substituted Sch. 16 para. 1(6)(b) 12 Feb 2019 Written in
Sch. 4C para. 12(5) heading words substituted Sch. 1 para. 89(6) 12 Feb 2019 Written in
s. 86(4ZA) substituted Sch. 1 para. 33(3) 12 Feb 2019 Written in
s. 223(7)(b) words substituted Sch. 1 para. 74(2) 12 Feb 2019 Written in
Sch. 5 para. 1(3)(b) words substituted Sch. 1 para. 90(4)(a) 12 Feb 2019 Written in
s. 288(1) words omitted Sch. 1 para. 87(2)(a) 12 Feb 2019 Written in
s. 260(6ZA)(a) words substituted Sch. 1 para. 76(2) 12 Feb 2019 Written in
Sch. 1A inserted Sch. 1 para. 14 12 Feb 2019 Written in
s. 48A(2)(c) words substituted Sch. 1 para. 27(3)(b) 12 Feb 2019 Written in
s. 169I(7B)(c) words substituted Sch. 16 para. 1(2)(c) 12 Feb 2019 Written in
Sch. 4C para. 12(1)(a) words substituted Sch. 1 para. 89(6) 12 Feb 2019 Written in
s. 167A title words substituted Sch. 1 para. 56(6) 12 Feb 2019 Written in
s. 169VL(4) words substituted Sch. 1 para. 60 12 Feb 2019 Written in
s. 228(6) words substituted Sch. 1 para. 75 12 Feb 2019 Written in
s. 87(4)(a) words substituted Sch. 1 para. 35(3)(b) 12 Feb 2019 Written in
s. 86A(2) words substituted Sch. 1 para. 34(3) 12 Feb 2019 Written in
s. 190(3)(b) words substituted Sch. 1 para. 69(3) 12 Feb 2019 Written in
s. 279B(7) words substituted Sch. 1 para. 83(3) 12 Feb 2019 Written in
s. 87(4) words substituted Sch. 1 para. 35(3)(a) 12 Feb 2019 Written in
s. 87B(2) substituted Sch. 1 para. 37 12 Feb 2019 Written in
s. 167A(3)(b) words substituted Sch. 1 para. 56(3)(c) 12 Feb 2019 Written in
s. 279D(7) words substituted Sch. 1 para. 85(3) 12 Feb 2019 Written in
s. 210A(1) words substituted Sch. 1 para. 71 12 Feb 2019 Written in
s. 263ZA(5)(c) words substituted Sch. 1 para. 80(b) 12 Feb 2019 Written in
s. 90(3) words substituted Sch. 1 para. 43 12 Feb 2019 Written in
Sch. 7ZA para. 25(b) words substituted Sch. 16 para. 1(6)(b) 12 Feb 2019 Written in
s. 175(2AA) words substituted Sch. 1 para. 64 12 Feb 2019 Written in
s. 59(2)(b) words substituted Sch. 1 para. 28 12 Feb 2019 Written in
s. 261ZA(4)(b) words substituted Sch. 1 para. 77(4)(b)(i) 12 Feb 2019 Written in
s. 87(5A) substituted Sch. 1 para. 35(5) 12 Feb 2019 Written in
s. 139(1A)(b) words omitted Sch. 1 para. 49(2)(a) 12 Feb 2019 Written in
s. 169VK(3) words substituted Sch. 1 para. 59 12 Feb 2019 Written in
s. 288(1) words omitted Sch. 1 para. 87(2)(e) 12 Feb 2019 Written in
s. 184J and cross-heading inserted Sch. 8 para. 11(1) 12 Feb 2019 Written in
Sch. 5 para. 1(3) words substituted Sch. 1 para. 90(4)(b)(i) 12 Feb 2019 Written in
s. 279C(3) words substituted Sch. 1 para. 84(2) 12 Feb 2019 Written in
s. 261ZA(4) words substituted Sch. 1 para. 77(4)(a) 12 Feb 2019 Written in
Sch. 4C para. 6(1)(b) words substituted Sch. 1 para. 89(5) 12 Feb 2019 Written in
s. 86A(6) words substituted Sch. 1 para. 34(6) 12 Feb 2019 Written in
s. 261ZA(5)(b)(i) words substituted Sch. 1 para. 77(5)(a) 12 Feb 2019 Written in
s. 169S(3)-(3E) substituted for s. 169S(3)(4) Sch. 16 para. 2(4) 12 Feb 2019 Written in
s. 169I(7B)(b) words substituted Sch. 16 para. 1(2)(c) 12 Feb 2019 Written in
Act modified by 2010 c. 4, s. 535A(9) (as inserted) Sch. 1 para. 115 12 Feb 2019 Written in
s. 171(1A) words substituted Sch. 1 para. 61(2) 12 Feb 2019 Written in
Sch. 4ZZB omitted Sch. 1 para. 19 12 Feb 2019 Written in
Pt. 1 substituted Sch. 1 para. 2 12 Feb 2019 Written in
