Changes made by Finance Act 2025
2025 c. 8
Made to Taxation of Chargeable Gains Act 1992
178 changes. All changes made by Finance Act 2025
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 1I(1)(za) | omitted | Sch. 1 para. 2(a)(i) | 30 Oct 2024 | Written in |
| s. 1I(1)(b) | word substituted | Sch. 1 para. 2(a)(ii) | 30 Oct 2024 | Written in |
| s. 1I(7)-(9) | substituted | Sch. 1 para. 2(d) | 30 Oct 2024 | Written in |
| s. 1I(5)(za) | omitted | Sch. 1 para. 2(c)(i) | 30 Oct 2024 | Written in |
| s. 1I(2) | words omitted | Sch. 1 para. 2(b)(i) | 30 Oct 2024 | Written in |
| s. 1I(2) | word substituted | Sch. 1 para. 2(b)(ii) | 30 Oct 2024 | Written in |
| s. 1I(5)(b) | word substituted | Sch. 1 para. 2(c)(ii) | 30 Oct 2024 | Written in |
| s. 151Z | inserted | Sch. 7 para. 3(8) | 20 Mar 2025 | Written in |
| s. 151R(4) | words inserted | Sch. 7 para. 3(5)(c) | 20 Mar 2025 | Written in |
| s. 241 | omitted | Sch. 5 para. 10(4)(a) | 20 Mar 2025 | Written in |
| s. 62(3) | words substituted | Sch. 9 para. 10 | 20 Mar 2025 | Written in |
| s. 279C(6) | word inserted | Sch. 12 para. 66(a) | 20 Mar 2025 | Written in |
| Sch. 4C para. 8(6) | word inserted | Sch. 12 para. 68(2) | 20 Mar 2025 | Written in |
| s. 236Q(6)(ba) | inserted | Sch. 6 para. 7(2)(a)(ii)(3) | 20 Mar 2025 | Written in |
| Sch. 4C para. 13(2) | excluded | Sch. 10 para. 13(8) | 20 Mar 2025 | Written in |
| Sch. 5A para. 4(3A) | inserted | Sch. 9 para. 20(3)(d) | 20 Mar 2025 | Written in |
| s. 69(2F) | word substituted | Sch. 9 para. 12(4) | 20 Mar 2025 | Written in |
| s. 1K(6)(a) | words in s. 1K(6) renumbered as s. 1K(6)(a) | s. 39(5)(a)(11) | 20 Mar 2025 | Written in |
| s. 236O(2)(ba) | inserted | Sch. 6 para. 3(3)(5) | 20 Mar 2025 | Written in |
| s. 87D(1)(b) and word | omitted | Sch. 12 para. 59 | 20 Mar 2025 | Written in |
| s. 1H(8) | word omitted | s. 7(1)(f)(i)(3) | 20 Mar 2025 | Written in |
| s. 3A(3)-(5) | omitted | Sch. 5 para. 10(2) | 20 Mar 2025 | Written in |
| s. 1I(A1) | inserted | s. 12(2)(a)(3) | 20 Mar 2025 | Written in |
| s. 151Y(1) | s. 151Y renumbered as s. 151Y(1) | Sch. 7 para. 3(7)(b) | 20 Mar 2025 | Written in |
| s. 69(2CA) | inserted | Sch. 9 para. 12(3) | 20 Mar 2025 | Written in |
| s. 86(6) | inserted | Sch. 12 para. 55(5) | 20 Mar 2025 | Written in |
| s. 86(1)(c) | words omitted | Sch. 12 para. 55(2) | 20 Mar 2025 | Written in |
| Sch. 4AA para. 22(3) | words substituted | Sch. 1 para. 6(3) | 20 Mar 2025 | Written in |
| s. 236R heading | words substituted | Sch. 6 para. 6(3)(a)(4) | 20 Mar 2025 | Written in |
| s. 236R(1)(b) | words substituted | Sch. 6 para. 6(3)(b)(4) | 20 Mar 2025 | Written in |
| s. 87G(4) | word omitted | Sch. 12 para. 60(4)(a) | 20 Mar 2025 | Written in |
| s. 91(1)(a) | words omitted | Sch. 12 para. 63 | 20 Mar 2025 | Written in |
| s. 97(1) | modified | Sch. 10 para. 10(3) | 20 Mar 2025 | Written in |
| s. 151K | words substituted | Sch. 7 para. 3(3)(c) | 20 Mar 2025 | Written in |
