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Changes to Taxation of Chargeable Gains Act 1992

1992 c. 12

Made by Corporation Tax (Implementation of the Mergers Directive) 2007

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

Provision Change Made by In force Text
s. 116(8A)(8B) ceased to have effect Sch. 1 para. 10 29 Nov 2007 Written in
s. 24(1) words substituted Sch. 2 para. 3 29 Nov 2007 Written in
s. 140(6B)(6C) substituted for s. 140(6B) Sch. 2 para. 5 29 Nov 2007 Written in
s. 140D word substituted Sch. 1 para. 5(b) 29 Nov 2007 Written in
s. 140DA inserted Sch. 1 para. 6 29 Nov 2007 Written in
s. 154(2A)-(2C) substituted for s. 154(2A)(2B) Sch. 2 para. 6 29 Nov 2007 Written in
s. 122 excluded by 2002 c. 23 Sch. 29 para. 85A(6) (as substituted) Sch. 2 para. 11 29 Nov 2007 Written in
s. 179(1AA) inserted Sch. 1 para. 9 29 Nov 2007 Written in
s. 140A(5) omitted Sch. 1 para. 2(6) 29 Nov 2007 Written in
s. 140C(3) words substituted Sch. 1 para. 4(4) 29 Nov 2007 Written in
s. 138(2)-(5) applied by 1996 c. 8 Sch. 9 para. 12B(8) (as substituted) Sch. 2 para. 8 29 Nov 2007 Written in
s. 140C(9) omitted Sch. 1 para. 4(5) 29 Nov 2007 Written in
s. 140B words substituted Sch. 1 para. 3(b) 29 Nov 2007 Written in
s. 140A(1A)-(1D) inserted Sch. 1 para. 2(3) 29 Nov 2007 Written in
s. 140C(6) omitted Sch. 1 para. 4(5) 29 Nov 2007 Written in
s. 140(6AA) inserted Sch. 1 para. 7 29 Nov 2007 Written in
s. 140A(1) words substituted Sch. 1 para. 2(2)(b) 29 Nov 2007 Written in
s. 140A(1) words substituted Sch. 1 para. 2(2)(a) 29 Nov 2007 Written in
s. 140A(1) word substituted Sch. 1 para. 2(2)(c) 29 Nov 2007 Written in
s. 24 excluded by 2002 c. 23 Sch. 26 para. 30D(5) (as inserted) Sch. 1 para. 19 29 Nov 2007 Written in
s. 122 excluded by 2002 c. 23 Sch. 26 para. 30D(5) (as inserted) Sch. 1 para. 19 29 Nov 2007 Written in
s. 140B word substituted Sch. 1 para. 3(c) 29 Nov 2007 Written in
s. 140A heading substituted Sch. 1 para. 2(7) 29 Nov 2007 Written in
s. 140A(2)-(4) words substituted Sch. 1 para. 2(4)(b) 29 Nov 2007 Written in
s. 140A(1) word substituted Sch. 1 para. 2(2)(d) 29 Nov 2007 Written in
s. 140C(1) words substituted Sch. 1 para. 4(2)(b) 29 Nov 2007 Written in
s. 140A(2)-(4) words substituted Sch. 1 para. 2(4)(a) 29 Nov 2007 Written in
s. 122 excluded by 2002 c. 23 Sch. 26 para. 30B(5) (as substituted) Sch. 2 para. 10 29 Nov 2007 Written in
s. 140B words substituted Sch. 1 para. 3(a) 29 Nov 2007 Written in
s. 140A(7) omitted Sch. 1 para. 2(6) 29 Nov 2007 Written in
s. 140C(1A)-(1C) inserted Sch. 1 para. 4(3) 29 Nov 2007 Written in
s. 154(2D) inserted Sch. 1 para. 8 29 Nov 2007 Written in
s. 24 excluded by 2002 c. 23 Sch. 26 para. 85(1D) (as inserted) Sch. 1 para. 21(2) 29 Nov 2007 Written in
s. 122 excluded by 1996 c. 8 Sch. 9 para. 12D(5) (as inserted) Sch. 1 para. 16 29 Nov 2007 Written in
s. 140A(4) words substituted Sch. 1 para. 2(5) 29 Nov 2007 Written in
s. 140A(6) omitted Sch. 1 para. 2(6) 29 Nov 2007 Written in
s. 140E-140G and cross-heading substituted Sch. 2 para. 2 29 Nov 2007 Written in
s. 24 excluded by 2002 c. 23 Sch. 26 para. 30B(5) (as substituted) Sch. 2 para. 10 29 Nov 2007 Written in
s. 138(2)-(5) applied by 2002 c. 23 Sch. 26 para. 30F(3) (as inserted) Sch. 1 para. 19 29 Nov 2007 Written in
s. 179(1B)-(1D) substituted for s. 179(1B)(1C) Sch. 2 para. 7 29 Nov 2007 Written in
s. 140C heading substituted Sch. 1 para. 4(6) 29 Nov 2007 Written in
s. 140C(1) word substituted Sch. 1 para. 4(2)(c) 29 Nov 2007 Written in
s. 140H-140L and cross-heading inserted Sch. 3 para. 1 29 Nov 2007 Written in
s. 24 excluded by 1996 c. 8 Sch. 9 para. 12D(5) (as inserted) Sch. 1 para. 16 29 Nov 2007 Written in
s. 140C(1) word substituted Sch. 1 para. 4(2)(d) 29 Nov 2007 Written in
s. 140D words substituted Sch. 1 para. 5(a) 29 Nov 2007 Written in
s. 140C(8) words substituted Sch. 1 para. 4(4) 29 Nov 2007 Written in
s. 140C(1) words substituted Sch. 1 para. 4(2)(a) 29 Nov 2007 Written in
s. 140C(7) omitted Sch. 1 para. 4(5) 29 Nov 2007 Written in
s. 122(1A) inserted Sch. 2 para. 4 29 Nov 2007 Written in
s. 138(2)-(5) applied by 2002 c. 23 Sch. 26 para. 30B(8) (as substituted) Sch. 2 para. 10 29 Nov 2007 Written in
s. 138(2)-(5) applied by 1996 c. 8 Sch. 9 para. 12F(3) (as inserted) Sch. 1 para. 16 29 Nov 2007 Written in
s. 122 excluded by 1996 c. 8 Sch. 9 para. 12B(5) (as substituted) Sch. 2 para. 8 29 Nov 2007 Written in
Sch. 29 para. 87A and cross-heading substituted Sch. 2 para. 12 29 Nov 2007 Written in
s. 24 excluded by 1996 c. 8 Sch. 9 para. 12B(5) (as substituted) Sch. 2 para. 8 29 Nov 2007 Written in
s. 24 excluded by 2002 c. 23 Sch. 29 para. 85A(6) (as substituted) Sch. 2 para. 11 29 Nov 2007 Written in

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

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