OpenLegislation

Changes to Taxation of Chargeable Gains Act 1992

1992 c. 12

Made by Finance Act 2008

222 changes. All changes to Taxation of Chargeable Gains Act 1992

Provision Change Made by In force Text
s. 59(4) inserted s. 58(2) 6 Apr 2005 Written in
s. 53(4) word omitted Sch. 2 para. 79(b) 21 Jul 2008 Written in
Sch. 2 para. 4(8) words substituted Sch. 2 para. 64(3)(b) 21 Jul 2008 Written in
s. 62(2A) words substituted Sch. 2 para. 29(2) 21 Jul 2008 Written in
Sch. 2 para. 4(6) omitted Sch. 2 para. 64(3)(a) 21 Jul 2008 Written in
Sch. 4A para. 7(5)(c) words substituted Sch. 2 para. 7(2)(b) 21 Jul 2008 Written in
s. 210A(10A) inserted Sch. 17 para. 13 21 Jul 2008 Written in
s. 13(10A) omitted Sch. 2 para. 28 21 Jul 2008 Written in
Sch. 4C para. 7A omitted Sch. 7 para. 136 21 Jul 2008 Written in
Sch. 4C para. 1(2)-(3A) substituted for Sch. 4C para. 1(2)(3) Sch. 7 para. 132 21 Jul 2008 Written in
s. 104(2)(2A) substituted Sch. 2 para. 85(2) 21 Jul 2008 Written in
Sch. 4 para. 2(5) words omitted Sch. 2 para. 74(3)(a) 21 Jul 2008 Written in
s. 35(6)(a) omitted Sch. 2 para. 58(7)(a) 21 Jul 2008 Written in
s. 9(3) words substituted s. 24(6) 21 Jul 2008 Written in
s. 73(1) words substituted Sch. 2 para. 61 21 Jul 2008 Written in
Sch. 4C para. 13(1)(1A) substituted for Sch. 4C para. 13(1) Sch. 7 para. 145(2) 21 Jul 2008 Written in
s. 279A(7)(b) words substituted Sch. 2 para. 41 21 Jul 2008 Written in
s. 35(10) words inserted Sch. 2 para. 58(10) 21 Jul 2008 Written in
Sch. 4 para. 9(1)(c) omitted Sch. 2 para. 74(5)(b) 21 Jul 2008 Written in
Sch. 4C para. 8B cross-heading omitted Sch. 7 para. 140 21 Jul 2008 Written in
s. 9(2) omitted Sch. 7 para. 58 21 Jul 2008 Written in
s. 3A(2)(a) omitted Sch. 2 para. 27(a) 21 Jul 2008 Written in
Sch. 4C para. 12A(3) word substituted Sch. 7 para. 144 21 Jul 2008 Written in
s. 88(2) substituted Sch. 7 para. 109(2) 21 Jul 2008 Written in
s. 279C(6)(c) words substituted Sch. 2 para. 43(3) 21 Jul 2008 Written in
s. 2(7)(a) words omitted Sch. 2 para. 2 21 Jul 2008 Written in
Sch. 4C para. 8A applied Sch. 7 para. 126(4) 21 Jul 2008 Written in
s. 92-95 omitted Sch. 7 para. 113 21 Jul 2008 Written in
Sch. 4C para. 7A cross-heading omitted Sch. 7 para. 136 21 Jul 2008 Written in
Sch. 4B para. 3(2) omitted Sch. 2 para. 8(3)(b) 21 Jul 2008 Written in
s. 145(1) words omitted Sch. 2 para. 81(2) 21 Jul 2008 Written in
Sch. 4B para. 1(1) word omitted Sch. 2 para. 8(2) 21 Jul 2008 Written in
s. 110 heading words substituted Sch. 2 para. 91 21 Jul 2008 Written in
Sch. 2 para. 17(3)(a) omitted Sch. 2 para. 64(4)(a) 21 Jul 2008 Written in
s. 279(2)(a) words omitted Sch. 2 para. 40 21 Jul 2008 Written in
