{ "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992", "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992.json", "id": "ukpga/1992/12", "title": "Taxation of Chargeable Gains Act 1992", "short_title": "Taxation of Chargeable Gains Act 1992", "long_title": "An Act to consolidate certain enactments relating to the taxation of chargeable gains.", "citation": "1992 c. 12", "type": "ukpga", "year": "1992", "number": "12", "version": "current", "date": "1992-03-06", "revised": true, "valid_from": "2026-04-06", "extent": "E+W+S+N.I.", "unapplied_effects": 23, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/I", "kind": "part", "number": "1", "heading": "Capital gains tax and corporation tax on chargeable gains", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/1/chapter/1", "kind": "chapter", "number": "1", "heading": "Capital gains tax", "url": null, "extent": null, "status": null, "parent": "part/I" }, { "path": "part/1/chapter/1/crossheading/charge-to-capital-gains-tax", "kind": "crossheading", "number": null, "heading": "Charge to capital gains tax", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/1" }, { "path": "section/1", "kind": "section", "number": "1", "heading": "Capital gains tax", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1/crossheading/charge-to-capital-gains-tax" }, { "path": "part/1/chapter/1/crossheading/territorial-scope-of-charge", "kind": "crossheading", "number": null, "heading": "Territorial scope of charge", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/1" }, { "path": "section/1A", "kind": "section", "number": "1A", "heading": "Territorial scope", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1A", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/territorial-scope-of-charge" }, { "path": "section/1B", "kind": "section", "number": "1B", "heading": "Non-UK residents: UK branch or agency", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1B", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/territorial-scope-of-charge" }, { "path": "section/1C", "kind": "section", "number": "1C", "heading": "Non-UK residents: disposing of an “interest in UK land”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1C", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/territorial-scope-of-charge" }, { "path": "section/1D", "kind": "section", "number": "1D", "heading": "Non-UK residents: assets deriving 75% of value from UK land etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1D", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/territorial-scope-of-charge" }, { "path": "part/1/chapter/1/crossheading/deduction-of-allowable-losses", "kind": "crossheading", "number": null, "heading": "Deduction of allowable losses", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/1" }, { "path": "section/1E", "kind": "section", "number": "1E", "heading": "Losses deductible only when within scope of tax etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1E", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/deduction-of-allowable-losses" }, { "path": "section/1F", "kind": "section", "number": "1F", "heading": "Allowable losses to be used in most beneficial way etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1F", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/deduction-of-allowable-losses" }, { "path": "part/1/chapter/1/crossheading/uk-resident-individuals-with-split-tax-years", "kind": "crossheading", "number": null, "heading": "UK resident individuals with split tax years", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/1" }, { "path": "section/1G", "kind": "section", "number": "1G", "heading": "Gains accruing to UK resident individuals in split years", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1G", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/uk-resident-individuals-with-split-tax-years" }, { "path": "part/1/chapter/1/crossheading/rates-of-cgt", "kind": "crossheading", "number": null, "heading": "Rates of CGT", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/1" }, { "path": "section/1H", "kind": "section", "number": "1H", "heading": "The main rates of CGT", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1H", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1/crossheading/rates-of-cgt" }, { "path": "section/1I", "kind": "section", "number": "1I", "heading": "Income taxed at higher rates or gains exceeding unused basic rate band", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1I", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/rates-of-cgt" }, { "path": "section/1J", "kind": "section", "number": "1J", "heading": "Section 1I: definitions and other supplementary provision", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1J", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/rates-of-cgt" }, { "path": "part/1/chapter/1/crossheading/annual-exempt-amount", "kind": "crossheading", "number": null, "heading": "Annual exempt amount", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/1" }, { "path": "section/1K", "kind": "section", "number": "1K", "heading": "Annual exempt amount", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1K", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/annual-exempt-amount" }, { "path": "section/1L", "kind": "section", "number": "1L", "heading": "Increasing annual exempt amount to reflect increases in CPI", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1L", "extent": null, "status": "repealed", "parent": "part/1/chapter/1/crossheading/annual-exempt-amount" }, { "path": "part/1/chapter/1/crossheading/temporary-periods-of-nonresidence", "kind": "crossheading", "number": null, "heading": "Temporary periods of non-residence", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/1" }, { "path": "section/1M", "kind": "section", "number": "1M", "heading": "Temporary non-residents", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1M", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/temporary-periods-of-nonresidence" }, { "path": "section/1N", "kind": "section", "number": "1N", "heading": "Section 1M(1): assets acquired in temporary period of non-residence", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1N", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/temporary-periods-of-nonresidence" }, { "path": "part/1/chapter/1/crossheading/interpretation", "kind": "crossheading", "number": null, "heading": "Interpretation", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/1" }, { "path": "section/1O", "kind": "section", "number": "1O", "heading": "Definitions used in Chapter", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-1O", "extent": null, "status": null, "parent": "part/1/chapter/1/crossheading/interpretation" }, { "path": "part/1/chapter/2", "kind": "chapter", "number": "2", "heading": "Corporation tax on chargeable gains", "url": null, "extent": null, "status": null, "parent": "part/I" }, { "path": "part/1/chapter/2/crossheading/corporation-tax-on-chargeable-gains-the-general-scheme", "kind": "crossheading", "number": null, "heading": "Corporation tax on chargeable gains: the general scheme", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/2" }, { "path": "section/2", "kind": "section", "number": "2", "heading": "Corporation tax on chargeable gains", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-2", "extent": null, "status": null, "parent": "part/1/chapter/2/crossheading/corporation-tax-on-chargeable-gains-the-general-scheme" }, { "path": "section/2A", "kind": "section", "number": "2A", "heading": "Company's total profits to include chargeable gains", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-2A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/2/crossheading/corporation-tax-on-chargeable-gains-the-general-scheme" }, { "path": "part/1/chapter/2/crossheading/territorial-scope", "kind": "crossheading", "number": null, "heading": "Territorial scope", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/2" }, { "path": "section/2B", "kind": "section", "number": "2B", "heading": "Territorial scope of charge to corporation tax on chargeable gains", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-2B", "extent": null, "status": null, "parent": "part/1/chapter/2/crossheading/territorial-scope" }, { "path": "section/2C", "kind": "section", "number": "2C", "heading": "Non-UK resident company with UK permanent establishment", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-2C", "extent": null, "status": null, "parent": "part/1/chapter/2/crossheading/territorial-scope" }, { "path": "part/1/chapter/2/crossheading/application-of-cgt-principles-etc", "kind": "crossheading", "number": null, "heading": "Application of CGT principles etc", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/2" }, { "path": "section/2D", "kind": "section", "number": "2D", "heading": "Application of CGT principles in calculating gains and losses", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-2D", "extent": null, "status": null, "parent": "part/1/chapter/2/crossheading/application-of-cgt-principles-etc" }, { "path": "section/2E", "kind": "section", "number": "2E", "heading": "References to income tax or Income Tax Acts in case of companies", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-2E", "extent": null, "status": null, "parent": "part/1/chapter/2/crossheading/application-of-cgt-principles-etc" }, { "path": "section/2F", "kind": "section", "number": "2F", "heading": "Interaction of capital gains tax and corporation tax", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-2F", "extent": null, "status": null, "parent": "part/1/chapter/2/crossheading/application-of-cgt-principles-etc" }, { "path": "part/1/chapter/2/crossheading/supplementary", "kind": "crossheading", "number": null, "heading": "Supplementary", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/2" }, { "path": "section/2G", "kind": "section", "number": "2G", "heading": "Assets of a company vested in a liquidator", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-2G", "extent": null, "status": null, "parent": "part/1/chapter/2/crossheading/supplementary" }, { "path": "part/1/chapter/3", "kind": "chapter", "number": "3", "heading": "Attribution of gains of non-UK resident close companies", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "part/1/chapter/3/crossheading/gains-of-nonuk-resident-companies-not-otherwise-chargeable", "kind": "crossheading", "number": null, "heading": "Gains of non-UK resident companies not otherwise chargeable", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/3" }, { "path": "section/3", "kind": "section", "number": "3", "heading": "Gains attributed to UK resident individuals etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-3", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/3/crossheading/gains-of-nonuk-resident-companies-not-otherwise-chargeable" }, { "path": "section/3A", "kind": "section", "number": "3A", "heading": "Gains connected to avoidance or foreign activities etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-3A", "extent": null, "status": null, "parent": "part/1/chapter/3/crossheading/gains-of-nonuk-resident-companies-not-otherwise-chargeable" }, { "path": "section/3B", "kind": "section", "number": "3B", "heading": "Participators and their interests", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-3B", "extent": null, "status": null, "parent": "part/1/chapter/3/crossheading/gains-of-nonuk-resident-companies-not-otherwise-chargeable" }, { "path": "part/1/chapter/3/crossheading/prevention-of-multiple-charges", "kind": "crossheading", "number": null, "heading": "Prevention of multiple charges", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/3" }, { "path": "section/3C", "kind": "section", "number": "3C", "heading": "Prevention of double UK taxation", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-3C", "extent": null, "status": null, "parent": "part/1/chapter/3/crossheading/prevention-of-multiple-charges" }, { "path": "part/1/chapter/3/crossheading/nonuk-domiciled-individuals-and-temporary-nonresidents", "kind": "crossheading", "number": null, "heading": "Individuals who were non-UK domiciled and temporary non-residents", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/3" }, { "path": "section/3D", "kind": "section", "number": "3D", "heading": "Individuals who were non-UK domiciled", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-3D", "extent": null, "status": null, "parent": "part/1/chapter/3/crossheading/nonuk-domiciled-individuals-and-temporary-nonresidents" }, { "path": "section/3E", "kind": "section", "number": "3E", "heading": "Temporary non-residents", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-3E", "extent": null, "status": null, "parent": "part/1/chapter/3/crossheading/nonuk-domiciled-individuals-and-temporary-nonresidents" }, { "path": "part/1/chapter/3/crossheading/application-to-groups", "kind": "crossheading", "number": null, "heading": "Application to groups", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/3" }, { "path": "section/3F", "kind": "section", "number": "3F", "heading": "Non-resident groups of companies", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-3F", "extent": null, "status": null, "parent": "part/1/chapter/3/crossheading/application-to-groups" }, { "path": "part/1/chapter/3/crossheading/supplementary", "kind": "crossheading", "number": null, "heading": "Supplementary", "url": null, "extent": null, "status": null, "parent": "part/1/chapter/3" }, { "path": "section/3G", "kind": "section", "number": "3G", "heading": "Supplementary provisions", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-3G", "extent": null, "status": null, "parent": "part/1/chapter/3/crossheading/supplementary" }, { "path": "part/I/crossheading/capital-gains-tax", "kind": "crossheading", "number": null, "heading": "Capital gains tax", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "section/4", "kind": "section", "number": "4", "heading": "Rates of capital gains tax", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/capital-gains-tax" }, { "path": "section/4A", "kind": "section", "number": "4A", "heading": "Section 4: special cases", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-4A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/capital-gains-tax" }, { "path": "section/4B", "kind": "section", "number": "4B", "heading": "Deduction of losses etc in most beneficial way", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-4B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/capital-gains-tax" }, { "path": "section/4BA", "kind": "section", "number": "4BA", "heading": "Rates, and use of unused basic rate band, in certain cases", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-4BA", "extent": null, "status": "repealed", "parent": "part/I/crossheading/capital-gains-tax" }, { "path": "section/4BB", "kind": "section", "number": "4BB", "heading": "Residential property gain or loss", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-4BB", "extent": null, "status": "repealed", "parent": "part/I/crossheading/capital-gains-tax" }, { "path": "section/5", "kind": "section", "number": "5", "heading": "Accumulation and discretionary settlements.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-5", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/capital-gains-tax" }, { "path": "section/6", "kind": "section", "number": "6", "heading": "Other special cases.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-6", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/capital-gains-tax" }, { "path": "section/7", "kind": "section", "number": "7", "heading": "Time for payment of tax.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-7", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/capital-gains-tax" }, { "path": "part/I/crossheading/corporation-tax", "kind": "crossheading", "number": null, "heading": "Corporation tax", "url": null, "extent": null, "status": null, "parent": "part/I" }, { "path": "section/8", "kind": "section", "number": "8", "heading": "Company’s total profits to include chargeable gains.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-8", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/corporation-tax" }, { "path": "part/I/crossheading/residence-etc", "kind": "crossheading", "number": null, "heading": "Residence etc.", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "section/9", "kind": "section", "number": "9", "heading": "Residence, including temporary residence.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-9", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "section/10", "kind": "section", "number": "10", "heading": "Non-resident with United Kingdom branch or agency.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-10", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "section/10A", "kind": "section", "number": "10A", "heading": "Temporary non-residents.