| s. 241A | omitted | Sch. 5 para. 10(4)(b) | 20 Mar 2025 | Written in |
| s. 222A(1)(b)(i) | words substituted | Sch. 1 para. 3 | 20 Mar 2025 | Written in |
| s. 1K(3) | omitted | Sch. 9 para. 2(3) | 20 Mar 2025 | Written in |
| s. 1A(2)(e) | words omitted | Sch. 12 para. 52 | 20 Mar 2025 | Written in |
| Sch. 4AA para. 15 | omitted | Sch. 1 para. 6(2) | 20 Mar 2025 | Written in |
| s. 169VL(3) | sum substituted | s. 10(1)(b)(2) | 20 Mar 2025 | Written in |
| s. 62(2A)(a) | omitted | Sch. 12 para. 54 | 20 Mar 2025 | Written in |
| s. 3D(1) | word substituted | Sch. 9 para. 2(5)(b)(ii) | 20 Mar 2025 | Written in |
| s. 169VK(1) | sum substituted | s. 10(1)(a)(2) | 20 Mar 2025 | Written in |
| s. 1A(2)(za) | inserted | s. 39(3)(11) | 20 Mar 2025 | Written in |
| s. 97(1)(a)(ii) | words substituted | Sch. 12 para. 64(a) | 20 Mar 2025 | Written in |
| s. 236P(3A) | inserted | Sch. 6 para. 2(3)(5) | 20 Mar 2025 | Written in |
| s. 3D cross-heading | words substituted | Sch. 9 para. 2(4) | 20 Mar 2025 | Written in |
| s. 1A(2)(a) | word substituted | Sch. 9 para. 2(2) | 20 Mar 2025 | Written in |
| s. 1H(3) | words substituted | s. 12(1)(b)(3) | 20 Mar 2025 | Written in |
| s. 87B(1)(a) | words substituted | Sch. 12 para. 58(2)(a)(ii) | 20 Mar 2025 | Written in |
| Sch. 5A para. 3(3) | words inserted | Sch. 9 para. 20(2)(b) | 20 Mar 2025 | Written in |
| s. 1I(1) | words substituted | s. 12(2)(b)(3) | 20 Mar 2025 | Written in |
| Sch. 5 para. 5B | omitted | Sch. 12 para. 69(3) | 20 Mar 2025 | Written in |
| s. 169VL(2) | sum substituted | s. 10(1)(b)(2) | 20 Mar 2025 | Written in |
| s. 236Q(1)(c) | word substituted | Sch. 6 para. 2(4)(5) | 20 Mar 2025 | Written in |
| s. 151K(7) | word substituted | Sch. 7 para. 3(3)(g) | 20 Mar 2025 | Written in |
| s. 59AA | inserted | s. 80(1) | 20 Mar 2025 | Written in |
| s. 1H(5) | word substituted | s. 12(1)(d)(3) | 20 Mar 2025 | Written in |
| s. 87B(4) | words substituted | Sch. 12 para. 58(4) | 20 Mar 2025 | Written in |
| Sch. 1A para. 1 | words inserted | s. 39(8)(11) | 20 Mar 2025 | Written in |
| Sch. 4AA para. 5 | omitted | Sch. 1 para. 6(2) | 20 Mar 2025 | Written in |
| s. 279A(7)(b) | omitted | Sch. 12 para. 65 | 20 Mar 2025 | Written in |
| Sch. 1 para. 1(2) | applied | Sch. 10 para. 2(3) | 20 Mar 2025 | Written in |
| s. 87B(5) | inserted | Sch. 12 para. 58(5) | 20 Mar 2025 | Written in |
| s. 1H(8) | word substituted | s. 7(1)(f)(ii)(3) | 20 Mar 2025 | Written in |
| s. 236P(2A) | inserted | Sch. 6 para. 4(2)(3) | 20 Mar 2025 | Written in |
| s. 58(1) | excluded | Sch. 11 para. 1(3) | 20 Mar 2025 | Written in |
| s. 87HA | substituted for ss. 87I-87M | Sch. 12 para. 62 | 20 Mar 2025 | Written in |
| s. 69(2B)(c) | words omitted | Sch. 9 para. 12(2) | 20 Mar 2025 | Written in |
| s. 151K(1A)(d) | words substituted | Sch. 7 para. 3(3)(f) | 20 Mar 2025 | Written in |