s. 106A(10) substituted Sch. 2 para. 87(6) 21 Jul 2008 Written in
s. 35(2) words substituted Sch. 2 para. 58(2)(b) 21 Jul 2008 Written in
Sch. 2 para. 1(3) omitted Sch. 2 para. 64(2) 21 Jul 2008 Written in
s. 87A applied (with modifications) by 1988 c. 1 s. 762(3)(4) (as substituted) Sch. 7 para. 93(3) 21 Jul 2008 Written in
Sch. 7A para. 12(b) words substituted Sch. 2 para. 68 21 Jul 2008 Written in
Sch. 4 para. A1 and cross-heading inserted Sch. 2 para. 74(2) 21 Jul 2008 Written in
s. 2(4)(5) substituted for s. 2(4)-(6) Sch. 2 para. 24(2) 21 Jul 2008 Written in
s. 35(6)(aa) words omitted Sch. 2 para. 58(7)(b) 21 Jul 2008 Written in
Sch. 4C para. 10(1) words substituted Sch. 7 para. 142(a) 21 Jul 2008 Written in
s. 108 heading words inserted Sch. 2 para. 89 21 Jul 2008 Written in
s. 150D omitted Sch. 2 para. 32 21 Jul 2008 Written in
s. 214C and cross-heading omitted Sch. 2 para. 35 21 Jul 2008 Written in
Sch. 10 para. 14(40) omitted s. 66(4)(d) 21 Jul 2008 Written in
Sch. 3 para. 1(1) words substituted Sch. 2 para. 65(2)(a)(i) 21 Jul 2008 Written in
s. 25A(4A)(4B) inserted Sch. 20 para. 5(3) 21 Jul 2008 Written in
Sch. 3 para. 1(2) words substituted Sch. 2 para. 65(2)(b) 21 Jul 2008 Written in
Sch. A1 omitted Sch. 2 para. 45 21 Jul 2008 Written in
s. 3A(5A) inserted Sch. 7 para. 57 21 Jul 2008 Written in
s. 104(3) word omitted Sch. 2 para. 85(3) 21 Jul 2008 Written in
s. 14A inserted Sch. 7 para. 104 21 Jul 2008 Written in
s. 53(1A) omitted Sch. 2 para. 79(a) 21 Jul 2008 Written in
s. 86(1)(e) words substituted Sch. 2 para. 30 21 Jul 2008 Written in
s. 279C(3)-(4A) substituted for s. 279C(3)(4) Sch. 2 para. 43(2) 21 Jul 2008 Written in
s. 288(1ZA) inserted Sch. 2 para. 101(3) 21 Jul 2008 Written in
s. 149AA(7) inserted s. 49(1) 21 Jul 2008 Written in
Sch. 2 para. 4(11)(c) words omitted Sch. 2 para. 64(3)(e)(iii) 21 Jul 2008 Written in
s. 96-98 applied (with modifications) by 1988 c. 1 s. 762(3) (as substituted) Sch. 7 para. 93(3) 21 Jul 2008 Written in
Sch. 3 para. 1(1) words substituted Sch. 2 para. 65(2)(a)(ii) 21 Jul 2008 Written in
s. 113 heading words inserted Sch. 2 para. 94(3) 21 Jul 2008 Written in
s. 35(4) words substituted Sch. 2 para. 58(5) 21 Jul 2008 Written in
s. 263D(7) substituted Sch. 23 para. 11(3) 21 Jul 2008 Written in
Sch. 4 para. 4(2) words omitted Sch. 2 para. 74(4) 21 Jul 2008 Written in
s. 279B(1)(b) substituted Sch. 2 para. 42 21 Jul 2008 Written in
s. 52A inserted Sch. 2 para. 78 21 Jul 2008 Written in
s. 6 omitted Sch. 2 para. 3 21 Jul 2008 Written in
s. 62(2B) omitted Sch. 2 para. 29(3) 21 Jul 2008 Written in
Sch. 5B para. 1(1)(b) words inserted Sch. 3 para. 4 21 Jul 2008 Written in