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-10A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "section/10AA", "kind": "section", "number": "10AA", "heading": "Section 10A: supplementary", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-10AA", "extent": null, "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "section/10B", "kind": "section", "number": "10B", "heading": "Non-resident company with United Kingdom permanent establishment", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-10B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "section/11", "kind": "section", "number": "11", "heading": "Visiting forces and official agents", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-11", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "section/12", "kind": "section", "number": "12", "heading": "Non-UK domiciled individuals to whom remittance basis applies", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-12", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "section/13", "kind": "section", "number": "13", "heading": "Attribution of gains to members of non-resident companies.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-13", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "section/13A", "kind": "section", "number": "13A", "heading": "Section 13(5): interpretation", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-13A", "extent": null, "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "section/14", "kind": "section", "number": "14", "heading": "Non-resident groups of companies.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-14", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "section/14A", "kind": "section", "number": "14A", "heading": "Section 13: non-UK domiciled individuals", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-14A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/residence-etc" }, { "path": "part/I/crossheading/uk-residential-property-nonresident-cgt", "kind": "crossheading", "number": null, "heading": "CommentaryRef Ref=\"key-8f1b51e533ff9b07068f2c9150edcf5f\"/>UK residential property: non-resident CGT", "url": null, "extent": null, "status": null, "parent": "part/I" }, { "path": "section/14B", "kind": "section", "number": "14B", "heading": "Meaning of “non-resident CGT disposal”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-14B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/uk-residential-property-nonresident-cgt" }, { "path": "section/14C", "kind": "section", "number": "14C", "heading": "Meaning of “disposal of a UK residential property interest”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-14C", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/uk-residential-property-nonresident-cgt" }, { "path": "section/14D", "kind": "section", "number": "14D", "heading": "Persons chargeable to capital gains tax on NRCGT gains", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-14D", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/crossheading/uk-residential-property-nonresident-cgt" }, { "path": "section/14E", "kind": "section", "number": "14E", "heading": "Further provision about use of NRCGT losses", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-14E", "extent": null, "status": "repealed", "parent": "part/I/crossheading/uk-residential-property-nonresident-cgt" }, { "path": 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"II", "heading": "General Provisions relating to computation of gains and acquisitions and disposals of assets", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/II/chapter/I", "kind": "chapter", "number": "I", "heading": "Introductory", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "section/15", "kind": "section", "number": "15", "heading": "Computation of gains.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-15", "extent": null, "status": null, "parent": "part/II/chapter/I" }, { "path": "section/16", "kind": "section", "number": "16", "heading": "Computation of losses.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-16", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/16ZA", "kind": "section", "number": "16ZA", "heading": "Losses: non-UK domiciled individuals", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-16ZA", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/16ZB", "kind": "section", "number": "16ZB", "heading": "Individual who has made election under section 16ZA: foreign chargeable gains remitted in tax year after tax year in which accrue", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-16ZB", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/16ZC", "kind": "section", "number": "16ZC", "heading": "Individual who has made election under section 16ZA and to whom remittance basis applies", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-16ZC", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/16ZD", "kind": "section", "number": "16ZD", "heading": "Section 16ZC: supplementary", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-16ZD", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/16A", "kind": "section", "number": "16A", "heading": "Restrictions on allowable losses", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-16A", "extent": null, "status": null, "parent": "part/II/chapter/I" }, { "path": "section/17", "kind": "section", "number": "17", "heading": "Disposals and acquisitions treated as made at market value.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-17", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/18", "kind": "section", "number": "18", "heading": "Transactions between connected persons.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-18", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/19", "kind": "section", "number": "19", "heading": "Deemed consideration in certain cases where assets disposed of in a series of transactions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-19", "extent": null, "status": null, "parent": "part/II/chapter/I" }, { "path": "section/20", "kind": "section", "number": "20", "heading": "Original market value and aggregate market value for purposes of section 19.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-20", "extent": null, "status": null, "parent": "part/II/chapter/I" }, { "path": "part/II/chapter/II", "kind": "chapter", "number": "II", "heading": "Assets and disposals of assets", "url": null, "extent": null, "status": null, "parent": "part/II" }, { "path": "part/II/chapter/II/crossheading/general-provisions", "kind": "crossheading", "number": null, "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": 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"heading": "Postponing gain or loss under section 25(3): interests in UK land", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-25ZA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/II/crossheading/general-provisions" }, { "path": "section/25A", "kind": "section", "number": "25A", "heading": "Long funding leases of plant or machinery: deemed disposals", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-25A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/II/crossheading/general-provisions" }, { "path": "section/26", "kind": "section", "number": "26", "heading": "Mortgages and charges not to be treated as disposals.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-26", "extent": null, "status": null, "parent": "part/II/chapter/II/crossheading/general-provisions" }, { "path": "section/26A", "kind": "section", "number": "26A", "heading": "Transfers in 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null, "parent": "part/II/chapter/III/crossheading/rebasing-to-1982-and-assets-held-on-6th-april-1965" }, { "path": "section/36", "kind": "section", "number": "36", "heading": "Deferred charges on gains before 31st March 1982.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-36", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/III/crossheading/rebasing-to-1982-and-assets-held-on-6th-april-1965" }, { "path": "chapter/III/crossheading/rebasing-for-nonresidents-for-uk-land-etc-held-on-5-april-2019", "kind": "crossheading", "number": null, "heading": "Re-basing for non-residents for UK land etc held on 5 April 2019", "url": null, "extent": null, "status": null, "parent": "part/II/chapter/III" }, { "path": "section/36A", "kind": "section", "number": "36A", "heading": "Re-basing in relation to direct or indirect disposals of UK land", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-36A", "extent": null, 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"heading": "Exclusion of certain expenditure: structures and buildings allowances", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-39A", "extent": null, "status": null, "parent": "part/II/chapter/III/crossheading/allowable-deductions" }, { "path": "section/40", "kind": "section", "number": "40", "heading": "Interest charged to capital.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-40", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/III/crossheading/allowable-deductions" }, { "path": "section/41", "kind": "section", "number": "41", "heading": "Restriction of losses by reference to capital allowances and renewals allowances.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-41", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/III/crossheading/allowable-deductions" }, { "path": "section/41A", "kind": "section", "number": "41A", "heading": 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"section", "number": "49", "heading": "Contingent liabilities.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-49", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/III/crossheading/miscellaneous-provisions" }, { "path": "section/50", "kind": "section", "number": "50", "heading": "Expenditure reimbursed out of public money.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-50", "extent": null, "status": null, "parent": "part/II/chapter/III/crossheading/miscellaneous-provisions" }, { "path": "section/51", "kind": "section", "number": "51", "heading": "Exemption for winnings and damages etc.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-51", "extent": null, "status": null, "parent": "part/II/chapter/III/crossheading/miscellaneous-provisions" }, { "path": "section/52", "kind": "section", "number": "52", "heading": "Supplemental.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-52", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/III/crossheading/miscellaneous-provisions" }, { "path": "part/II/chapter/IV", "kind": "chapter", "number": "IV", "heading": "Computation of gains: the indexation allowance", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "part/II/chapter/IV/crossheading/general", "kind": "crossheading", "number": null, "heading": "General", "url": null, "extent": null, "status": null, "parent": "part/II/chapter/IV" }, { "path": "section/52A", "kind": "section", "number": "52A", "heading": "Chapter to apply only for corporation tax purposes", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-52A", "extent": null, "status": null, "parent": "part/II/chapter/IV/crossheading/general" }, { "path": "section/53", "kind": "section", "number": "53", "heading": "The indexation allowance and 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"https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-56", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/IV/crossheading/general" }, { "path": "section/57", "kind": "section", "number": "57", "heading": "Receipts etc. which are not treated as disposals but affect relevant allowable expenditure.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-57", "extent": null, "status": null, "parent": "part/II/chapter/IV/crossheading/general" }, { "path": "part/II/chapter/5", "kind": "chapter", "number": "5", "heading": "Computation of gains and losses: relevant high value disposals", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II" }, { "path": "section/57A", "kind": "section", "number": "57A", "heading": "Gains and losses on relevant high value disposals", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-57A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/5" }, { "path": "part/II/chapter/6", "kind": "chapter", "number": "6", "heading": "Computation of gains and losses: non-resident CGT disposals", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II" }, { "path": "section/57B", "kind": "section", "number": "57B", "heading": "Gains and losses on non-resident CGT disposals", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-57B", "extent": null, "status": "repealed", "parent": "part/II/chapter/6" }, { "path": "part/II/chapter/7", "kind": "chapter", "number": "7", "heading": "Computation of gains and losses: disposals of residential property interests", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II" }, { "path": "section/57C", "kind": "section", "number": "57C", "heading": "Gains and losses on disposals of residential property interests", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-57C", "extent": null, "status": "repealed", "parent": "part/II/chapter/7" }, { "path": "part/III", "kind": "part", "number": "III", "heading": "Individuals, partnerships, trusts and collective investment schemes etc", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/III/chapter/I", "kind": "chapter", "number": "I", "heading": "Miscellaneous provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "section/58", "kind": "section", "number": "58", "heading": "Spouses and civil partners.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-58", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/59", "kind": "section", "number": "59", "heading": "Partnerships.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-59", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/59A", "kind": "section", "number": "59A", "heading": "Limited liability partnerships.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-59A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/59AA", "kind": "section", "number": "59AA", "heading": "Limited liability partnerships: deemed disposal", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-59AA", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/59B", "kind": "section", "number": "59B", "heading": "Alternative investment fund managers (1)", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-59B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/59C", "kind": "section", "number": "59C", "heading": "Alternative investment managers (2)", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-59C", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/60", "kind": "section", "number": "60", "heading": "Nominees and bare trustees.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-60", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/61", "kind": "section", "number": "61", "heading": "Funds in court.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-61", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/62", "kind": "section", "number": "62", "heading": "Death: general provisions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-62", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/63", "kind": "section", "number": "63", "heading": "Death: application of law in Scotland.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-63", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/63A", "kind": "section", "number": "63A", "heading": "Death: application of law in Northern Ireland", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-63A", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/64", "kind": "section", "number": "64", "heading": "Expenses in administration of estates and trusts.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-64", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/65", "kind": "section", "number": "65", "heading": "Liability for tax of trustees or personal representatives.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-65", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" 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"number": "68", "heading": "Meaning of “settled property\".", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-68", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/68A", "kind": "section", "number": "68A", "heading": "Meaning of “settlor”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-68A", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/68B", "kind": "section", "number": "68B", "heading": "Transfer between settlements: identification of settlor", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-68B", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/68C", "kind": "section", "number": "68C", "heading": "Variation of will or intestacy, etc: identification of settlor", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-68C", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/69", "kind": "section", "number": "69", "heading": "Trustees of settlements.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-69", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/69A", "kind": "section", "number": "69A", "heading": "Sub-fund settlements", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-69A", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/70", "kind": "section", "number": "70", "heading": "Transfers into settlement.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-70", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/71", "kind": "section", "number": "71", "heading": "Person becoming absolutely entitled to settled property.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-71", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/72", "kind": "section", "number": "72", "heading": "Termination of life interest on death of person entitled.