Introductory text

INCOME TAX

CAPITAL GAINS TAX

Made 10th September 2026

Laid before the House of Commons 14th September 2026

Coming into force 6th April 2027

The Treasury make these Regulations in exercise of the powers conferred by section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992^f1 and sections 694, 695, 696, 699 and 701 of the Income Tax (Trading and Other Income) Act 2005^f2.

Annotations

Footnotes

f1: 1992 c. 12. Section 151(2) was substituted by paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5) and amended by section 40(6) of the Finance Act 2011 (c. 11) and section 27(2) of the Finance Act 2016 (c. 24).
f2: 2005 c. 5. Sections 694, 699 and 701 were amended by section 40 of the Finance Act 2011 (c. 11). Sections 695, 696 and 699 were amended by paragraph 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11).