s. 89(1) words substituted Sch. 7 para. 110(2) 21 Jul 2008 Written in
s. 4 substituted s. 8(1) 21 Jul 2008 Written in
s. 165A inserted Sch. 2 para. 34 21 Jul 2008 Written in
s. 119B inserted Sch. 7 para. 64 21 Jul 2008 Written in
s. 35(5) words substituted Sch. 2 para. 58(6) 21 Jul 2008 Written in
s. 110A omitted Sch. 2 para. 92 21 Jul 2008 Written in
s. 105(3) inserted Sch. 2 para. 86 21 Jul 2008 Written in
Pt. 5 Ch. 3 inserted Sch. 3 para. 2 21 Jul 2008 Written in
s. 165(8)(aa) substituted Sch. 2 para. 33 21 Jul 2008 Written in
s. 228(8) words substituted Sch. 2 para. 36 21 Jul 2008 Written in
Sch. 2 para. 4(11)(b) words omitted Sch. 2 para. 64(3)(e)(ii) 21 Jul 2008 Written in
s. 279C(8) omitted Sch. 2 para. 43(4) 21 Jul 2008 Written in
s. 55(5) words substituted Sch. 2 para. 60 21 Jul 2008 Written in
Sch. 2 para. 4(11)(a) omitted Sch. 2 para. 64(3)(e)(i) 21 Jul 2008 Written in
Sch. 4C para. 11 omitted Sch. 2 para. 48 21 Jul 2008 Written in
Sch. 2 para. 4(9) word substituted Sch. 2 para. 64(3)(c)(i) 21 Jul 2008 Written in
s. 12 substituted Sch. 7 para. 60 21 Jul 2008 Written in
s. 87-89 modified Sch. 7 para. 125(2) 21 Jul 2008 Written in
Sch. 4C para. 1A and cross-heading inserted Sch. 7 para. 133 21 Jul 2008 Written in
s. 145(1A) omitted Sch. 2 para. 81(3) 21 Jul 2008 Written in
s. 106A heading words omitted Sch. 2 para. 87(7) 21 Jul 2008 Written in
s. 104(5) word omitted Sch. 2 para. 85(5) 21 Jul 2008 Written in
Sch. 4A para. 7(4) words substituted Sch. 2 para. 7(2)(a) 21 Jul 2008 Written in
s. 85A(3) substituted Sch. 7 para. 129(3) 21 Jul 2008 Written in
s. 12 applied by 2007 c. 3 s. 809F(4) (as inserted) Sch. 7 para. 1 21 Jul 2008 Written in
Sch. 5 para. 1(1) words substituted Sch. 2 para. 10 21 Jul 2008 Written in
s. 210A(10)(a) words omitted Sch. 17 para. 18(5)(b) 21 Jul 2008 Written in
Sch. 4B para. 3(4)(5) substituted for Sch. 4B para. 3(4) Sch. 7 para. 130 21 Jul 2008 Written in
s. 150A(3)(b) words substituted Sch. 1 para. 48 21 Jul 2008 Written in
s. 86A(2) words substituted Sch. 2 para. 31(2)(b) 21 Jul 2008 Written in
Sch. 4C para. 12(1)(2) substituted for Sch. 4C para. 12(1)-(3) Sch. 7 para. 143(2) 21 Jul 2008 Written in
Sch. 2 para. 4(10)(a) words substituted Sch. 2 para. 64(3)(d) 21 Jul 2008 Written in
s. 3(1A) inserted Sch. 7 para. 56(2) 21 Jul 2008 Written in
s. 88(6) omitted Sch. 2 para. 6 21 Jul 2008 Written in
Sch. 4B para. 3 heading word omitted Sch. 2 para. 8(3) 21 Jul 2008 Written in
Sch. 4 para. 9(1)(b) words omitted Sch. 2 para. 74(5)(a) 21 Jul 2008 Written in
s. 3(5C)(aa) inserted Sch. 7 para. 56(3)(a) 21 Jul 2008 Written in