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-72", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/73", "kind": "section", "number": "73", "heading": "Death of life tenant: exclusion of chargeable gain.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-73", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/74", "kind": "section", "number": "74", "heading": "Effect on sections 72 and 73 of relief under section 165 or 260.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-74", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/75", "kind": "section", "number": "75", "heading": "Death of annuitant.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-75", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/76", "kind": "section", "number": "76", "heading": "Disposal of interests in settled property.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-76", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/76A", "kind": "section", "number": "76A", "heading": "Disposal of interest in settled property: deemed disposal of underlying assets.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-76A", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/76B", "kind": "section", "number": "76B", "heading": "Transfers of value by trustees linked with trustee borrowing.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-76B", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/77", "kind": "section", "number": "77", "heading": "Charge on settlor with interest in settlement.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-77", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/78", "kind": "section", "number": "78", "heading": "Right of recovery.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-78", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/79", "kind": "section", "number": "79", "heading": "Provisions supplemental to sections 77 and 78.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-79", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/79A", "kind": "section", "number": "79A", "heading": "Restriction on set-off of trust losses.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-79A", "extent": null, "status": null, "parent": "part/III/chapter/II/crossheading/general-provisions" }, { "path": "section/79B", "kind": "section", "number": "79B", "heading": "Attribution to trustees of gains of 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"heading": "Postponing gain or loss under section 80(2): interests in UK land", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-80A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/migration-of-settlements-nonresident-settlements-and-dual-resident-settlements" }, { "path": "section/81", "kind": "section", "number": "81", "heading": "Death of trustee: special rules.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-81", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/migration-of-settlements-nonresident-settlements-and-dual-resident-settlements" }, { "path": "section/82", "kind": "section", "number": "82", "heading": "Past trustees: liability for tax.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-82", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/migration-of-settlements-nonresident-settlements-and-dual-resident-settlements" }, { "path": "section/83", "kind": "section", "number": "83", "heading": "Trustees ceasing to be liable to U.K. tax.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-83", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/migration-of-settlements-nonresident-settlements-and-dual-resident-settlements" }, { "path": "section/83A", "kind": "section", "number": "83A", "heading": "Trustees both resident and non-resident in a year of assessment", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-83A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II/crossheading/migration-of-settlements-nonresident-settlements-and-dual-resident-settlements" }, { "path": "section/84", "kind": "section", "number": "84", "heading": "Acquisition by dual resident trustees.", "url": 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"https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103H", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/4" }, { "path": "section/103I", "kind": "section", "number": "103I", "heading": "Scheme of reconstruction involving conversion scheme", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103I", "extent": null, "status": null, "parent": "part/III/chapter/4" }, { "path": "section/103J", "kind": "section", "number": "103J", "heading": "Supplementary provisions", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103J", "extent": null, "status": null, "parent": "part/III/chapter/4" }, { "path": "section/103K", "kind": "section", "number": "103K", "heading": "Restriction on application of sections 103G, 103H and 103I : anti-avoidance", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103K", "extent": null, "status": null, "parent": "part/III/chapter/4" 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"part/III/chapter/5" }, { "path": "section/103KD", "kind": "section", "number": "103KD", "heading": "Carried interest: anti-avoidance", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103KD", "extent": null, "status": "repealed", "parent": "part/III/chapter/5" }, { "path": "section/103KE", "kind": "section", "number": "103KE", "heading": "Carried interest: avoidance of double taxation", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103KE", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/5" }, { "path": "section/103KF", "kind": "section", "number": "103KF", "heading": "Relief for external investors on disposal of partnership asset", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103KF", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/5" }, { "path": "section/103KFA", "kind": "section", "number": "103KFA", "heading": "Election for carried 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"https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103KFD", "extent": null, "status": "repealed", "parent": "part/III/chapter/5" }, { "path": "section/103KFE", "kind": "section", "number": "103KFE", "heading": "Anti-avoidance", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103KFE", "extent": null, "status": "repealed", "parent": "part/III/chapter/5" }, { "path": "section/103KG", "kind": "section", "number": "103KG", "heading": "Meaning of “arise” in Chapter 5", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103KG", "extent": null, "status": "repealed", "parent": "part/III/chapter/5" }, { "path": "section/103KH", "kind": "section", "number": "103KH", "heading": "Interpretation of Chapter 5", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-103KH", "extent": null, "status": "repealed", "parent": "part/III/chapter/5" }, { "path": "part/IV", "kind": "part", "number": "IV", "heading": "Shares, securities, options etc.", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/IV/chapter/I", "kind": "chapter", "number": "I", "heading": "General", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV" }, { "path": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation", "kind": "crossheading", "number": null, "heading": "Share pooling, identification of securities, and indexation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/104", "kind": "section", "number": "104", "heading": "Share pooling: general interpretative provisions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-104", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/105", "kind": "section", "number": "105", "heading": "Disposal on or before day of acquisition of shares and other unidentified assets.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-105", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/105A", "kind": "section", "number": "105A", "heading": "Shares acquired on same day: election for alternative treatment", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-105A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/105B", "kind": "section", "number": "105B", "heading": "Provision supplementary to section 105A", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-105B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/106", "kind": "section", "number": "106", "heading": "Disposal of shares and securities by company within prescribed period of acquisition.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-106", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/106A", "kind": "section", "number": "106A", "heading": "Identification of securities: ... capital gains tax.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-106A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/107", "kind": "section", "number": "107", "heading": "Identification of securities etc: general rules for corporation tax.", 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"110", "heading": "Indexation for section 104 holdings for corporation tax.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-110", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/110A", "kind": "section", "number": "110A", "heading": "Indexation for section 104 holdings: capital gains tax.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-110A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/111", "kind": "section", "number": "111", "heading": "Indexation: building society etc. shares.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-111", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/112", "kind": "section", "number": "112", "heading": "Parallel pooling regulations: corporation tax.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-112", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/113", "kind": "section", "number": "113", "heading": "Calls on shares: corporation tax.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-113", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/share-pooling-identification-of-securities-and-indexation" }, { "path": "section/114", "kind": "section", "number": "114", "heading": "Consideration for options: corporation tax.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-114", 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"https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-116", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/giltedged-securities-and-qualifying-corporate-bonds" }, { "path": "section/116A", "kind": "section", "number": "116A", "heading": "Holding beginning or ceasing to fall within section 490 of CTA 2009", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-116A", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/giltedged-securities-and-qualifying-corporate-bonds" }, { "path": "section/116B", "kind": "section", "number": "116B", "heading": "Shares beginning or ceasing to be shares to which section 521B of CTA 2009 applies", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-116B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/giltedged-securities-and-qualifying-corporate-bonds" }, { "path": "section/117", "kind": "section", "number": "117", "heading": "Meaning of “qualifying corporate bond\".", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-117", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/giltedged-securities-and-qualifying-corporate-bonds" }, { "path": "section/117A", "kind": "section", "number": "117A", "heading": "Assets that are not qualifying corporate bonds for corporation tax purposes.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-117A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/I/crossheading/giltedged-securities-and-qualifying-corporate-bonds" }, { "path": "section/117B", "kind": "section", "number": "117B", "heading": "Holdings in unit trusts and offshore funds excluded from treatment as qualifying corporate bonds.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-117B", "extent": "E+W+S+N.I.", "status": 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null, "parent": "part/IV/chapter/I" }, { "path": "section/121", "kind": "section", "number": "121", "heading": "Exemption for government non-marketable securities.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-121", "extent": null, "status": null, "parent": "part/IV/chapter/I/crossheading/savings-certificates-etc" }, { "path": "part/IV/chapter/I/crossheading/capital-distribution-in-respect-of-shares-etc", "kind": "crossheading", "number": null, "heading": "Capital distribution in respect of shares etc.", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/I" }, { "path": "section/122", "kind": "section", "number": "122", "heading": "Distribution which is not a new holding within Chapter II.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-122", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/I/crossheading/capital-distribution-in-respect-of-shares-etc" }, { "path": 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null, "parent": "part/IV/chapter/III" }, { "path": "section/144ZD", "kind": "section", "number": "144ZD", "heading": "Section 144ZB: alteration of value to obtain tax advantage", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-144ZD", "extent": null, "status": null, "parent": "part/IV/chapter/III" }, { "path": "section/144A", "kind": "section", "number": "144A", "heading": "Cash-settled options.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-144A", "extent": null, "status": null, "parent": "part/IV/chapter/III" }, { "path": "section/145", "kind": "section", "number": "145", "heading": "Call options: indexation allowance.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-145", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/chapter/III" }, { "path": "section/146", "kind": "section", "number": "146", "heading": "Options: application of rules as to wasting assets.", "url": 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"chapter/4/crossheading/arrangements-that-are-alternative-finance-arrangements" }, { "path": "section/151L", "kind": "section", "number": "151L", "heading": "Deposit arrangements", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151L", "extent": null, "status": null, "parent": "chapter/4/crossheading/arrangements-that-are-alternative-finance-arrangements" }, { "path": "section/151M", "kind": "section", "number": "151M", "heading": "Profit share agency arrangements", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151M", "extent": null, "status": null, "parent": "chapter/4/crossheading/arrangements-that-are-alternative-finance-arrangements" }, { "path": "section/151N", "kind": "section", "number": "151N", "heading": "Investment bond arrangements", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151N", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/4/crossheading/arrangements-that-are-alternative-finance-arrangements" }, { "path": "section/151O", "kind": "section", "number": "151O", "heading": "Provision not at arm's length: exclusion of arrangements from sections 151J to 151N", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151O", "extent": null, "status": null, "parent": "chapter/4/crossheading/arrangements-that-are-alternative-finance-arrangements" }, { "path": "chapter/4/crossheading/meaning-of-alternative-finance-return", "kind": "crossheading", "number": null, "heading": "Meaning of “alternative finance return”", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/4" }, { "path": "section/151P", "kind": "section", "number": "151P", "heading": "Purchase and resale arrangements", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151P", "extent": null, "status": null, "parent": "chapter/4/crossheading/meaning-of-alternative-finance-return" }, { "path": "section/151Q", "kind": "section", "number": "151Q", "heading": "Purchase and resale arrangements where return in foreign currency", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151Q", "extent": null, "status": null, "parent": "chapter/4/crossheading/meaning-of-alternative-finance-return" }, { "path": "section/151R", "kind": "section", "number": "151R", "heading": "Diminishing shared ownership arrangements", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151R", "extent": null, "status": null, "parent": "chapter/4/crossheading/meaning-of-alternative-finance-return" }, { "path": "section/151S", "kind": "section", "number": "151S", "heading": "Other arrangements", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151S", "extent": null, "status": null, "parent": "chapter/4/crossheading/meaning-of-alternative-finance-return" }, { "path": "chapter/4/crossheading/special-rules-for-investment-bond-arrangements", "kind": "crossheading", "number": null, "heading": "Special rules for investment bond arrangements", "url": null, "extent": null, "status": null, "parent": "part/IV/chapter/4" }, { "path": "section/151T", "kind": "section", "number": "151T", "heading": "Investment bond arrangements are qualifying corporate bonds", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151T", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/4/crossheading/special-rules-for-investment-bond-arrangements" }, { "path": "section/151U", "kind": "section", "number": "151U", "heading": "Treatment of bond-holder and bond-issuer", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-151U", "extent": null, "status": null, "parent": "chapter/4/crossheading/special-rules-for-investment-bond-arrangements" }, 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"E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/V/chapter/I", "kind": "chapter", "number": "I", "heading": "Transfer of business assets: General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "part/V/chapter/I/crossheading/replacement-of-business-assets", "kind": "crossheading", "number": null, "heading": "Replacement of business assets", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/152", "kind": "section", "number": "152", "heading": "Roll-over relief.