| s. 3D(1) | words substituted | Sch. 9 para. 2(5)(b)(i) | 20 Mar 2025 | Written in |
| Sch. 5A para. 4(2)(c) | words substituted | Sch. 9 para. 20(3)(b)(i) | 20 Mar 2025 | Written in |
| s. 275-275C | applied by 2007 c. 3, s. 809L(9B) (with s. 809L(9C)) (as inserted) | Sch. 9 para. 5(8) | 20 Mar 2025 | Written in |
| s. 1I(7) | words substituted | s. 12(2)(e)(3) | 20 Mar 2025 | Written in |
| s. 236P(2)(ba) | inserted | Sch. 6 para. 3(4)(5) | 20 Mar 2025 | Written in |
| Sch. 4AA para. 11 | omitted | Sch. 1 para. 6(2) | 20 Mar 2025 | Written in |
| Sch. 1 para. 3(5)(b) and word | omitted | Sch. 12 para. 67 | 20 Mar 2025 | Written in |
| s. 151X(2) | words inserted | Sch. 7 para. 3(6) | 20 Mar 2025 | Written in |
| s. 236H(7)(ba) | inserted | Sch. 6 para. 7(1)(a)(ii)(3) | 20 Mar 2025 | Written in |
| s. 236O(1)(b) | words substituted | Sch. 6 para. 6(1)(b)(4) | 20 Mar 2025 | Written in |
| s. 151R(2) | words inserted | Sch. 7 para. 3(5)(b)(i) | 20 Mar 2025 | Written in |
| s. 1E(6) | words substituted | s. 39(4)(11) | 20 Mar 2025 | Written in |
| s. 87B(1)(b) | word substituted | Sch. 12 para. 58(2)(b) | 20 Mar 2025 | Written in |
| Sch. 1B | omitted | Sch. 1 para. 5 | 20 Mar 2025 | Written in |
| s. 151R(2) | words substituted | Sch. 7 para. 3(5)(b)(ii) | 20 Mar 2025 | Written in |
| s. 1I(4)(a) | word substituted | s. 9(3)(4) | 20 Mar 2025 | Written in |
| s. 91(2) | excluded | Sch. 10 para. 13(4) | 20 Mar 2025 | Written in |
| s. 86A(1)(b) | words omitted | Sch. 12 para. 56 | 20 Mar 2025 | Written in |
| Sch. 1 heading | words substituted | Sch. 9 para. 2(7)(a) | 20 Mar 2025 | Written in |
| s. 151H(3)(b) | words inserted | Sch. 7 para. 3(2) | 20 Mar 2025 | Written in |
| s. 87B(2) | words substituted | Sch. 12 para. 58(3) | 20 Mar 2025 | Written in |
| s. 87G(4)(c) and word | inserted | Sch. 12 para. 60(4)(b) | 20 Mar 2025 | Written in |
| Sch. 5A para. 4(2)(b)(ba) | substituted for Sch. 5A para. 4(2)(b) | Sch. 9 para. 20(3)(a) | 20 Mar 2025 | Written in |
| s. 236O heading | words substituted | Sch. 6 para. 6(1)(a)(4) | 20 Mar 2025 | Written in |
| s. 236H(4)(ba) | inserted | Sch. 6 para. 3(1)(5) | 20 Mar 2025 | Written in |
| s. 236LA | inserted | Sch. 6 para. 3(2)(5) | 20 Mar 2025 | Written in |
| s. 1H(4A) | omitted | s. 7(1)(c)(3) | 20 Mar 2025 | Written in |
| s. 236H(7A) | inserted | Sch. 6 para. 7(1)(b)(3) | 20 Mar 2025 | Written in |
| s. 1H(1)(b) | word substituted | s. 9(2)(4) | 20 Mar 2025 | Written in |
| s. 1I(5) | words substituted | s. 12(2)(d)(3) | 20 Mar 2025 | Written in |
| Sch. 5 para. 6(3) | word omitted | Sch. 12 para. 69(5)(a) | 20 Mar 2025 | Written in |
| s. 1H(4B) | inserted | s. 12(1)(c)(3) | 20 Mar 2025 | Written in |
| s. 87G(2A) | inserted | Sch. 12 para. 60(3) | 20 Mar 2025 | Written in |
| s. 1H(1)(a) | word substituted | s. 8(2)(3) | 20 Mar 2025 | Written in |
| s. 1H(7) | omitted | s. 7(1)(e)(3) | 20 Mar 2025 | Written in |
