Introductory text

United Kingdom

Income Tax

Corporation Tax

Capital Gains Tax

Made 12th November 2009

Coming into force 1st December 2009

The Treasury make the following Regulations in exercise of the powers conferred by sections 41(1) and 42 of the Finance Act 2008 M1.

In accordance with section 42A(2)(c) of that Act M2, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.C1 C2 C3 C4 C5 C6 C7 C8 C9

Annotations

Marginal citations

M1: 2008 c. 9; section 42 was amended by paragraph 4 of Schedule 22 to the Finance Act 2009 (c. 10).
M2: Section 42A was inserted by paragraph 5 of Schedule 22 to the Finance Act 2009.

Modifications

C1: Regulations applied (with modifications) by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5AAA para. 7(5) (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 21)
C2: Regulations applied (with modifications) by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5AAA para. 13(3) (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 21)
C3: Regulations applied (with modifications) by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5AAA para. 46(4) (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 21)
C4: Regulations modified (11.7.2023) by 2022 c. 3, Sch. 2 para. 9(3)(za) (as inserted by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 12(3)(a))
C5: Regulations modified (11.7.2023) by 2010 c. 4, s. 528ZB(2A) (as inserted by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 5(3))
C6: Regulations modified (11.7.2023) by 1992 c. 12, Sch. 5AAA para. 7(5A) (as inserted by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(2)(b))
C7: Regulations modified (11.7.2023) by 1992 c. 12, Sch. 5AAA para. 46(4A) (as inserted by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(4)(b))
C8: Regulations modified (11.7.2023) by 1992 c. 12, Sch. 5AAA para. 13(3A) (as inserted by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(3)(b))
C9: Regulations modified (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 7(4) (with reg. 63)