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-152", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/153", "kind": "section", "number": "153", "heading": "Assets only partly replaced.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-153", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/153A", "kind": "section", "number": "153A", "heading": "Provisional application of sections 152 and 153.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-153A", "extent": null, "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/154", "kind": "section", "number": "154", "heading": "New assets which are depreciating assets.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-154", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/155", "kind": "section", "number": "155", "heading": "Relevant classes of assets.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-155", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/156", "kind": "section", "number": "156", "heading": "Assets of Class 1.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-156", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/156ZA", "kind": "section", "number": "156ZA", "heading": "Intangible fixed assets: roll-over relief", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-156ZA", "extent": null, "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/156ZB", "kind": "section", "number": "156ZB", "heading": "Intangible fixed assets: interaction with relief under Chapter 7 of Part 8 of CTA 2009", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-156ZB", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/156A", "kind": "section", "number": "156A", "heading": "Cessation of trade by limited liability partnership.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-156A", "extent": null, "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/157", "kind": "section", "number": "157", "heading": "Trade carried on by family company: business assets dealt with by individual.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-157", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/158", "kind": "section", "number": "158", "heading": "Activities other than trades, and interpretation.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-158", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/159", "kind": "section", "number": "159", "heading": "Non-residents: roll-over relief.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-159", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/159A", "kind": "section", "number": "159A", "heading": "Disposals of interests in UK land by non-residents: roll-over relief", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-159A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "section/160", "kind": "section", "number": "160", "heading": "Dual resident companies: roll-over relief.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-160", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/I/crossheading/replacement-of-business-assets" }, { "path": "part/V/chapter/I/crossheading/stock-in-trade", "kind": "crossheading", "number": null, "heading": "Stock in trade", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "section/161", "kind": "section", "number": "161", "heading": "Appropriations to and from stock.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-161", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/stock-in-trade" }, { "path": "part/V/chapter/I/crossheading/transfer-of-business-to-a-company", "kind": "crossheading", "number": null, "heading": "Transfer of business to a company", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "section/162", "kind": "section", "number": "162", "heading": "Roll-over relief on transfer of business.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-162", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I/crossheading/transfer-of-business-to-a-company" }, { "path": "section/162A", "kind": "section", "number": "162A", "heading": "Election for section 162 not to apply", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-162A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/I/crossheading/transfer-of-business-to-a-company" }, { "path": "chapter/i/crossheading/transfer-of-business-from-company-to-shareholders", "kind": "crossheading", "number": null, "heading": "Transfer of business from company to shareholders", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "section/162B", "kind": "section", "number": "162B", "heading": "Disincorporation relief: assets (including pre-FA 2002 goodwill)", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-162B", "extent": null, "status": null, "parent": "chapter/i/crossheading/transfer-of-business-from-company-to-shareholders" }, { "path": "section/162C", "kind": "section", "number": "162C", "heading": "Disincorporation relief: post-FA 2002 goodwill", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-162C", "extent": null, "status": null, "parent": "chapter/i/crossheading/transfer-of-business-from-company-to-shareholders" }, { "path": "part/V/chapter/I/crossheading/retirement-relief", "kind": "crossheading", "number": null, "heading": "Retirement relief", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "section/163", "kind": "section", "number": "163", "heading": "Relief for disposals by individuals on retirement from family business.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-163", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/I/crossheading/retirement-relief" }, { "path": "section/164", "kind": "section", "number": "164", "heading": "Other retirement relief.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/I/crossheading/retirement-relief" }, { "path": "part/V/chapter/IA", "kind": "chapter", "number": "IA", "heading": "Roll-over relief on re-investment", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "section/164A", "kind": "section", "number": "164A", "heading": "Relief on re-investment for individuals.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164B", "kind": "section", "number": "164B", "heading": "Roll-over relief on re-investment by trustees.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164BA", "kind": "section", "number": "164BA", "heading": "Interaction with retirement relief", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164BA", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164C", "kind": "section", "number": "164C", "heading": "Restriction applying to retirement relief and roll-over relief on re-investment.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164C", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164D", "kind": "section", "number": "164D", "heading": "Relief carried forward into replacement shares.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164D", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164E", "kind": "section", "number": "164E", "heading": "Application of Chapter in cases of an exchange of shares.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164E", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164F", "kind": "section", "number": "164F", "heading": "Failure of conditions of relief.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164F", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164FA", "kind": "section", "number": "164FA", "heading": "Loss of relief in cases where shares acquired on being issued.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164FA", "extent": null, "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164FF", "kind": "section", "number": "164FF", "heading": "Qualifying investment acquired from husband or wife.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164FF", "extent": null, "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164FG", "kind": "section", "number": "164FG", "heading": "Multiple claims.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164FG", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164G", "kind": "section", "number": "164G", "heading": "Meaning of “qualifying company\".", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164G", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164H", "kind": "section", "number": "164H", "heading": "Property companies etc. not to be qualifying companies.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164H", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164I", "kind": "section", "number": "164I", "heading": "Qualifying trades.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164I", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164J", "kind": "section", "number": "164J", "heading": "Provisions supplementary to section 164I.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164J", "extent": null, "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164K", "kind": "section", "number": "164K", "heading": "Foreign residents.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-164K", "extent": null, "status": "repealed", "parent": "part/V/chapter/IA" }, { "path": "section/164L", "kind": "section", 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"repealed", "parent": "part/V/chapter/IA" }, { "path": "part/V/chapter/II", "kind": "chapter", "number": "II", "heading": "Gifts of business assets", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "section/165", "kind": "section", "number": "165", "heading": "Relief for gifts of business assets.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-165", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/165A", "kind": "section", "number": "165A", "heading": "Meaning of “holding company”, “trading company” and “trading group”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-165A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/166", "kind": "section", "number": "166", "heading": "Gifts to non-residents.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-166", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/167", "kind": "section", "number": "167", "heading": "Gifts to foreign-controlled companies.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-167", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/167A", "kind": "section", "number": "167A", "heading": "Gifts of direct or indirect interests in UK land to non-residents", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-167A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/168", "kind": "section", "number": "168", "heading": "Emigration of donee.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-168", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/168A", "kind": "section", "number": "168A", "heading": "Postponing held-over gain: 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"part/V/chapter/II" }, { "path": "section/169C", "kind": "section", "number": "169C", "heading": "Clawback of relief if settlement becomes settlor-interested etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169C", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "section/169D", "kind": "section", "number": "169D", "heading": "Exceptions to sections 169B and 169C", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169D", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/169E", "kind": "section", "number": "169E", "heading": "Meaning of “settlor” in sections 169B to 169D and 169G", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169E", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/169F", "kind": "section", "number": "169F", "heading": "Meaning of “interest in a settlement” in sections 169B to 169D", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169F", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/169G", "kind": "section", "number": "169G", "heading": "Meaning of “arrangement” in sections 169B to 169E and information power", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169G", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "part/V/chapter/3", "kind": "chapter", "number": "3", "heading": "business asset disposal relief", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "section/169H", "kind": "section", "number": "169H", "heading": "Introduction", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169H", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169I", "kind": "section", "number": "169I", "heading": "Material disposal of business assets", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169I", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169J", "kind": "section", "number": "169J", "heading": "Disposal of trust business assets", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169J", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169K", "kind": "section", "number": "169K", "heading": "Disposal associated with relevant material disposal", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169K", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169L", "kind": "section", "number": "169L", "heading": "Relevant business assets", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169L", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169LA", "kind": "section", "number": "169LA", "heading": "Relevant business assets: goodwill transferred to a close company", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169LA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169M", "kind": "section", "number": "169M", "heading": "Relief to be claimed", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169M", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169N", "kind": "section", "number": "169N", "heading": "Amount of relief: general", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169N", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169O", "kind": "section", "number": "169O", "heading": "Amount of relief: special provisions for certain trust disposals", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169O", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169P", "kind": "section", "number": "169P", "heading": "Amount of relief: special provision for certain associated disposals", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169P", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169Q", "kind": "section", "number": "169Q", "heading": "Reorganisations: disapplication of section 127", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169Q", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169R", "kind": "section", "number": "169R", "heading": "Reorganisations involving acquisition of qualifying corporate bonds", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169R", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169S", "kind": "section", "number": "169S", "heading": "Interpretation of Chapter", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169S", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3" }, { "path": "section/169SA", "kind": "section", "number": "169SA", "heading": "Meaning of “trading company” and “trading group”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169SA", "extent": null, "status": null, "parent": "part/V/chapter/3" }, { "path": "part/V/chapter/3A", "kind": "chapter", "number": "3A", "heading": "business asset disposal relief where company ceases to be individual's personal company", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "section/169SB", "kind": "section", "number": "169SB", "heading": "Overview of Chapter", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169SB", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3A" }, { "path": "section/169SC", "kind": "section", "number": "169SC", "heading": "Election by individual where company ceases to be personal company", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169SC", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3A" }, { "path": "section/169SD", "kind": "section", "number": "169SD", "heading": "Supplementary election to defer gains until subsequent disposal", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169SD", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3A" }, { "path": "section/169SE", "kind": "section", "number": "169SE", "heading": "Application of section 169SD where section 116 applies", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169SE", "extent": null, "status": null, "parent": "part/V/chapter/3A" }, { "path": "section/169SF", "kind": "section", "number": "169SF", "heading": "Application of section 169SD where sections 127 to 130 apply", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169SF", "extent": null, "status": null, "parent": "part/V/chapter/3A" }, { "path": "section/169SG", "kind": "section", "number": "169SG", "heading": "Elections under sections 169SC and 169SD", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169SG", "extent": null, "status": null, "parent": "part/V/chapter/3A" }, { "path": "section/169SH", "kind": "section", "number": "169SH", "heading": "Claims