| s. 151KA | inserted | Sch. 7 para. 3(4) | 20 Mar 2025 | Written in |
| s. 87H(1) | words substituted | Sch. 12 para. 61 | 20 Mar 2025 | Written in |
| s. 236H(4)(za) | inserted | Sch. 6 para. 2(1)(5) | 20 Mar 2025 | Written in |
| Sch. 5 para. 1(6A) | inserted | Sch. 12 para. 69(2) | 20 Mar 2025 | Written in |
| s. 236O(2)(za) | inserted | Sch. 6 para. 2(2)(5) | 20 Mar 2025 | Written in |
| s. 87B(1)(a) | words substituted | Sch. 12 para. 58(2)(a)(i) | 20 Mar 2025 | Written in |
| s. 151I(1)(d) | substituted | s. 85(1) | 20 Mar 2025 | Written in |
| Sch. 4AA para. 10 | omitted | Sch. 1 para. 6(2) | 20 Mar 2025 | Written in |
| s. 236P(1) | word inserted | Sch. 6 para. 6(2)(4) | 20 Mar 2025 | Written in |
| Sch. 5A para. 3(3A) | omitted | Sch. 9 para. 20(2)(c) | 20 Mar 2025 | Written in |
| Sch. 1 para. 2 | omitted | Sch. 9 para. 2(7)(c) | 20 Mar 2025 | Written in |
| s. 86(3A) | omitted | Sch. 12 para. 55(3) | 20 Mar 2025 | Written in |
| Sch. 7AC para. 3 | modified | Sch. 5 para. 20 | 20 Mar 2025 | Written in |
| s. 236Q(6A) | inserted | Sch. 6 para. 7(2)(b)(3) | 20 Mar 2025 | Written in |
| Sch. 5A para. 3(3) | words omitted | Sch. 9 para. 20(2)(a) | 20 Mar 2025 | Written in |
| s. 169VC(2) | word substituted | s. 9(1)(4) | 20 Mar 2025 | Written in |
| s. 1H(1A) | omitted | s. 7(1)(a)(3) | 20 Mar 2025 | Written in |
| Sch. 1 para. 3 | omitted | Sch. 9 para. 2(7)(c) | 20 Mar 2025 | Written in |
| s. 86(4)(b) and word | omitted | Sch. 12 para. 55(4) | 20 Mar 2025 | Written in |
| s. 87G(1)(b) | words substituted | Sch. 12 para. 60(2) | 20 Mar 2025 | Written in |
| s. 151Y(2)-(4) | inserted | Sch. 7 para. 3(7)(c) | 20 Mar 2025 | Written in |
| s. 241 | excluded | Sch. 5 para. 20 | 20 Mar 2025 | Written in |
| s. 151K | words substituted | Sch. 7 para. 3(3)(b) | 20 Mar 2025 | Written in |
| s. 236Q(6) | word omitted | Sch. 6 para. 7(2)(a)(i)(3) | 20 Mar 2025 | Written in |
| s. 236O(2A)(2B) | inserted | Sch. 6 para. 4(1)(3) | 20 Mar 2025 | Written in |
| s. 223(7)(b) | words substituted | Sch. 1 para. 4 | 20 Mar 2025 | Written in |
| s. 1I(9) | words substituted | s. 12(2)(f)(3) | 20 Mar 2025 | Written in |
| Sch. 5A para. 4(2) | words substituted | Sch. 9 para. 20(3)(c) | 20 Mar 2025 | Written in |
| s. 151R(2) | words substituted | Sch. 7 para. 3(5)(b)(iii) | 20 Mar 2025 | Written in |
| s. 236H(7)(d) and word | inserted | Sch. 6 para. 7(1)(a)(iii)(3) | 20 Mar 2025 | Written in |
| Sch. 5 para. 5A | omitted | Sch. 12 para. 69(3) | 20 Mar 2025 | Written in |
| s. 151K | words substituted | Sch. 7 para. 3(3)(e) | 20 Mar 2025 | Written in |
| s. 1H(6) | word substituted | s. 7(1)(d)(3) | 20 Mar 2025 | Written in |
| s. 1E(4) | omitted | Sch. 12 para. 53 | 20 Mar 2025 | Written in |
| s. 87A | applied (with modifications) (temp.) | Sch. 10 para. 3-5 | 20 Mar 2025 | Written in |
| Sch. 1C para. 1(4) | words substituted | s. 39(9)(11) | 20 Mar 2025 | Written in |
| s. 275(1)(l) | omitted | Sch. 9 para. 19(2) | 20 Mar 2025 | Written in |
