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Changes to Taxation of Chargeable Gains Act 1992

1992 c. 12

Made by Co-ownership Contractual Schemes (Tax) 2025

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

Provision Change Made by In force Text
s. 103D(1) words inserted reg. 52(3)(a)(ii) 19 Mar 2025 Written in
s. 211B(1)(a)(ia) inserted reg. 52(6)(b) 19 Mar 2025 Written in
Sch. 5AAA para. 33(1) words inserted reg. 53(6)(b) 19 Mar 2025 Written in
Sch. 5AAA para. 5(1) words inserted reg. 53(3) 19 Mar 2025 Written in
Sch. 7AC para. 3B(4)(b)(i) words in Sch. 7AC para. 3B(4)(b) renumbered as Sch. 7AC para. 3B(4)(b)(i) reg. 54(2)(a)(i) 19 Mar 2025 Written in
s. 99A(6)(aa) inserted reg. 52(2) 19 Mar 2025 Written in
s. 211B(1)(a)(i) word omitted reg. 52(6)(a) 19 Mar 2025 Written in
Sch. 7AC para. 3B(6A) inserted reg. 54(2)(b) 19 Mar 2025 Written in
s. 103D(2) word omitted reg. 52(3)(b)(i) 19 Mar 2025 Written in
Sch. 7AC para. 3B(7) substituted reg. 54(2)(c) 19 Mar 2025 Written in
s. 288(8) Table words inserted reg. 52(8) 19 Mar 2025 Written in
Sch. 1A Pt. 2 applied (with modifications) reg. 11(4) 19 Mar 2025 Written in
Sch. 5AAA para. 33(1)(aa) inserted reg. 53(6)(a) 19 Mar 2025 Written in
Sch. 5AAA para. 12(3)(a) words inserted reg. 53(4)(a) 19 Mar 2025 Written in
s. 103E(1)(aa) inserted reg. 52(5) 19 Mar 2025 Written in
Sch. 5AAA para. 21(5)(a) words inserted reg. 53(5) 19 Mar 2025 Written in
Sch. 7AC para. 30A(1) words inserted reg. 54(3) 19 Mar 2025 Written in
s. 103DC inserted reg. 52(4) 19 Mar 2025 Written in
s. 212(1)(bb) inserted reg. 52(7)(a) 19 Mar 2025 Written in
s. 212(1A)(1B) inserted reg. 52(7)(b) 19 Mar 2025 Written in
Sch. 5AAA para. 12(8) words inserted reg. 53(4)(c) 19 Mar 2025 Written in
Sch. 5AAA para. 5 cross-heading words substituted reg. 53(2) 19 Mar 2025 Written in
Sch. 1A para. 9 applied (with modifications) reg. 11(5) 19 Mar 2025 Written in
s. 103D(2) words inserted reg. 52(3)(b)(ii) 19 Mar 2025 Written in
Sch. 5AAA para. 12(4)(b) words inserted reg. 53(4)(b) 19 Mar 2025 Written in
s. 103D(1) word omitted reg. 52(3)(a)(i) 19 Mar 2025 Written in
Sch. 7AC para. 3B(4)(b)(ii) inserted reg. 54(2)(a)(ii) 19 Mar 2025 Written in
Sch. 5AAA para. 13(7) applied (with modifications) reg. 12(2) 19 Mar 2025 Written in

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

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