s. 261E(2)(a) words substituted Sch. 1 para. 79(a) 12 Feb 2019 Written in
s. 25(7) words substituted Sch. 1 para. 25(3) 12 Feb 2019 Written in
s. 171(2)(ba) omitted Sch. 1 para. 61(4) 12 Feb 2019 Written in
s. 169I(7A)(b) words substituted Sch. 16 para. 1(2)(a) 12 Feb 2019 Written in
s. 159(4) words substituted Sch. 1 para. 52 12 Feb 2019 Written in
s. 62(11) inserted Sch. 1 para. 29(4) 12 Feb 2019 Written in
s. 89(2) words substituted Sch. 1 para. 42 12 Feb 2019 Written in
s. 261ZA(1)(b) substituted Sch. 1 para. 77(2)(b) 12 Feb 2019 Written in
Sch. 4ZZC omitted Sch. 1 para. 20 12 Feb 2019 Written in
s. 169I(7) words substituted Sch. 16 para. 1(2)(c) 12 Feb 2019 Written in
s. 165(7D) inserted Sch. 1 para. 55(5) 12 Feb 2019 Written in
s. 165(7B) words substituted Sch. 1 para. 55(3) 12 Feb 2019 Written in
s. 144(2) excluded Sch. 2 para. 13(2) 12 Feb 2019 Written in
s. 86A(8)(c) words substituted Sch. 1 para. 34(8) 12 Feb 2019 Written in
s. 179(3B)(c) words substituted Sch. 1 para. 65(2) 12 Feb 2019 Written in
s. 169I(7ZA)(7ZB) inserted Sch. 16 para. 1(2)(d) 12 Feb 2019 Written in
Pt. 2 Ch. 6 omitted Sch. 1 para. 6 12 Feb 2019 Written in
Act modified Sch. 2 para. 17(3) 12 Feb 2019 Written in
s. 171B(5) words substituted Sch. 1 para. 63 12 Feb 2019 Written in
s. 260(6ZB) words substituted Sch. 1 para. 76(3) 12 Feb 2019 Written in
s. 96(9A)(a) words substituted Sch. 1 para. 45 12 Feb 2019 Written in
s. 169J(5)(a) words substituted Sch. 16 para. 1(3)(b) 12 Feb 2019 Written in
s. 86A(7) words substituted Sch. 1 para. 34(7) 12 Feb 2019 Written in
s. 188A-188K and cross-heading omitted Sch. 1 para. 68 12 Feb 2019 Written in
s. 161(3ZA) omitted Sch. 1 para. 54(3) 12 Feb 2019 Written in
Sch. 4C para. 4(3) substituted Sch. 1 para. 89(4)(b) 12 Feb 2019 Written in
s. 79B(3) words substituted Sch. 1 para. 30(4)(b) 12 Feb 2019 Written in
s. 288(1) words omitted Sch. 1 para. 87(2)(c) 12 Feb 2019 Written in
s. 279C(4) words substituted Sch. 1 para. 84(3)(a) 12 Feb 2019 Written in
s. 279B(1)(b)(ii) words substituted Sch. 1 para. 83(2)(b) 12 Feb 2019 Written in
s. 260(6ZD) inserted Sch. 1 para. 76(5) 12 Feb 2019 Written in
s. 87P(1)(e)(ii) words substituted Sch. 1 para. 40 12 Feb 2019 Written in
s. 87P(1)(e)(i) words substituted Sch. 1 para. 40 12 Feb 2019 Written in
s. 62(2A)(a) words substituted Sch. 1 para. 29(2)(a) 12 Feb 2019 Written in
s. 169K(4) words substituted Sch. 16 para. 1(4) 12 Feb 2019 Written in
s. 261C(2)(b) words substituted Sch. 1 para. 78 12 Feb 2019 Written in
s. 87N(2)(d)(ii) words substituted Sch. 1 para. 39 12 Feb 2019 Written in
s. 87J(5) words substituted Sch. 1 para. 38 12 Feb 2019 Written in
s. 48A(7) inserted Sch. 1 para. 27(4) 12 Feb 2019 Written in
s. 263ZA(5)(b) words substituted Sch. 1 para. 80(a) 12 Feb 2019 Written in
s. 88(3)(b) words substituted Sch. 1 para. 41 12 Feb 2019 Written in
s. 103DB inserted Sch. 1 para. 8 12 Feb 2019 Written in
s. 36A and cross-heading inserted Sch. 1 para. 4 12 Feb 2019 Written in
Sch. 1C inserted Sch. 1 para. 16 12 Feb 2019 Written in
s. 16ZB-16ZD omitted Sch. 1 para. 3 12 Feb 2019 Written in
s. 190(2)(b) substituted Sch. 1 para. 69(2) 12 Feb 2019 Written in
s. 167A(3) words substituted Sch. 1 para. 56(3)(a) 12 Feb 2019 Written in
s. 288(1) words omitted Sch. 1 para. 87(2)(f) 12 Feb 2019 Written in
