Introductory text

CAPITAL GAINS TAX

INCOME TAX

Made 27th October 2026

Laid before the House of Commons 28th October 2026

Coming into force 29th October 2026

The Treasury make these Regulations in exercise of the powers conferred by section 4(6)(a) and (b) of, and paragraphs 7(2), 8(2) and (5) and 9(1)(a), (e) and (f) and (2) of Schedule 1 to, the Savings (Government Contributions) Act 2017^f1, section 151(1) and (2) of the Taxation of Chargeable Gains Act 1992^f2, and sections 694, 695 and 701 of the Income Tax (Trading and Other Income) Act 2005^f3.

Annotations

Footnotes

f1: 2017 c. 2. Paragraph 8(5) of Schedule 1 provides that “specified” means specified by Treasury regulations.
f2: 1992 c. 12. Section 151 was amended by section 85 of the Finance Act 1993 (c. 34), paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5), section 40(6)(b) of the Finance Act 2011 (c. 11), section 27(2) of the Finance Act 2016 (c. 24).
f3: 2005 c. 5. Section 694 was amended by section 40(2) of the Finance Act 2011. Section 695 was amended by paragraph 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 701 was amended by section 40 of the Finance Act 2008 (c. 9) and section 40(5) of the Finance Act 2011.