s. 2A omitted Sch. 2 para. 25 21 Jul 2008 Written in
Sch. 5BA omitted Sch. 2 para. 49 21 Jul 2008 Written in
s. 113(A1) inserted Sch. 2 para. 94(2) 21 Jul 2008 Written in
s. 87 applied (with modifications) by 1988 c. 1 s. 762(3) (as substituted) Sch. 7 para. 93(3) 21 Jul 2008 Written in
Sch. 4C para. 8B omitted Sch. 7 para. 140 21 Jul 2008 Written in
Sch. 4C applied (with modifications) by 1988 c. 1 s. 762(3) (as substituted) Sch. 7 para. 93(3) 21 Jul 2008 Written in
s. 263D(6)(b) words substituted Sch. 23 para. 11(2) 21 Jul 2008 Written in
Sch. 2 para. 4(9) words substituted Sch. 2 para. 64(3)(c)(iii) 21 Jul 2008 Written in
s. 25A(4C)(4D) inserted Sch. 20 para. 5(4) 21 Jul 2008 Written in
Sch. 4C para. 8C omitted Sch. 7 para. 140 21 Jul 2008 Written in
Sch. 4C para. 5(2)(a) words inserted Sch. 7 para. 135 21 Jul 2008 Written in
s. 106A(8) omitted Sch. 2 para. 87(5) 21 Jul 2008 Written in
s. 77-79 omitted Sch. 2 para. 5 21 Jul 2008 Written in
Sch. 4C para. 4(2) words inserted Sch. 7 para. 134 21 Jul 2008 Written in
s. 86A(7) words substituted Sch. 2 para. 31(5) 21 Jul 2008 Written in
s. 279C(10) omitted Sch. 2 para. 43(5) 21 Jul 2008 Written in
s. 86A(2) words substituted Sch. 2 para. 31(2)(a) 21 Jul 2008 Written in
s. 90 90A substituted for s. 90 Sch. 7 para. 111 21 Jul 2008 Written in
s. 88(7) omitted Sch. 7 para. 109(3) 21 Jul 2008 Written in
Sch. 10 para. 14(48)(b)-(d) omitted Sch. 7 para. 95 21 Jul 2008 Written in
Sch. 4C para. 10(2) omitted Sch. 7 para. 142(b) 21 Jul 2008 Written in
s. 2(7) words omitted Sch. 2 para. 24(3)(c) 21 Jul 2008 Written in
s. 288(1) words substituted Sch. 2 para. 101(2) 21 Jul 2008 Written in
Sch. 4C para. 9 and cross-heading substituted Sch. 7 para. 141 21 Jul 2008 Written in
s. 288(3A) inserted Sch. 2 para. 63 21 Jul 2008 Written in
Sch. 4 para. 9(1) words omitted Sch. 2 para. 74(5)(c) 21 Jul 2008 Written in
s. 104(3A) inserted Sch. 2 para. 85(4) 21 Jul 2008 Written in
Sch. 10 para. 14(41) omitted s. 66(4)(d) 21 Jul 2008 Written in
Sch. 4C para. 8 substituted Sch. 7 para. 138 21 Jul 2008 Written in
s. 13(2) word substituted Sch. 7 para. 103 21 Jul 2008 Written in
s. 25A(4)(a) words inserted Sch. 20 para. 5(2) 21 Jul 2008 Written in
s. 86A(7A) omitted Sch. 2 para. 31(6) 21 Jul 2008 Written in
s. 109(1) words substituted Sch. 2 para. 90(2) 21 Jul 2008 Written in
s. 87-87C substituted for s. 87 Sch. 7 para. 108 21 Jul 2008 Written in
s. 253(14)(b) words substituted Sch. 2 para. 38 21 Jul 2008 Written in
Sch. 7D para. 15 omitted Sch. 2 para. 50 21 Jul 2008 Written in
s. 261C(2)(a) omitted Sch. 2 para. 39 21 Jul 2008 Written in
Sch. 4ZA para. 7 words substituted Sch. 2 para. 67 21 Jul 2008 Written in