for relief in respect of subsequent disposals", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169SH", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/3A" }, { "path": "part/V/chapter/4", "kind": "chapter", "number": "4", "heading": "business asset disposal relief where held-over gains become chargeable", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "section/169T", "kind": "section", "number": "169T", "heading": "Overview of Chapter", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169T", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/4" }, { "path": "section/169U", "kind": "section", "number": "169U", "heading": "Eligibility conditions for deferred business asset disposal relief", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169U", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/4" }, { "path": "section/169V", "kind": "section", "number": "169V", "heading": "Operation of deferred business asset disposal relief", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169V", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/4" }, { "path": "part/V/chapter/5", "kind": "chapter", "number": "5", "heading": "Investors' relief", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "part/V/chapter/5/crossheading/overview", "kind": "crossheading", "number": null, "heading": "Overview", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/5" }, { "path": "section/169VA", "kind": "section", "number": "169VA", "heading": "Overview of Chapter", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VA", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/overview" }, { "path": "part/V/chapter/5/crossheading/qualifying-shares", "kind": "crossheading", "number": null, "heading": "Qualifying shares", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/5" }, { "path": "section/169VB", "kind": "section", "number": "169VB", "heading": "Qualifying shares, potentially qualifying shares and excluded shares", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VB", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/qualifying-shares" }, { "path": "part/V/chapter/5/crossheading/the-relief", "kind": "crossheading", "number": null, "heading": "The relief", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/5" }, { "path": "section/169VC", "kind": "section", "number": "169VC", "heading": "Investors' relief", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VC", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/the-relief" }, { "path": "section/169VD", "kind": "section", "number": "169VD", "heading": "Disposal where holding consists partly of qualifying shares", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VD", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/the-relief" }, { "path": "section/169VE", "kind": "section", "number": "169VE", "heading": "Which shares are in holding immediately before disposal", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VE", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/the-relief" }, { "path": "section/169VF", "kind": "section", "number": "169VF", "heading": "Shares treated as disposed of in previous disposal where claim made", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VF", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/the-relief" }, { "path": "section/169VG", "kind": "section", "number": "169VG", "heading": "Shares treated as disposed of in previous disposal: no claim made", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VG", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/the-relief" }, { "path": "part/V/chapter/5/crossheading/trustees-of-a-settlement-special-provision", "kind": "crossheading", "number": null, "heading": "Trustees of a settlement: special provision", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/5" }, { "path": "section/169VH", "kind": "section", "number": "169VH", "heading": "Disposals by trustees: further conditions for relief", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VH", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/trustees-of-a-settlement-special-provision" }, { "path": "section/169VI", "kind": "section", "number": "169VI", "heading": "Disposals by trustees: relief reduced in certain cases", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VI", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/trustees-of-a-settlement-special-provision" }, { "path": "part/V/chapter/5/crossheading/disposals-of-interests-in-shares", "kind": "crossheading", "number": null, "heading": "Disposals of interests in shares", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/5" }, { "path": "section/169VJ", "kind": "section", "number": "169VJ", "heading": "Disposals of interests in shares: joint holdings etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VJ", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/disposals-of-interests-in-shares" }, { "path": "part/V/chapter/5/crossheading/cap-on-relief", "kind": "crossheading", "number": null, "heading": "Cap on relief", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/5" }, { "path": "section/169VK", "kind": "section", "number": "169VK", "heading": "Cap on relief for disposal by an individual", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VK", "extent": "E+W+S+N.I.", 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"section/169VQ", "kind": "section", "number": "169VQ", "heading": "Exchange of shares for those in another company", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VQ", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/reorganisations" }, { "path": "section/169VR", "kind": "section", "number": "169VR", "heading": "New shares issued on scheme of reconstruction", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VR", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/reorganisations" }, { "path": "section/169VS", "kind": "section", "number": "169VS", "heading": "Modification of conditions for being a qualifying share", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VS", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/reorganisations" }, { "path": "section/169VT", "kind": "section", "number": "169VT", "heading": "Election to disapply section 127", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VT", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/reorganisations" }, { "path": "part/V/chapter/5/crossheading/supplemental", "kind": "crossheading", "number": null, "heading": "Supplemental", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/5" }, { "path": "section/169VU", "kind": "section", "number": "169VU", "heading": "“Subscribe” etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VU", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/supplemental" }, { "path": "section/169VV", "kind": "section", "number": "169VV", "heading": "“Trading company” etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VV", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/supplemental" }, { "path": "section/169VW", "kind": "section", "number": "169VW", "heading": "“Relevant employee”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VW", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/supplemental" }, { "path": "section/169VX", "kind": "section", "number": "169VX", "heading": "“Unremunerated director”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VX", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/supplemental" }, { "path": "section/169VY", "kind": "section", "number": "169VY", "heading": "General definitions", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VY", "extent": null, "status": null, "parent": "part/V/chapter/5/crossheading/supplemental" }, { "path": "part/VI", "kind": "part", "number": "VI", "heading": "Companies, oil, insurance etc.", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/VI/chapter/I", "kind": "chapter", "number": "I", "heading": "Companies", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "part/VI/chapter/I/crossheading/groups-of-companies", "kind": "crossheading", "number": null, "heading": "Groups of companies", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/170", "kind": "section", "number": "170", "heading": "Interpretation of sections 171 to 181.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-170", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/groups-of-companies" }, { "path": "part/VI/chapter/I/crossheading/transactions-within-groups", "kind": "crossheading", "number": null, "heading": "Transactions within groups", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/171", "kind": "section", "number": "171", "heading": "Transfers within a group: general provisions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-171", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/transactions-within-groups" }, { "path": "section/171A", "kind": "section", "number": "171A", "heading": "Election to reallocate gain or loss to another member of the group", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-171A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/transactions-within-groups" }, { "path": "section/171B", "kind": "section", "number": "171B", "heading": "Election under section 171A: effect", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-171B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/transactions-within-groups" }, { "path": "section/171C", "kind": "section", "number": "171C", "heading": "Elections under section 171A: insurance companies", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-171C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/transactions-within-groups" }, { "path": "section/172", "kind": "section", "number": "172", "heading": "Transfer of United Kingdom branch or agency.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-172", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/I/crossheading/transactions-within-groups" }, { "path": "section/173", "kind": "section", "number": "173", "heading": "Transfers within a group: trading stock.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-173", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/transactions-within-groups" }, { "path": "section/174", "kind": "section", "number": "174", "heading": "Disposal or acquisition outside a group.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-174", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/transactions-within-groups" }, { "path": "section/175", "kind": "section", "number": "175", "heading": "Replacement of business assets by members of a group.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-175", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/transactions-within-groups" }, { "path": "part/VI/chapter/I/crossheading/losses-attributable-to-depreciatory-transactions", "kind": "crossheading", "number": null, "heading": "Losses attributable to depreciatory transactions", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/176", "kind": "section", "number": "176", "heading": "Depreciatory transactions within a group.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-176", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/losses-attributable-to-depreciatory-transactions" }, { "path": "section/177", "kind": "section", "number": "177", "heading": "Dividend stripping.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-177", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/losses-attributable-to-depreciatory-transactions" }, { "path": "section/177A", "kind": "section", "number": "177A", "heading": "Restriction on set-off of pre-entry losses.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-177A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/losses-attributable-to-depreciatory-transactions" }, { "path": "chapter/I/crossheading/preentry-gains", "kind": "crossheading", "number": null, "heading": "Pre-entry gains", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/177B", "kind": "section", "number": "177B", "heading": "Restrictions on setting losses against pre-entry gains.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-177B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/I/crossheading/preentry-gains" }, { "path": "part/VI/chapter/I/crossheading/companies-leaving-groups", "kind": "crossheading", "number": null, "heading": "Companies leaving groups", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/178", "kind": "section", "number": "178", "heading": "Company ceasing to be member of group: pre-appointed day cases.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-178", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/I/crossheading/companies-leaving-groups" }, { "path": "section/179", "kind": "section", "number": "179", "heading": "Company ceasing to be member of group: post-appointed day cases.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-179", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/companies-leaving-groups" }, { "path": "section/179ZA", "kind": "section", "number": "179ZA", "heading": "Claim for adjustment of calculations under section 179", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-179ZA", "extent": null, "status": null, "parent": "part/VI/chapter/I/crossheading/companies-leaving-groups" }, { "path": "section/179A", "kind": "section", "number": "179A", "heading": "Reallocation within group of gain or loss accruing under section 179", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-179A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/I/crossheading/companies-leaving-groups" }, { "path": "section/179B", "kind": "section", "number": "179B", "heading": "Roll-over of degrouping charge on business assets", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-179B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/I/crossheading/companies-leaving-groups" }, { "path": "section/180", "kind": "section", "number": "180", "heading": "Transitional provisions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-180", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/I/crossheading/companies-leaving-groups" }, { "path": "section/181", "kind": "section", "number": "181", "heading": "Exemption from charge under 178 or 179 in the case of certain mergers.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-181", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/companies-leaving-groups" }, { "path": "part/VI/chapter/I/crossheading/restriction-on-indexation-allowance-for-groups-and-associated-companies", "kind": "crossheading", "number": null, "heading": "Restriction on indexation allowance for groups and associated companies", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/182", "kind": "section", "number": "182", "heading": "Disposals of debts.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-182", "extent": null, "status": "repealed", "parent": "part/VI/chapter/I/crossheading/restriction-on-indexation-allowance-for-groups-and-associated-companies" }, { "path": "section/183", "kind": "section", "number": "183", "heading": "Disposals of shares.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-183", "extent": null, "status": "repealed", "parent": "part/VI/chapter/I/crossheading/restriction-on-indexation-allowance-for-groups-and-associated-companies" }, { "path": "section/184", "kind": "section", "number": "184", "heading": "Definitions and other provisions supplemental to sections 182 and 183.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184", "extent": null, "status": "repealed", "parent": "part/VI/chapter/I/crossheading/restriction-on-indexation-allowance-for-groups-and-associated-companies" }, { "path": "chapter/I/crossheading/restrictions-on-buying-losses-or-gains-etc", "kind": "crossheading", "number": null, "heading": "Restrictions on buying losses or gains etc", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/184A", "kind": "section", "number": "184A", "heading": "Restrictions on buying losses: tax avoidance schemes", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184A", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/I/crossheading/restrictions-on-buying-losses-or-gains-etc" }, { "path": "section/184B", "kind": "section", "number": "184B", "heading": "Restrictions on buying gains: tax avoidance schemes", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184B", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/I/crossheading/restrictions-on-buying-losses-or-gains-etc" }, { "path": "section/184C", "kind": "section", "number": "184C", "heading": "Sections 184A and 184B: meaning of “qualifying change of ownership”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184C", "extent": null, "status": null, "parent": "chapter/I/crossheading/restrictions-on-buying-losses-or-gains-etc" }, { "path": "section/184D", "kind": "section", "number": "184D", "heading": "Sections 184A and 184B: meaning of “tax advantage”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184D", "extent": null, "status": null, "parent": "chapter/I/crossheading/restrictions-on-buying-losses-or-gains-etc" }, { "path": "section/184E", "kind": "section", "number": "184E", "heading": "Sections 184A and 184B: “pre-change assets”: basic rules", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184E", "extent": null, "status": null, "parent": "chapter/I/crossheading/restrictions-on-buying-losses-or-gains-etc" }, { "path": "section/184F", "kind": "section", "number": "184F", "heading": "Sections 184A and 184B: “pre-change assets”: pooling rules", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184F", "extent": null, "status": null, "parent": "chapter/I/crossheading/restrictions-on-buying-losses-or-gains-etc" }, { "path": "section/184G", "kind": "section", "number": "184G", "heading": "Avoidance involving losses: schemes converting income to capital", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184G", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/I/crossheading/restrictions-on-buying-losses-or-gains-etc" }, { "path": "section/184H", "kind": "section", "number": "184H", "heading": "Avoidance involving losses: schemes securing deductions", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184H", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/I/crossheading/restrictions-on-buying-losses-or-gains-etc" }, { "path": "section/184I", "kind": "section", "number": "184I", "heading": "Notices under sections 184G and 184H", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184I", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/I/crossheading/restrictions-on-buying-losses-or-gains-etc" }, { "path": "chapter/I/crossheading/assets-subject-to-eu-exit-charges", "kind": "crossheading", "number": null, "heading": "Assets subject to EU exit charges", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/184J", "kind": "section", "number": "184J", "heading": "Asset subject to EU exit charge on becoming chargeable asset", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-184J", "extent": null, "status": null, "parent": "chapter/I/crossheading/assets-subject-to-eu-exit-charges" }, { "path": "part/VI/chapter/I/crossheading/nonresident-and-dual-resident-companies", "kind": "crossheading", "number": null, "heading": "Non-resident and dual resident companies", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/185", "kind": "section", "number": "185", "heading": "Deemed disposal of assets on company ceasing to be resident in U.K.