OpenLegislation

Paragraph 18 Taxation of Chargeable Gains Act 1992 (c.12)

Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Section 218(4) (disposals of land between Scottish Homes and housing associations) of the Taxation of Chargeable Gains Act 1992 is repealed.

(2)

In section 219(2) (disposals by Scottish Homes) of that Act, for “the Secretary of State or Scottish Homes” substitute “ or the Secretary of State ”.

Notes on the whole Act

Textual amendments

F1

Act modified (temp.) (28.10.2022) by Cost of Living (Tenant Protection) (Scotland) Act 2022 (asp 10), s. 13(1), sch. 1 para. 3 (with ss. 1(2), 6, 7, 8) (which affecting provision is continued until 31.3.2024 by The Cost of Living (Tenant Protection) (Scotland) Act 2022 (Amendment of Expiry Dates and Rent Cap Modification) Regulations 2023 (S.S.I. 2023/82), regs. 1(3), 2(2)) (as amended (27.9.2023) by S.S.I. 2023/275, reg. 2(2))