Sch. 4C para. 7B substituted Sch. 7 para. 137 21 Jul 2008 Written in
s. 85A(2A) inserted Sch. 7 para. 129(2) 21 Jul 2008 Written in
s. 13(7A)(b)-(d) omitted Sch. 2 para. 4 21 Jul 2008 Written in
Sch. 2 para. 4(9) words omitted Sch. 2 para. 64(3)(c)(ii) 21 Jul 2008 Written in
s. 114(A1) inserted Sch. 2 para. 95(2) 21 Jul 2008 Written in
s. 106A(7) omitted Sch. 2 para. 87(4) 21 Jul 2008 Written in
s. 106A(5ZA) inserted Sch. 2 para. 87(2) 21 Jul 2008 Written in
Sch. 4C para. 6(1) words substituted Sch. 2 para. 47(2) 21 Jul 2008 Written in
s. 114 heading words inserted Sch. 2 para. 95(3) 21 Jul 2008 Written in
s. 91(5)(a) words substituted Sch. 7 para. 112(3) 21 Jul 2008 Written in
Sch. 3 para. 2(3) words omitted Sch. 2 para. 65(3) 21 Jul 2008 Written in
s. 241(3A) words inserted Sch. 3 para. 3 21 Jul 2008 Written in
Sch. 10 para. 14(47)(c) omitted Sch. 7 para. 95 21 Jul 2008 Written in
s. 35A inserted Sch. 2 para. 59 21 Jul 2008 Written in
s. 35(7) words substituted Sch. 2 para. 58(8) 21 Jul 2008 Written in
s. 2(7)(b)(ii) and word omitted Sch. 2 para. 24(3)(a) 21 Jul 2008 Written in
s. 107 heading words inserted Sch. 2 para. 88 21 Jul 2008 Written in
s. 119A(5A) inserted Sch. 7 para. 63 21 Jul 2008 Written in
s. 112 heading words inserted Sch. 2 para. 93 21 Jul 2008 Written in
s. 54(1A) omitted Sch. 2 para. 80(3) 21 Jul 2008 Written in
Sch. 4C para. 6(1A) omitted Sch. 2 para. 47(3) 21 Jul 2008 Written in
s. 87C-90 applied (with modifications) by 1988 c. 1 s. 762(3) (as substituted) Sch. 7 para. 93(3) 21 Jul 2008 Written in
s. 35(3)(d) words substituted Sch. 2 para. 58(4) 21 Jul 2008 Written in
s. 35(9) words inserted Sch. 2 para. 58(9) 21 Jul 2008 Written in
Sch. 4 para. 7 words substituted Sch. 2 para. 66 21 Jul 2008 Written in
s. 2(7)(c) words omitted Sch. 2 para. 24(3)(b) 21 Jul 2008 Written in
Sch. 4C para. 13(5)(a) words substituted Sch. 7 para. 145(3) 21 Jul 2008 Written in
s. 89(1A)-(4) substituted for s. 89(2)(3) Sch. 7 para. 110(3) 21 Jul 2008 Written in
s. 3A(2)(b) words substituted Sch. 2 para. 27(b) 21 Jul 2008 Written in
s. 91(8) omitted Sch. 7 para. 112(4) 21 Jul 2008 Written in
Sch. 4C para. 6(3) omitted Sch. 2 para. 9 21 Jul 2008 Written in
s. 109 heading words substituted Sch. 2 para. 90(3) 21 Jul 2008 Written in
s. 86A(2A) omitted Sch. 2 para. 31(3) 21 Jul 2008 Written in
Sch. 2 para. 17(3)(b) words omitted Sch. 2 para. 64(4)(b) 21 Jul 2008 Written in
s. 3(5C)(c) words substituted Sch. 2 para. 26(3)(b) 21 Jul 2008 Written in
Sch. 3 para. 2(1) words omitted Sch. 2 para. 65(3) 21 Jul 2008 Written in
Sch. 4C para. 8AA and cross-heading inserted Sch. 7 para. 139 21 Jul 2008 Written in