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-185", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/nonresident-and-dual-resident-companies" }, { "path": "section/186", "kind": "section", "number": "186", "heading": "Deemed disposal of assets on company ceasing to be liable to U.K. taxation.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-186", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/I/crossheading/nonresident-and-dual-resident-companies" }, { "path": "section/187", "kind": "section", "number": "187", "heading": "Postponement of charge on deemed disposal under section 185 or 186.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-187", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/I/crossheading/nonresident-and-dual-resident-companies" }, { "path": "section/187A", "kind": "section", "number": "187A", "heading": "Deemed disposal under section 185: ATED-related gains and losses", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-187A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/I/crossheading/nonresident-and-dual-resident-companies" }, { "path": "section/187B", "kind": "section", "number": "187B", "heading": "Postponing gain or loss under section 185(2): interests in UK land", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-187B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/nonresident-and-dual-resident-companies" }, { "path": "section/188", "kind": "section", "number": "188", "heading": "Dual resident companies: deemed disposal of certain assets.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/I/crossheading/nonresident-and-dual-resident-companies" }, { "path": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses", "kind": "crossheading", "number": null, "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/188A", "kind": "section", "number": "188A", "heading": "Election for pooling", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "section/188B", "kind": "section", "number": "188B", "heading": "Meaning of “NRCGT group”", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188B", "extent": null, "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "section/188C", "kind": "section", "number": "188C", "heading": "Transfers within an NRCGT group", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188C", "extent": null, "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "section/188D", "kind": "section", "number": "188D", "heading": "Person chargeable to capital gains tax on NRCGT gains accruing to members of an NRCGT group", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188D", "extent": null, "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "section/188E", "kind": "section", "number": "188E", "heading": "Further provision about group losses", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188E", "extent": null, "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "section/188F", "kind": "section", "number": "188F", "heading": "Companies becoming eligible to join an NRCGT group", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188F", "extent": null, "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "section/188G", "kind": "section", "number": "188G", "heading": "Company ceasing to be a member of an NRCGT group", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188G", "extent": null, "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "section/188H", "kind": "section", "number": "188H", "heading": "The responsible members of an NRCGT group", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188H", "extent": null, "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "section/188I", "kind": "section", "number": "188I", "heading": "Joint and several liability of responsible members", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188I", "extent": null, "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "section/188J", "kind": "section", "number": "188J", "heading": "The representative company of an NRCGT group", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188J", "extent": null, "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "section/188K", "kind": "section", "number": "188K", "heading": "Interpretation of sections 188A to 188J", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-188K", "extent": null, "status": "repealed", "parent": "chapter/i/crossheading/pooling-of-nrcgt-gains-and-losses" }, { "path": "part/VI/chapter/I/crossheading/recovery-of-tax-otherwise-than-from-taxpayer-company", "kind": "crossheading", "number": null, "heading": "Recovery of tax otherwise than from tax-payer company", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/189", "kind": "section", "number": "189", "heading": "Capital distribution of chargeable gains: recovery of tax from shareholder.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-189", "extent": null, "status": null, "parent": "part/VI/chapter/I/crossheading/recovery-of-tax-otherwise-than-from-taxpayer-company" }, { "path": "section/190", "kind": "section", "number": "190", "heading": "Tax recoverable from another group company or controlling director.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-190", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/recovery-of-tax-otherwise-than-from-taxpayer-company" }, { "path": "part/VI/chapter/I/crossheading/demergers", "kind": "crossheading", "number": null, "heading": "Demergers", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/192", "kind": "section", "number": "192", "heading": "Tax exempt distributions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-192", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I/crossheading/demergers" }, { "path": "chapter/I/crossheading/disposals-by-companies-with-substantial-shareholding", "kind": "crossheading", "number": null, "heading": "Disposals by companies with substantial shareholding", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/192A", "kind": "section", "number": "192A", "heading": "Exemptions for gains or losses on disposal of shares etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-192A", "extent": null, "status": null, "parent": "chapter/I/crossheading/disposals-by-companies-with-substantial-shareholding" }, { "path": "part/VI/chapter/II", "kind": "chapter", "number": "II", "heading": "Oil and mining industries", "url": null, "extent": null, "status": null, "parent": "part/VI" }, { "path": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation", "kind": "crossheading", "number": null, "heading": "Oil exploration and exploitation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II" }, { "path": "section/193", "kind": "section", "number": "193", "heading": "Roll-over relief not available for gains on oil licences.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-193", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/194", "kind": "section", "number": "194", "heading": "Disposals of oil licences relating to undeveloped areas.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-194", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/195", "kind": "section", "number": "195", "heading": "Allowance of certain drilling expenditure etc.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-195", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/195A", "kind": "section", "number": "195A", "heading": "Oil licence swaps", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-195A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/195B", "kind": "section", "number": "195B", "heading": "Licence-consideration swap", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-195B", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/195C", "kind": "section", "number": "195C", "heading": "Company that receives mixed consideration: N exceeds C", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-195C", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/195D", "kind": "section", "number": "195D", "heading": "Company that receives mixed consideration: N does not exceed C", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-195D", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/195E", "kind": "section", "number": "195E", "heading": "Company that gives mixed consideration", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-195E", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/195F", "kind": "section", "number": "195F", "heading": "Reimbursed expenditure", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-195F", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/196", "kind": "section", "number": "196", "heading": "Interpretation of sections 194 to 195F .", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-196", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/197", "kind": "section", "number": "197", "heading": "Disposals of interests in oil fields etc: ring fence provisions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-197", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198", "kind": "section", "number": "198", "heading": "Replacement of business assets used in connection with oil fields.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198A", "kind": "section", "number": "198A", "heading": "Ring fence reinvestment: whole consideration reinvested", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198A", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198B", "kind": "section", "number": "198B", "heading": "Ring fence reinvestment: part of consideration reinvested", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198B", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198C", "kind": "section", "number": "198C", "heading": "Provisional application of sections 198A and 198B", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198C", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198D", "kind": "section", "number": "198D", "heading": "No double claims", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198D", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198E", "kind": "section", "number": "198E", "heading": "Ring fence reinvestments and disposal consideration", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198E", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198F", "kind": "section", "number": "198F", "heading": "Qualification for roll-over relief", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198F", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198G", "kind": "section", "number": "198G", "heading": "Qualification for section 153 relief", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198G", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198H", "kind": "section", "number": "198H", "heading": "Acquisition by member of same group", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198H", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198I", "kind": "section", "number": "198I", "heading": "Exploration, appraisal and development expenditure", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198I", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198J", "kind": "section", "number": "198J", "heading": "Oil and gas: reinvestment after pre-trading disposal", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198J", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198K", "kind": "section", "number": "198K", "heading": "Provisional application of section 198J", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198K", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/198L", "kind": "section", "number": "198L", "heading": "Expenditure by member of same group", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-198L", "extent": null, "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/199", "kind": "section", "number": "199", "heading": "Exploration or exploitation assets: deemed disposals", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-199", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "section/200", "kind": "section", "number": "200", "heading": "Limitation of losses on disposal of oil industry assets held on 31st March 1982.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-200", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/II/crossheading/oil-exploration-and-exploitation" }, { "path": "part/VI/chapter/II/crossheading/mineral-leases", "kind": "crossheading", "number": null, "heading": "Mineral leases", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/II" }, { "path": "section/201", "kind": "section", "number": "201", "heading": "Royalties.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-201", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/II/crossheading/mineral-leases" }, { "path": "section/202", "kind": "section", "number": "202", "heading": "Capital losses.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-202", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II/crossheading/mineral-leases" }, { "path": "section/203", "kind": "section", "number": "203", "heading": "Provisions supplementary to section 202 .", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-203", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II/crossheading/mineral-leases" }, { "path": "part/VI/chapter/III", "kind": "chapter", "number": "III", "heading": "Insurance", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "section/204", "kind": "section", "number": "204", "heading": "Policies of insurance and non-deferred annuities", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-204", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/205", "kind": "section", "number": "205", "heading": "Disallowance of insurance premiums as expenses.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-205", "extent": null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/206", "kind": "section", "number": "206", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-206", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/III" }, { "path": "section/207", "kind": "section", "number": "207", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-207", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/III" }, { "path": "section/208", "kind": "section", "number": "208", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-208", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/III" }, { "path": "section/209", "kind": "section", "number": "209", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-209", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/III" }, { "path": "section/210", "kind": "section", "number": "210", "heading": "Life assurance and deferred annuities.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-210", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/210A", "kind": "section", "number": "210A", "heading": "Ring-fencing of losses", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-210A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/210B", "kind": "section", "number": "210B", "heading": "Disposal and acquisition of section 119 or 120 securities", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-210B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/210C", "kind": "section", "number": "210C", "heading": "Losses on disposal of authorised investment fund assets to connected manager", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-210C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/211", "kind": "section", "number": "211", "heading": "Transfers of business.