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Introductory text

Original text. Later amendments are not shown.

INCOME TAX

CAPITAL GAINS TAX

Made 9th March 2026

Laid before the House of Commons 10th March 2026

Coming into force 6th April 2026

The Treasury make these Regulations in exercise of the powers conferred by section 151(1) of the Taxation of Chargeable Gains Act 1992f1 and sections 694(3) and (5), 695, 695A, 696, 699(2) and 701 of the Income Tax (Trading and Other Income) Act 2005f2.

Annotations

Footnotes

f1

1992 c. 12.

f2

2005 c. 5. In these footnotes, “FA” followed by a year is a reference to a Finance Act of that year. Section 694 was amended by section 40(2) of FA 2011 (c. 11). Section 695 was amended by paragraph 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“the 2005 Act”). Section 695A was inserted by section 40(3) of FA 2011. Section 699(2) was amended by paragraph 132 of Schedule 4 to the 2005 Act.