{
  "legislation": {
    "id": "ukpga/1992/12",
    "title": "Taxation of Chargeable Gains Act 1992",
    "short_title": "Taxation of Chargeable Gains Act 1992",
    "citation": "1992 c. 12",
    "type": "ukpga",
    "date": "1992-03-06",
    "revised": true,
    "unapplied_effects": 23,
    "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
    "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992.json"
  },
  "direction": "made_to",
  "with": "uksi/2025/200",
  "count": 28,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 103D(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(3)(a)(ii)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 211B(1)(a)(ia)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(6)(b)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5AAA para. 33(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 53(6)(b)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5AAA para. 5(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 53(3)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words in Sch. 7AC para. 3B(4)(b) renumbered as Sch. 7AC para. 3B(4)(b)(i)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7AC para. 3B(4)(b)(i)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 54(2)(a)(i)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 99A(6)(aa)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(2)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 211B(1)(a)(i)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(6)(a)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7AC para. 3B(6A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 54(2)(b)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 103D(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(3)(b)(i)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7AC para. 3B(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 54(2)(c)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 288(8) Table",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(8)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1A Pt. 2",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 11(4)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5AAA para. 33(1)(aa)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 53(6)(a)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5AAA para. 12(3)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 53(4)(a)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 103E(1)(aa)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(5)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5AAA para. 21(5)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 53(5)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7AC para. 30A(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 54(3)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 103DC",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(4)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 212(1)(bb)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(7)(a)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 212(1A)(1B)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(7)(b)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5AAA para. 12(8)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 53(4)(c)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5AAA para. 5 cross-heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 53(2)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1A para. 9",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 11(5)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 103D(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(3)(b)(ii)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5AAA para. 12(4)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 53(4)(b)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 103D(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 52(3)(a)(i)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7AC para. 3B(4)(b)(ii)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 54(2)(a)(ii)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5AAA para. 13(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2025/200",
        "title": "The Co-ownership Contractual Schemes (Tax) Regulations 2025",
        "provisions": "reg. 12(2)",
        "url": "https://openlegislation.uk/co-ownership-contractual-schemes-tax-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-19"
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}