s. 9(5)(6) inserted s. 24(7) 21 Jul 2008 Written in
s. 35(2A) inserted Sch. 2 para. 58(3) 21 Jul 2008 Written in
Sch. 4B para. 3(1) word omitted Sch. 2 para. 8(3)(a) 21 Jul 2008 Written in
s. 2(8) omitted Sch. 2 para. 24(4) 21 Jul 2008 Written in
s. 35(2) word substituted Sch. 2 para. 58(2)(a) 21 Jul 2008 Written in
Sch. 4 para. 2(5) words omitted Sch. 2 para. 74(3)(b) 21 Jul 2008 Written in
s. 85(11) words substituted Sch. 7 para. 107 21 Jul 2008 Written in
s. 16(4) omitted Sch. 7 para. 61 21 Jul 2008 Written in
Sch. 2 para. 22 omitted Sch. 2 para. 64(5) 21 Jul 2008 Written in
Sch. 4C modified Sch. 7 para. 152-155 21 Jul 2008 Written in
Sch. 4A para. 12 words substituted Sch. 2 para. 7(3)(b) 21 Jul 2008 Written in
s. 3(5C)(b) words inserted Sch. 7 para. 56(3)(b) 21 Jul 2008 Written in
s. 36 words substituted Sch. 2 para. 73 21 Jul 2008 Written in
s. 35(6)(b) words omitted Sch. 2 para. 58(7)(c) 21 Jul 2008 Written in
Sch. 4A para. 12 words substituted Sch. 2 para. 7(3)(a) 21 Jul 2008 Written in
s. 91(1)(1A) substituted for s. 91(1) Sch. 7 para. 112(2) 21 Jul 2008 Written in
s. 54(1) words substituted Sch. 2 para. 80(2) 21 Jul 2008 Written in
s. 241(3A) words omitted Sch. 2 para. 37 21 Jul 2008 Written in
s. 3(5C)(c) words substituted Sch. 2 para. 26(3)(a) 21 Jul 2008 Written in
Sch. 2 para. 17(3)(c) words omitted Sch. 2 para. 64(4)(c) 21 Jul 2008 Written in
s. 284B(1) omitted Sch. 2 para. 44 21 Jul 2008 Written in
s. 3(5) word substituted Sch. 2 para. 26(2) 21 Jul 2008 Written in
Sch. 4C para. 10(3) omitted Sch. 7 para. 142(b) 21 Jul 2008 Written in
s. 106A(6) word inserted Sch. 2 para. 87(3) 21 Jul 2008 Written in
s. 175(2C) words substituted Sch. 2 para. 62 21 Jul 2008 Written in
s. 274 words substituted Sch. 4 para. 8 21 Jul 2008 Written in
s. 86A(2B) omitted Sch. 2 para. 31(4) 21 Jul 2008 Written in
s. 10A(9ZA) inserted Sch. 7 para. 59 21 Jul 2008 Written in
s. 16ZA-16ZD inserted Sch. 7 para. 62 21 Jul 2008 Written in
s. 279(5)(b) words substituted Sch. 39 para. 31(b) 1 Apr 2010 Written in
s. 253(4A)(b) words substituted Sch. 39 para. 30(b) 1 Apr 2010 Written in
s. 279(5)(a) words substituted Sch. 39 para. 31(a) 1 Apr 2010 Written in
s. 253(4A)(a) words substituted Sch. 39 para. 30(a) 1 Apr 2010 Written in
s. 203(2) words substituted Sch. 39 para. 29 1 Apr 2010 Written in
s. 26A inserted s. 39(7) 1 Feb 2011 Written in
Sch. 10 para. 14(47)-(49) omitted s. 41(7)(c) — Not yet written in
Sch. 10 para. 14(63) omitted s. 41(7)(c) — Not yet written in
Sch. 10 para. 14(43)-(45) omitted s. 41(7)(c) — Not yet written in

From legislation.gov.uk's record of changes, the official one: see it there.

Data