Changes made by Finance Act 2026
2026 c. 11
Made to Taxation of Chargeable Gains Act 1992
72 changes. All changes made by Finance Act 2026
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 87HA(2) | word omitted | s. 44(3) | 6 Apr 2025 | Written in |
| s. 87HA(3) | word omitted | s. 44(3) | 6 Apr 2025 | Written in |
| s. 62(3) | words omitted | Sch. 3 para. 4 | 6 Apr 2025 | Written in |
| s. 103K heading | word inserted | s. 36(5)(a)(6) | 18 Mar 2026 | Written in |
| s. 137(4)(a) | words inserted | s. 37(4)(d)(ii)(6) | 18 Mar 2026 | Written in |
| s. 162(1)(b) and word | inserted | s. 39(2)(b)(5) | 18 Mar 2026 | Written in |
| s. 1M(1A) | inserted | Sch. 11 para. 2(4) | 18 Mar 2026 | Written in |
| s. 139(5) | words substituted | s. 38(1)(b)(i)(2) | 18 Mar 2026 | Written in |
| s. 1H(5) | omitted | Sch. 11 para. 2(2)(b) | 18 Mar 2026 | Written in |
| s. 103KA | substituted | Sch. 11 para. 2(8) | 18 Mar 2026 | Written in |
| Sch. D1 para. 2(2) | words inserted | Sch. 3 para. 1(4)(b)(5) | 18 Mar 2026 | Written in |
| s. 103KF(3) | inserted | Sch. 11 para. 2(10) | 18 Mar 2026 | Written in |
| s. 1J(5) | words inserted | Sch. 1 para. 38(b) | 18 Mar 2026 | Written in |
| s. 137(2) | omitted | s. 37(4)(c)(6) | 18 Mar 2026 | Written in |
| s. 2B(3)(c) | words substituted | Sch. 7 para. 28(2)(c) | 18 Mar 2026 | Written in |
| Sch. D1 para. 6 | words inserted | Sch. 3 para. 2(2)(b) | 18 Mar 2026 | Written in |
| s. 138(1) | words substituted | s. 37(5)(a)(iv)(6) | 18 Mar 2026 | Written in |
| s. 103K(7) | inserted | s. 36(5)(e)(6) | 18 Mar 2026 | Written in |
| Sch. D1 para. 6 | words substituted | Sch. 3 para. 2(2)(a)(ii) | 18 Mar 2026 | Written in |
| s. 1I(A1) | omitted | Sch. 11 para. 2(3) | 18 Mar 2026 | Written in |
| s. 137(7) | inserted | s. 37(4)(e)(6) | 18 Mar 2026 | Written in |
| s. 1H(9)-(11) | omitted | Sch. 11 para. 2(2)(d) | 18 Mar 2026 | Written in |
| s. 139(10) | inserted | s. 38(1)(d)(2) | 18 Mar 2026 | Written in |
| Sch. D1 para. 2(2) | words substituted | Sch. 3 para. 1(4)(a)(5) | 18 Mar 2026 | Written in |
| s. 1H(4B) | omitted | Sch. 11 para. 2(2)(b) | 18 Mar 2026 | Written in |
| s. 139(4A)-(4D) | inserted | s. 38(1)(a)(2) | 18 Mar 2026 | Written in |
| s. 103K(3) | omitted | s. 36(5)(c)(6) | 18 Mar 2026 | Written in |
| s. 1H(3) | words omitted | Sch. 11 para. 2(2)(a) | 18 Mar 2026 | Written in |
| s. 236H(3) | words substituted | s. 35(3)(4) | 18 Mar 2026 | Written in |
| s. 137(3) | omitted | s. 37(4)(c)(6) | 18 Mar 2026 | Written in |
| s. 103G(4) | words substituted | s. 36(2)(6) | 18 Mar 2026 | Written in |
| s. 236H(2)(2A) | substituted for s. 236H(2) | s. 35(2)(4) | 18 Mar 2026 | Written in |
| s. 135(6) | words substituted | s. 37(2)(6) | 18 Mar 2026 | Written in |
| s. 87(5B)(5C) | substituted for s. 87(5B) | Sch. 11 para. 2(6) | 18 Mar 2026 | Written in |
| s. 2B(3)(b) | words substituted | Sch. 7 para. 28(2)(b) | 18 Mar 2026 | Written in |
| Sch. 1A para. 10A and cross-headings | inserted | s. 40(3)(4) | 18 Mar 2026 | Written in |