| s. 275(3A) | omitted | Sch. 9 para. 19(3) | 20 Mar 2025 | Written in |
| s. 151Y heading | words substituted | Sch. 7 para. 3(7)(a) | 20 Mar 2025 | Written in |
| Sch. 1 para. 4 | omitted | Sch. 9 para. 2(7)(c) | 20 Mar 2025 | Written in |
| s. 97(3) | words substituted | Sch. 12 para. 64(b) | 20 Mar 2025 | Written in |
| s. 1H(2) | omitted | s. 12(1)(a)(3) | 20 Mar 2025 | Written in |
| s. 151K heading | words inserted | Sch. 7 para. 3(3)(a) | 20 Mar 2025 | Written in |
| Sch. 1 para. 1(2) | restricted | Sch. 10 para. 12(1) | 20 Mar 2025 | Written in |
| Sch. D1 | inserted | s. 39(2)(11) | 20 Mar 2025 | Written in |
| s. 151R | words substituted | Sch. 7 para. 3(5)(a) | 20 Mar 2025 | Written in |
| Sch. 5A para. 4(2)(c) | words substituted | Sch. 9 para. 20(3)(b)(ii) | 20 Mar 2025 | Written in |
| Sch. 5 para. 5C and cross-heading | inserted | Sch. 12 para. 69(4) | 20 Mar 2025 | Written in |
| s. 1H(3) | word substituted | s. 7(1)(b)(i)(3) | 20 Mar 2025 | Written in |
| s. 236Q(1)(c) | words substituted | Sch. 6 para. 5(2)(3) | 20 Mar 2025 | Written in |
| s. 1H(3) | word substituted | s. 7(1)(b)(ii)(3) | 20 Mar 2025 | Written in |
| s. 169N(3) | word substituted | s. 8(1)(3) | 20 Mar 2025 | Written in |
| Sch. 1 para. 1 | word substituted | Sch. 9 para. 2(7)(b) | 20 Mar 2025 | Written in |
| s. 3D heading | substituted | Sch. 9 para. 2(5)(a) | 20 Mar 2025 | Written in |
| s. 169VK(2) | sum substituted | s. 10(1)(a)(2) | 20 Mar 2025 | Written in |
| s. 288(1) | words inserted | s. 39(7)(11) | 20 Mar 2025 | Written in |
| s. 87(8) | inserted | Sch. 12 para. 57 | 20 Mar 2025 | Written in |
| s. 279C(6)(c) and word | omitted | Sch. 12 para. 66(b) | 20 Mar 2025 | Written in |
| s. 1I(2) | words substituted | s. 12(2)(c)(3) | 20 Mar 2025 | Written in |
| s. 151K | words substituted | Sch. 7 para. 3(3)(d) | 20 Mar 2025 | Written in |
| s. 236H(7) | word omitted | Sch. 6 para. 7(1)(a)(i)(3) | 20 Mar 2025 | Written in |
| s. 16(4)(5) | inserted | s. 39(6)(11) | 20 Mar 2025 | Written in |
| s. 165A(14) | words omitted | Sch. 5 para. 10(3) | 20 Mar 2025 | Written in |
| s. 241A | excluded | Sch. 5 para. 20 | 20 Mar 2025 | Written in |
| s. 16ZA | omitted | Sch. 9 para. 2(6) | 20 Mar 2025 | Written in |
| s. 1K(6)(b) and word | inserted | s. 39(5)(b)(11) | 20 Mar 2025 | Written in |
| s. 236H(4)(ca) | inserted | Sch. 6 para. 5(1)(3) | 20 Mar 2025 | Written in |
| Sch. 5 para. 6(3)(c) and word | inserted | Sch. 12 para. 69(5)(b) | 20 Mar 2025 | Written in |
| s. 169VC(2) | word substituted | s. 9(5)(8) | 6 Apr 2026 | Written in |
| s. 1I(4)(a) | word substituted | s. 9(7)(8) | 6 Apr 2026 | Written in |
| s. 1H(1)(a) | word substituted | s. 8(5)(6) | 6 Apr 2026 | Written in |
| s. 1H(1)(b) | word substituted | s. 9(6)(8) | 6 Apr 2026 | Written in |
| s. 169N(3) | word substituted | s. 8(4)(6) | 6 Apr 2026 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.