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-211", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/211ZA", "kind": "section", "number": "211ZA", "heading": "Transfers of business: transfer of unused losses", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-211ZA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/211A", "kind": "section", "number": "211A", "heading": "Gains of insurance company from venture capital investment partnership", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-211A", "extent": null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/211B", "kind": "section", "number": "211B", "heading": "Transfers of assets to certain collective investment schemes", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-211B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/212", "kind": "section", "number": "212", "heading": "Annual deemed disposal of holdings of unit trusts etc.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-212", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/213", "kind": "section", "number": "213", "heading": "Spreading of gains and losses under section 212.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-213", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/213A", "kind": "section", "number": "213A", "heading": "Power to modify ss. 212 and 213 etc in case of CFCs that are offshore funds", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-213A", "extent": null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/214", "kind": "section", "number": "214", "heading": "Transitional provisions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-214", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/III" }, { "path": "section/214A", "kind": "section", "number": "214A", "heading": "Further transitional provisions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-214A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/III" }, { "path": "section/214B", "kind": "section", "number": "214B", "heading": "Modification of Act in relation to overseas life insurance companies.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-214B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/III" }, { "path": "section/214BA", "kind": "section", "number": "214BA", "heading": "Interpretation", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-214BA", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI/chapter/III" }, { "path": "part/VI/chapter/IV", "kind": "chapter", "number": "IV", "heading": "Miscellaneous cases", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "chapter/IV/crossheading/reorganisations-of-mutual-businesses", "kind": "crossheading", "number": null, "heading": "Re-organisations of mutual businesses", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/IV" }, { "path": "section/214C", "kind": "section", "number": "214C", "heading": "Gains not eligible for taper relief.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-214C", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/IV/crossheading/reorganisations-of-mutual-businesses" }, { "path": "part/VI/chapter/IV/crossheading/building-societies-etc", "kind": "crossheading", "number": null, "heading": "Building societies etc.", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/IV" }, { "path": "section/215", "kind": "section", "number": "215", "heading": "Disposal of assets on amalgamation of building societies etc.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-215", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/IV/crossheading/building-societies-etc" }, { "path": "section/216", "kind": "section", "number": "216", "heading": "Assets transferred from society to company.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-216", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/IV/crossheading/building-societies-etc" }, { "path": "section/217", "kind": "section", "number": "217", "heading": "Shares, and rights to shares, in successor company.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-217", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/IV/crossheading/building-societies-etc" }, { "path": "part/VI/chapter/IV/crossheading/friendly-societies", "kind": "crossheading", "number": null, "heading": "Friendly societies", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/IV" }, { "path": "section/217A", "kind": "section", "number": "217A", "heading": "Transfer of assets on incorporation of registered friendly society.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-217A", "extent": null, "status": null, "parent": "part/VI/chapter/IV/crossheading/friendly-societies" }, { "path": "section/217B", "kind": "section", "number": "217B", "heading": "Rights of members in registered society equated with rights in incorporated society.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-217B", "extent": null, "status": null, "parent": "part/VI/chapter/IV/crossheading/friendly-societies" }, { "path": "section/217C", "kind": "section", "number": "217C", "heading": "Subsequent disposal of assets by incorporated society etc.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-217C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/IV/crossheading/friendly-societies" }, { "path": "chapter/iv/crossheading/industrial-and-provident-societies-and-cooperatives", "kind": "crossheading", "number": null, "heading": "Registered societies and co-operatives", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/IV" }, { "path": "section/217D", "kind": "section", "number": "217D", "heading": "Disposal of assets on union, amalgamation or transfer of engagements", "url": 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"section/219", "kind": "section", "number": "219", "heading": "Disposals by housing related bodies.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-219", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/IV/crossheading/the-housing-corporation-housing-for-wales-and-housing-associations" }, { "path": "section/220", "kind": "section", "number": "220", "heading": "Disposals by Northern Ireland housing associations.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-220", "extent": null, "status": null, "parent": "part/VI/chapter/IV/crossheading/the-housing-corporation-housing-for-wales-and-housing-associations" }, { "path": "part/VI/chapter/IV/crossheading/other-bodies", "kind": "crossheading", "number": null, "heading": "Other bodies", "url": null, "extent": null, "status": null, "parent": "part/VI/chapter/IV" }, { "path": "section/221", "kind": "section", "number": "221", "heading": "Harbour 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"section/224", "kind": "section", "number": "224", "heading": "Relief under sections 223 and 223B: further provisions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-224", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/private-residences" }, { "path": "section/225", "kind": "section", "number": "225", "heading": "Private residence occupied under terms of settlement.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-225", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/private-residences" }, { "path": "section/225A", "kind": "section", "number": "225A", "heading": "Private residence held by personal representatives", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-225A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/private-residences" }, { "path": "section/225B", "kind": "section", "number": "225B", "heading": "Disposals in connection with divorce, etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-225B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/private-residences" }, { "path": "section/225BA", "kind": "section", "number": "225BA", "heading": "Deferred payments on disposals in connection with divorce etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-225BA", "extent": null, "status": null, "parent": "part/VII/crossheading/private-residences" }, { "path": "section/225C", "kind": "section", "number": "225C", "heading": "Sale of private residence under certain agreements with employer, etc", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-225C", "extent": null, "status": null, "parent": "part/VII/crossheading/private-residences" }, { "path": "section/225D", "kind": "section", "number": "225D", "heading": "Private residence of adult placement carer", 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"https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-231", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/employee-share-ownership-trusts" }, { "path": "section/232", "kind": "section", "number": "232", "heading": "Chargeable event when replacement assets owned.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-232", "extent": null, "status": null, "parent": "part/VII/crossheading/employee-share-ownership-trusts" }, { "path": "section/233", "kind": "section", "number": "233", "heading": "Chargeable event when replacement property owned.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-233", "extent": null, "status": null, "parent": "part/VII/crossheading/employee-share-ownership-trusts" }, { "path": "section/234", "kind": "section", "number": "234", "heading": "Chargeable events when bonds owned.", "url": 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"section/236A", "kind": "section", "number": "236A", "heading": "Relief for transfers to share incentive plans", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-236A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/employee-share-ownership-plans" }, { "path": "part/VII/crossheading/employee-shareholders", "kind": "crossheading", "number": null, "heading": "Employee shareholders", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII" }, { "path": "section/236B", "kind": "section", "number": "236B", "heading": "Exemption for employee shareholder shares", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-236B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VII/crossheading/employee-shareholders" }, { "path": "section/236C", "kind": "section", "number": "236C", "heading": "Only first £50,000 of shares under associated agreements to be exempt", "url": 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"https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-236F", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VII/crossheading/employee-shareholders" }, { "path": "section/236G", "kind": "section", "number": "236G", "heading": "Relinquishment of employment rights is not disposal of an asset", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-236G", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/employee-shareholders" }, { "path": "part/VII/crossheading/employeeownership-trusts", "kind": "crossheading", "number": null, "heading": "Employee-ownership trusts", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII" }, { "path": "section/236H", "kind": "section", "number": "236H", "heading": "Disposals to employee-ownership trusts", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-236H", "extent": null, "status": null, "parent": 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"section", "number": "241", "heading": "UK furnished holiday lettings.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-241", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VII/crossheading/leases" }, { "path": "section/241A", "kind": "section", "number": "241A", "heading": "EEA furnished holiday lettings", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-241A", "extent": null, "status": "repealed", "parent": "part/VII/crossheading/leases" }, { "path": "part/VII/crossheading/part-disposals", "kind": "crossheading", "number": null, "heading": "Part disposals", "url": null, "extent": null, "status": null, "parent": "part/VII" }, { "path": "section/242", "kind": "section", "number": "242", "heading": "Small part disposals.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-242", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/part-disposals" }, { "path": "section/243", "kind": "section", "number": "243", "heading": "Part disposal to authority with compulsory powers.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-243", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/part-disposals" }, { "path": "section/244", "kind": "section", "number": "244", "heading": "Part disposal: consideration exceeding allowable expenditure.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-244", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/part-disposals" }, { "path": "part/VII/crossheading/compulsory-acquisition", "kind": "crossheading", "number": null, "heading": "Compulsory acquisition", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII" }, { "path": "section/245", "kind": "section", "number": "245", "heading": "Compensation paid on compulsory acquisition.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-245", "extent": null, "status": null, "parent": "part/VII/crossheading/compulsory-acquisition" }, { "path": "section/246", "kind": "section", "number": "246", "heading": "Time of disposal and acquisition.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-246", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/compulsory-acquisition" }, { "path": "section/247", "kind": "section", "number": "247", "heading": "Roll-over relief on compulsory acquisition.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-247", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/compulsory-acquisition" }, { "path": "section/247A", "kind": "section", "number": "247A", "heading": "Provisional application of section 247.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-247A", "extent": null, 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null, "parent": "part/VII/crossheading/joint-interests-in-land" }, { "path": "part/VII/crossheading/agricultural-land-and-woodlands", "kind": "crossheading", "number": null, "heading": "Woodlands", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII" }, { "path": "section/249", "kind": "section", "number": "249", "heading": "Grants for giving up agricultural land.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-249", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VII/crossheading/agricultural-land-and-woodlands" }, { "path": "section/250", "kind": "section", "number": "250", "heading": "Woodlands.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-250", "extent": null, "status": null, "parent": "part/VII/crossheading/agricultural-land-and-woodlands" }, { "path": "part/VII/crossheading/debts", "kind": "crossheading", "number": null, "heading": "Debts", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII" }, { "path": "section/251", "kind": "section", "number": "251", "heading": "General provisions.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-251", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/debts" }, { "path": "section/252", "kind": "section", "number": "252", "heading": "Foreign currency bank accounts.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-252", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/debts" }, { "path": "section/252A", "kind": "section", "number": "252A", "heading": "Foreign currency bank accounts and the remittance basis", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-252A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VII/crossheading/debts" }, { "path": "section/253", "kind": "section", "number": "253", "heading": "Relief for loans to 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"section/255D", "kind": "section", "number": "255D", "heading": "Application of section 255B(2) where SI relief has been reduced", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-255D", "extent": null, "status": null, "parent": "part/VII/crossheading/investments-in-social-enterprises" }, { "path": "section/255E", "kind": "section", "number": "255E", "heading": "Reorganisations involving shares to which SI relief is attributable", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-255E", "extent": null, "status": null, "parent": "part/VII/crossheading/investments-in-social-enterprises" }, { "path": "part/VII/crossheading/charities-and-gifts-of-nonbusiness-assets-etc", "kind": "crossheading", "number": null, "heading": "Charities and gifts of non-business assets etc.", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII" }, { "path": "section/256", "kind": "section", "number": "256", "heading": 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"status": null, "parent": "part/VII" }, { "path": "section/261B", "kind": "section", "number": "261B", "heading": "Treating trade loss etc as CGT loss", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-261B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/deduction-of-trading-losses-or-postcessation-expenditure-etc" }, { "path": "section/261C", "kind": "section", "number": "261C", "heading": "Meaning of “the maximum amount” for purposes of section 261B", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-261C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/deduction-of-trading-losses-or-postcessation-expenditure-etc" }, { "path": "section/261D", "kind": "section", "number": "261D", "heading": "Treating excess post-cessation trade or property relief as CGT loss", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-261D", "extent": null, 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"part/7A/chapter/2" }, { "path": "part/VIII", "kind": "part", "number": "VIII", "heading": "Supplemental", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "section/272", "kind": "section", "number": "272", "heading": "Valuation: general.