| s. 1H(6) | word omitted | Sch. 11 para. 2(2)(c) | 18 Mar 2026 | Written in |
| s. 136(6) | words substituted | s. 37(3)(6) | 18 Mar 2026 | Written in |
| s. 2B(3)(a) | words omitted | Sch. 7 para. 28(2)(a) | 18 Mar 2026 | Written in |
| s. 103H(5) | words substituted | s. 36(3)(6) | 18 Mar 2026 | Written in |
| s. 103K(4)(a) | words inserted | s. 36(5)(d)(ii)(6) | 18 Mar 2026 | Written in |
| s. 162(6) | inserted | s. 39(3)(5) | 18 Mar 2026 | Written in |
| s. 137(1)-(1C) | substituted for s. 137(1) | s. 37(4)(b)(6) | 18 Mar 2026 | Written in |
| s. 138(1) | words substituted | s. 37(5)(a)(i)(6) | 18 Mar 2026 | Written in |
| s. 139(6) | words substituted | s. 38(1)(c)(2) | 18 Mar 2026 | Written in |
| s. 137(4) | words substituted | s. 37(4)(d)(i)(6) | 18 Mar 2026 | Written in |
| Sch. 1A Pt. 4 heading | substituted | s. 40(2)(4) | 18 Mar 2026 | Written in |
| s. 103KB-103KE | omitted | Sch. 11 para. 2(9) | 18 Mar 2026 | Written in |
| s. 87BA | inserted | Sch. 11 para. 2(7) | 18 Mar 2026 | Written in |
| s. 138(1) | words inserted | s. 37(5)(a)(ii)(6) | 18 Mar 2026 | Written in |
| s. 137 heading | word inserted | s. 37(4)(a)(6) | 18 Mar 2026 | Written in |
| s. 1J(1)(ab) | inserted | Sch. 1 para. 38(a) | 18 Mar 2026 | Written in |
| s. 103K(4) | words substituted | s. 36(5)(d)(i)(6) | 18 Mar 2026 | Written in |
| s. 138(6) | inserted | s. 37(5)(b)(6) | 18 Mar 2026 | Written in |
| Sch. D1 para. 6 | words inserted | Sch. 3 para. 2(2)(a)(i) | 18 Mar 2026 | Written in |
| s. 103K(1)-(1C) | substituted for s. 103K(1) | s. 36(5)(b)(6) | 18 Mar 2026 | Written in |
| s. 2C(2) | omitted | Sch. 7 para. 28(3) | 18 Mar 2026 | Written in |
| s. 162(1)(a) | words in s. 162(1) renumbered as s. 162(1)(a) | s. 39(2)(a)(5) | 18 Mar 2026 | Written in |
| s. 103K(2) | omitted | s. 36(5)(c)(6) | 18 Mar 2026 | Written in |
| s. 86(4ZB)(4ZC) | substituted for s. 86(4ZB) | Sch. 11 para. 2(5) | 18 Mar 2026 | Written in |
| s. 162A | omitted | s. 39(4)(5) | 18 Mar 2026 | Written in |
| s. 103KFA-103KH | omitted | Sch. 11 para. 2(11) | 18 Mar 2026 | Written in |
| Sch. 1 para. 1(1) | amendment to earlier affecting provision 2025 c. 8, Sch. 9 para. 2(7)(b) | Sch. 3 para. 5 | 18 Mar 2026 | Written in |
| s. 103I(4) | words substituted | s. 36(4)(6) | 18 Mar 2026 | Written in |
| s. 116 | excluded by 2005 c. 5, Sch. A1 para. 15(4) (as inserted) | Sch. 11 para. 1 | 18 Mar 2026 | Written in |
| s. 139(5) | words substituted | s. 38(1)(b)(ii)(2) | 18 Mar 2026 | Written in |
| s. 1K(6)(a) | omitted | Sch. 3 para. 6(2)(3) | 18 Mar 2026 | Written in |
| s. 257A 257B | substituted for s. 257A | Sch. 9 para. 19 | 18 Mar 2026 | Written in |
| s. 139(7) | words substituted | s. 38(1)(c)(2) | 18 Mar 2026 | Written in |
| s. 138(1) | words substituted | s. 37(5)(a)(iii)(6) | 18 Mar 2026 | Written in |
| s. 169I(7D)(b) | words inserted | s. 13(8)(b) | 6 Apr 2026 | Written in |
| s. 169I(7D)(b) | word substituted | s. 13(8)(a) | 6 Apr 2026 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.