s. 287(4) word substituted Sch. 1 para. 86 12 Feb 2019 Written in
s. 223(7A) words substituted Sch. 1 para. 74(3) 12 Feb 2019 Written in
s. 62(2AA) words substituted Sch. 1 para. 29(3) 12 Feb 2019 Written in
Sch. 5 para. 1(2)(a) words substituted Sch. 1 para. 90(3) 12 Feb 2019 Written in
s. 86(1)(e) words substituted Sch. 1 para. 33(2) 12 Feb 2019 Written in
Sch. 1 substituted Sch. 1 para. 13 12 Feb 2019 Written in
s. 187 repealed Sch. 8 para. 9(1) 12 Feb 2019 Written in
s. 161(1) words substituted Sch. 1 para. 54(2) 12 Feb 2019 Written in
s. 260(6ZC) words substituted Sch. 1 para. 76(4) 12 Feb 2019 Written in
s. 261ZA(6)(7) substituted for s. 261ZA(6) Sch. 1 para. 77(6) 12 Feb 2019 Written in
s. 139(1A) words substituted Sch. 1 para. 49(2)(b) 12 Feb 2019 Written in
s. 169LA(1)-(1ZB) substituted for s. 169LA(1) Sch. 16 para. 2(3)(a) 12 Feb 2019 Written in
s. 279D(6)(c) words substituted Sch. 1 para. 85(2) 12 Feb 2019 Written in
s. 222A(6)(a) words substituted Sch. 2 para. 26(2)(a) 12 Feb 2019 Written in
Sch. 4ZZA omitted Sch. 1 para. 18 12 Feb 2019 Written in
s. 167A(3)(c) words substituted Sch. 1 para. 56(3)(d) 12 Feb 2019 Written in
s. 59(4) words substituted Sch. 1 para. 28 12 Feb 2019 Written in
s. 187A omitted Sch. 1 para. 66 12 Feb 2019 Written in
s. 187B substituted Sch. 1 para. 67 12 Feb 2019 Written in
s. 169J(4) words substituted Sch. 16 para. 1(3)(a) 12 Feb 2019 Written in
s. 279B(8)(b) words substituted Sch. 1 para. 83(4) 12 Feb 2019 Written in
s. 87N(2)(d)(i) words substituted Sch. 1 para. 39 12 Feb 2019 Written in
s. 199(6) words substituted Sch. 1 para. 70(3) 12 Feb 2019 Written in
s. 169I(6) words substituted Sch. 16 para. 1(2)(a) 12 Feb 2019 Written in
s. 100A omitted Sch. 1 para. 46 12 Feb 2019 Written in
s. 169O(6) words substituted Sch. 16 para. 1(5) 12 Feb 2019 Written in
s. 169K(1B)(a) substituted Sch. 16 para. 2(2) 12 Feb 2019 Written in
s. 86A(1)(a) words substituted Sch. 1 para. 34(2) 12 Feb 2019 Written in
s. 223A(3)(b) words substituted Sch. 2 para. 26(3) 12 Feb 2019 Written in
s. 85A(2A) words substituted Sch. 1 para. 32(a) 12 Feb 2019 Written in
s. 179(10A)(a) words substituted Sch. 1 para. 65(3) 12 Feb 2019 Written in
s. 169I(4)(a) words substituted Sch. 16 para. 1(2)(b) 12 Feb 2019 Written in
s. 222A(1)(b) substituted Sch. 1 para. 72 12 Feb 2019 Written in
s. 261ZA(1) words substituted Sch. 1 para. 77(2)(a) 12 Feb 2019 Written in
s. 261ZA(3)(a) words substituted Sch. 1 para. 77(3)(b) 12 Feb 2019 Written in
Sch. 7AC para. 6 excluded by 2009 c. 4, s. 782A(3) (as inserted) s. 26(3) 12 Feb 2019 Written in
Sch. 4C para. 12 cross-heading words substituted Sch. 1 para. 89(6) 12 Feb 2019 Written in
Sch. 4C para. 12A(1) heading words substituted Sch. 1 para. 89(7) 12 Feb 2019 Written in
s. 288(1) words omitted Sch. 1 para. 87(2)(b) 12 Feb 2019 Written in
Sch. 4A para. 6(1) words substituted Sch. 1 para. 88 12 Feb 2019 Written in
s. 279C(6) words substituted Sch. 1 para. 84(5)(a) 12 Feb 2019 Written in
s. 85A(3) words substituted Sch. 1 para. 32(b) 12 Feb 2019 Written in
s. 279C(5) words substituted Sch. 1 para. 84(4) 12 Feb 2019 Written in
s. 271B(2) words substituted Sch. 1 para. 81 12 Feb 2019 Written in
s. 279B(8)(a) words substituted Sch. 1 para. 83(4) 12 Feb 2019 Written in

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

Data