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-272", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "section/273", "kind": "section", "number": "273", "heading": "Unquoted shares and securities.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-273", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "section/274", "kind": "section", "number": "274", "heading": "Value determined for inheritance tax.", "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-274", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "section/275", "kind": "section", 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"crossheading", "number": null, "heading": "Amount of value", "url": null, "extent": null, "status": null, "parent": "schedule/7ZB" }, { "path": "schedule/7ZB/paragraph/3", "kind": "paragraph", "number": "3", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZB/paragraph-3", "extent": null, "status": null, "parent": "schedule/7ZB/crossheading/amount-of-value" }, { "path": "schedule/7ZB/crossheading/receipt-of-replacement-value", "kind": "crossheading", "number": null, "heading": "Receipt of replacement value", "url": null, "extent": null, "status": null, "parent": "schedule/7ZB" }, { "path": "schedule/7ZB/paragraph/4", "kind": "paragraph", "number": "4", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZB/paragraph-4", "extent": null, "status": null, "parent": "schedule/7ZB/crossheading/receipt-of-replacement-value" }, { "path": "schedule/7ZB/paragraph/5", "kind": "paragraph", "number": "5", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZB/paragraph-5", "extent": null, "status": null, "parent": "schedule/7ZB/crossheading/receipt-of-replacement-value" }, { "path": "schedule/7ZB/crossheading/interpretation", "kind": "crossheading", "number": null, "heading": "Interpretation", "url": null, "extent": null, "status": null, "parent": "schedule/7ZB" }, { "path": "schedule/7ZB/paragraph/6", "kind": "paragraph", "number": "6", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZB/paragraph-6", "extent": null, "status": null, "parent": "schedule/7ZB/crossheading/interpretation" }, { "path": "schedule/7A", "kind": "schedule", "number": "7A", "heading": "Restriction on set-off of pre-entry losses", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/7A/crossheading/application-and-construction-of-schedule", "kind": "crossheading", "number": null, "heading": "Application and construction of Schedule", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-1", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7A/crossheading/application-and-construction-of-schedule" }, { "path": "schedule/7A/crossheading/preentry-proportion-of-losses-on-preentry-assets", "kind": "crossheading", "number": null, "heading": "Pre-entry proportion of losses on pre-entry assets", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/2", "kind": "paragraph", "number": "2", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/7A/crossheading/preentry-proportion-of-losses-on-preentry-assets" }, { "path": "schedule/7A/crossheading/disposals-of-pooled-assets", "kind": "crossheading", "number": null, "heading": "Disposals of pooled assets", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/3", "kind": "paragraph", "number": "3", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-3", "extent": null, "status": "repealed", "parent": "schedule/7A/crossheading/disposals-of-pooled-assets" }, { "path": "schedule/7A/crossheading/rule-to-prevent-preentry-losses-on-pooled-assets-being-treated-as-postentry-losses", "kind": "crossheading", "number": null, "heading": "Rule to prevent pre-entry losses on pooled assets being treated as post-entry losses", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/4", "kind": "paragraph", "number": "4", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/7A/crossheading/rule-to-prevent-preentry-losses-on-pooled-assets-being-treated-as-postentry-losses" }, { "path": "schedule/7A/crossheading/alternative-calculation-by-reference-to-market-value", "kind": "crossheading", "number": null, "heading": "Alternative calculation by reference to market value", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/5", "kind": "paragraph", "number": "5", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-5", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/7A/crossheading/alternative-calculation-by-reference-to-market-value" }, { "path": "schedule/7A/crossheading/restrictions-on-the-deduction-of-preentry-losses", "kind": "crossheading", "number": null, "heading": "Restrictions on the deduction of pre-entry losses", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/6", "kind": "paragraph", "number": "6", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-6", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7A/crossheading/restrictions-on-the-deduction-of-preentry-losses" }, { "path": "schedule/7A/crossheading/gains-from-which-preentry-losses-are-to-be-deductible", "kind": "crossheading", "number": null, "heading": "Gains from which pre-entry losses are to be deductible", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/7", "kind": "paragraph", "number": "7", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-7", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7A/crossheading/gains-from-which-preentry-losses-are-to-be-deductible" }, { "path": "schedule/7A/crossheading/change-of-a-companys-nature", "kind": "crossheading", "number": null, "heading": "Change of a company’s nature", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/8", "kind": "paragraph", "number": "8", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-8", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7A/crossheading/change-of-a-companys-nature" }, { "path": "schedule/7A/crossheading/identification-of-the-relevant-group-and-application-of-schedule-to-every-connected-group", "kind": "crossheading", "number": null, "heading": "Identification of “the relevant group\" and application of Schedule to every connected group", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/9", "kind": "paragraph", "number": "9", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-9", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/7A/crossheading/identification-of-the-relevant-group-and-application-of-schedule-to-every-connected-group" }, { "path": "schedule/7A/crossheading/appropriations-to-stock-in-trade", "kind": "crossheading", "number": null, "heading": "Appropriations to stock in trade", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/10", "kind": "paragraph", "number": "10", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-10", "extent": null, "status": null, "parent": "schedule/7A/crossheading/appropriations-to-stock-in-trade" }, { "path": "schedule/7a/paragraph/10A", "kind": "paragraph", "number": "10A", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7a/paragraph-10A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7A/crossheading/appropriations-to-stock-in-trade" }, { "path": "schedule/7A/crossheading/continuity-provisions", "kind": "crossheading", "number": null, "heading": "Continuity provisions", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/11", "kind": "paragraph", "number": "11", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-11", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7A/crossheading/continuity-provisions" }, { "path": "schedule/7A/crossheading/companies-changing-groups-on-certain-transfers-of-shares-etc", "kind": "crossheading", "number": null, "heading": "Companies changing groups on certain transfers of shares etc.", "url": null, "extent": null, "status": null, "parent": "schedule/7A" }, { "path": "schedule/7A/paragraph/12", "kind": "paragraph", "number": "12", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7A/paragraph-12", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7A/crossheading/companies-changing-groups-on-certain-transfers-of-shares-etc" }, { "path": "schedule/7AA", "kind": "schedule", "number": "7AA", "heading": "Restrictions on setting losses against pre-entry gains", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "schedule/7AA/crossheading/introductory", "kind": "crossheading", "number": null, "heading": "Introductory", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AA" }, { "path": "schedule/7AA/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AA/paragraph-1", "extent": null, "status": "repealed", "parent": "schedule/7AA/crossheading/introductory" }, { "path": "schedule/7AA/crossheading/restriction-on-setting-off-losses", "kind": "crossheading", "number": null, "heading": "Restriction on setting off losses", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AA" }, { "path": "schedule/7AA/paragraph/2", "kind": "paragraph", "number": "2", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AA/paragraph-2", "extent": null, "status": "repealed", "parent": "schedule/7AA/crossheading/restriction-on-setting-off-losses" }, { "path": "schedule/7AA/crossheading/adjustment-of-preentry-gains", "kind": "crossheading", "number": null, "heading": "Adjustment of pre-entry gains", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AA" }, { "path": "schedule/7AA/paragraph/3", "kind": "paragraph", "number": "3", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AA/paragraph-3", "extent": null, "status": "repealed", "parent": "schedule/7AA/crossheading/adjustment-of-preentry-gains" }, { "path": "schedule/7AA/crossheading/meaning-of-qualifying-losses", "kind": "crossheading", "number": null, "heading": "Meaning of “qualifying losses\"", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AA" }, { "path": "schedule/7AA/paragraph/4", "kind": "paragraph", "number": "4", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AA/paragraph-4", "extent": null, "status": "repealed", "parent": "schedule/7AA/crossheading/meaning-of-qualifying-losses" }, { "path": "schedule/7AA/crossheading/special-rule-for-disposal-of-pooled-assets", "kind": "crossheading", "number": null, "heading": "Special rule for disposal of pooled assets", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AA" }, { "path": "schedule/7AA/paragraph/5", "kind": "paragraph", "number": "5", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AA/paragraph-5", "extent": null, "status": "repealed", "parent": "schedule/7AA/crossheading/special-rule-for-disposal-of-pooled-assets" }, { "path": "schedule/7AA/crossheading/special-rule-for-losses-on-disposal-of-certain-assets-acquired-at-different-times", "kind": "crossheading", "number": null, "heading": "Special rule for losses on disposal of certain assets acquired at different times", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AA" }, { "path": "schedule/7AA/paragraph/6", "kind": "paragraph", "number": "6", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AA/paragraph-6", "extent": null, "status": "repealed", "parent": "schedule/7AA/crossheading/special-rule-for-losses-on-disposal-of-certain-assets-acquired-at-different-times" }, { "path": "schedule/7AA/crossheading/special-rule-for-gains-and-losses-on-deemed-annual-disposal", "kind": "crossheading", "number": null, "heading": "Special rule for gains and losses on deemed annual disposal", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AA" }, { "path": "schedule/7AA/paragraph/7", "kind": "paragraph", "number": "7", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AA/paragraph-7", "extent": null, "status": "repealed", "parent": "schedule/7AA/crossheading/special-rule-for-gains-and-losses-on-deemed-annual-disposal" }, { "path": "schedule/7AB", "kind": "schedule", "number": "7AB", "heading": "Roll-over of degrouping charge: modification of enactments", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "schedule/7AB/crossheading/introductory", "kind": "crossheading", "number": null, "heading": "Introductory", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AB" }, { "path": "schedule/7AB/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AB/paragraph-1", "extent": null, "status": "repealed", "parent": "schedule/7AB/crossheading/introductory" }, { "path": "schedule/7AB/crossheading/section-152", "kind": "crossheading", "number": null, "heading": "Section 152", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AB" }, { "path": "schedule/7AB/paragraph/2", "kind": "paragraph", "number": "2", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AB/paragraph-2", "extent": null, "status": "repealed", "parent": "schedule/7AB/crossheading/section-152" }, { "path": "schedule/7AB/crossheading/section-153", "kind": "crossheading", "number": null, "heading": "Section 153", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AB" }, { "path": "schedule/7AB/paragraph/3", "kind": "paragraph", "number": "3", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AB/paragraph-3", "extent": null, "status": "repealed", "parent": "schedule/7AB/crossheading/section-153" }, { "path": "schedule/7AB/crossheading/section-153a", "kind": "crossheading", "number": null, "heading": "Section 153A", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AB" }, { "path": "schedule/7AB/paragraph/4", "kind": "paragraph", "number": "4", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AB/paragraph-4", "extent": null, "status": "repealed", "parent": "schedule/7AB/crossheading/section-153a" }, { "path": "schedule/7AB/crossheading/section-155", "kind": "crossheading", "number": null, "heading": "Section 155", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AB" }, { "path": "schedule/7AB/paragraph/5", "kind": "paragraph", "number": "5", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AB/paragraph-5", "extent": null, "status": "repealed", "parent": "schedule/7AB/crossheading/section-155" }, { "path": "schedule/7AB/crossheading/section-159", "kind": "crossheading", "number": null, "heading": "Section 159", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AB" }, { "path": "schedule/7AB/paragraph/6", "kind": "paragraph", "number": "6", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AB/paragraph-6", "extent": null, "status": "repealed", "parent": "schedule/7AB/crossheading/section-159" }, { "path": "schedule/7AB/crossheading/section-175", "kind": "crossheading", "number": null, "heading": "Section 175", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AB" }, { "path": "schedule/7AB/paragraph/7", "kind": "paragraph", "number": "7", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AB/paragraph-7", "extent": null, "status": "repealed", "parent": "schedule/7AB/crossheading/section-175" }, { "path": "schedule/7AB/crossheading/section-185", "kind": "crossheading", "number": null, "heading": "Section 185", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AB" }, { "path": "schedule/7AB/paragraph/8", "kind": "paragraph", "number": "8", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AB/paragraph-8", "extent": null, "status": "repealed", "parent": "schedule/7AB/crossheading/section-185" }, { "path": "schedule/7AB/crossheading/section-198", "kind": "crossheading", "number": null, "heading": "Section 198", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AB" }, { "path": "schedule/7AB/paragraph/9", "kind": "paragraph", "number": "9", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AB/paragraph-9", "extent": null, "status": "repealed", "parent": "schedule/7AB/crossheading/section-198" }, { "path": "schedule/7AB/crossheading/schedule-22-to-the-finance-act-2000", "kind": "crossheading", "number": null, "heading": "Schedule 22 to the Finance Act 2000", "url": null, "extent": null, "status": "repealed", "parent": "schedule/7AB" }, { "path": "schedule/7AB/paragraph/10", "kind": "paragraph", "number": "10", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AB/paragraph-10", "extent": null, "status": "repealed", "parent": "schedule/7AB/crossheading/schedule-22-to-the-finance-act-2000" }, { "path": "schedule/7AC", "kind": "schedule", "number": "7AC", "heading": "Exemptions for disposals by companies with substantial shareholding", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/7AC/part/1", "kind": "part", "number": "1", "heading": "The exemptions", "url": null, "extent": null, "status": null, "parent": "schedule/7AC" }, { "path": "schedule/7AC/part/1/crossheading/the-main-exemption", "kind": "crossheading", "number": null, "heading": "The main exemption", "url": null, "extent": null, "status": null, "parent": "schedule/7AC/part/1" }, { "path": "schedule/7AC/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AC/paragraph-1", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/7AC/part/1/crossheading/the-main-exemption" }, { "path": "schedule/7AC/part/1/crossheading/subsidiary-exemption-disposal-of-asset-related-to-shares-where-main-exemption-conditions-met", "kind": "crossheading", "number": null, "heading": "Subsidiary exemption: disposal of asset related to shares where main exemption conditions met", "url": null, "extent": null, "status": null, "parent": 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Source: legislation.gov.uk, The National Archives." }