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Instruments made under Taxation of Chargeable Gains Act 1992

1992 c. 12 · 144 instruments

InstrumentCitationMadeUnder
Individual Savings Account 2026 S.I. 2026/1130 27 Oct 2026 Section 151
Individual Savings Account 2026 S.I. 2026/1018 10 Sep 2026 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2026 S.I. 2026/725 30 Jun 2026 Schedule 9 paragraph 1
Individual Savings Account 2026 S.I. 2026/248 9 Mar 2026 Section 151
Individual Savings Account 2025 S.I. 2025/733 23 Jun 2025 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2025 S.I. 2025/553 6 May 2025 Schedule 9 paragraph 1
Co-ownership Contractual Schemes (Tax) 2025 S.I. 2025/200 24 Feb 2025 Section 103C, Schedule 5AAA paragraph 48
Individual Savings Account 2024 S.I. 2024/1022 9 Oct 2024 Section 151
Individual Savings Account 2024 S.I. 2024/350 11 Mar 2024 Section 151
International Organisations (Tax Exemptions Designation) 2023 S.I. 2023/748 4 Jul 2023 Section 265
Taxation of Chargeable Gains (Gilt-edged Securities) 2023 S.I. 2023/710 26 Jun 2023 Schedule 9 paragraph 1
International Organisations (Tax Exemptions Designation) 2023 S.I. 2023/348 21 Mar 2023 Section 265
Individual Savings Account 2023 S.I. 2023/264 6 Mar 2023 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2022 S.I. 2022/754 4 Jul 2022 Schedule 9 paragraph 1
Taxation of Chargeable Gains (Gilt-edged Securities) 2021 S.I. 2021/629 26 May 2021 Schedule 9 paragraph 1
UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) 2021 S.I. 2021/213 1 Mar 2021 Schedule 5AAA paragraph 48
Taxation of Chargeable Gains (Gilt-edged Securities) 2020 S.I. 2020/715 9 Jul 2020 Schedule 9 paragraph 1
Capital Gains Tax (Annual Exempt Amount) 2020 S.I. 2020/333 23 Mar 2020 —
UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) 2020 S.I. 2020/315 17 Mar 2020 Schedule 5AAA paragraph 48
Individual Savings Account 2020 S.I. 2020/261 10 Mar 2020 Section 151
Individual Savings Account 2020 S.I. 2020/30 14 Jan 2020 Section 151
Taxation of Chargeable Gains Act 1992, Schedule 8B (Substitution of Dates) 2019 S.I. 2019/1237 5 Sep 2019 Schedule 8B paragraph 1, Schedule 8B paragraph 2
Taxation of Chargeable Gains (Gilt-edged Securities) 2019 S.I. 2019/540 11 Mar 2019 Schedule 9 paragraph 1
Individual Savings Account 2019 S.I. 2019/382 26 Feb 2019 Section 151
Individual Savings Account 2018 S.I. 2018/359 12 Mar 2018 Section 151
Capital Gains Tax (Annual Exempt Amount) 2018 S.I. 2018/244 26 Feb 2018 —
Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) 2017 S.I. 2017/1204 4 Dec 2017 Section 103C
Individual Savings Account 2017 S.I. 2017/1089 13 Nov 2017 Section 62, Section 151
Individual Savings Account 2017 S.I. 2017/466 21 Mar 2017 Section 151
Capital Gains Tax (Annual Exempt Amount) 2017 S.I. 2017/377 13 Mar 2017 —
Individual Savings Account 2017 S.I. 2017/186 21 Feb 2017 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2017 S.I. 2017/10 10 Jan 2017 Schedule 9 paragraph 1
Individual Savings Account 2016 S.I. 2016/977 10 Oct 2016 Section 151
Individual Savings Account 2016 S.I. 2016/364 14 Mar 2016 Section 151
Individual Savings Account 2016 S.I. 2016/16 7 Jan 2016 Section 151
Exchange Gains and Losses (Bringing into Account Gains or Losses) 2015 S.I. 2015/1960 3 Dec 2015 Section 151E
Taxation of Chargeable Gains (Gilt-edged Securities) 2015 S.I. 2015/1790 12 Oct 2015 Schedule 9 paragraph 1
Individual Savings Account 2015 S.I. 2015/1370 10 Jun 2015 Section 151
Individual Savings Account 2015 S.I. 2015/941 26 Mar 2015 Section 151
Individual Savings Account 2015 S.I. 2015/869 24 Mar 2015 Section 151
Individual Savings Account 2015 S.I. 2015/608 9 Mar 2015 Section 151
Market Value of Shares, Securities and Strips 2015 S.I. 2015/616 9 Mar 2015 Section 272
Individual Savings Account 2014 S.I. 2014/1450 4 Jun 2014 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2014 S.I. 2014/1120 28 Apr 2014 Schedule 9 paragraph 1
Individual Savings Account 2014 S.I. 2014/654 14 Mar 2014 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2013 S.I. 2013/2983 25 Nov 2013 Schedule 9 paragraph 1
Exchange Gains and Losses (Bringing into Account Gains or Losses) 2013 S.I. 2013/1843 18 Jul 2013 Section 151E
Individual Savings Account 2013 S.I. 2013/1743 11 Jul 2013 Section 151
Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) 2013 S.I. 2013/1400 6 Jun 2013 Section 103C
Capital Gains Tax (Annual Exempt Amount) 2013 S.I. 2013/662 19 Mar 2013 —
Individual Savings Account 2013 S.I. 2013/623 14 Mar 2013 Section 151
Income Tax (Removal of Ordinary Residence) 2013 S.I. 2013/605 13 Mar 2013 Section 151
Individual Savings Account 2013 S.I. 2013/267 12 Feb 2013 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2013 S.I. 2013/13 10 Jan 2013 Schedule 9 paragraph 1
Insurance Companies and CFCs (Avoidance of Double Charge) 2012 S.I. 2012/3044 6 Dec 2012 Section 213A
Individual Savings Account 2012 S.I. 2012/1871 16 Jul 2012 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2012 S.I. 2012/1843 12 Jul 2012 Schedule 9 paragraph 1
Capital Gains Tax (Annual Exempt Amount) 2012 S.I. 2012/881 20 Mar 2012 —
Individual Savings Account 2012 S.I. 2012/705 6 Mar 2012 Section 151
Individual Savings Account 2011 S.I. 2011/1780 26 Jul 2011 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2011 S.I. 2011/1295 19 May 2011 Schedule 9 paragraph 1
Capital Gains Tax (Annual Exempt Amount) 2011 S.I. 2011/899 23 Mar 2011 Section 3
Individual Savings Account 2011 S.I. 2011/782 15 Mar 2011 Section 151
Individual Savings Account 2010 S.I. 2010/2957 13 Dec 2010 Section 151
Capital Gains Tax (Annual Exempt Amount) 2010 S.I. 2010/923 24 Mar 2010 Section 3
Individual Savings Account 2010 S.I. 2010/835 17 Mar 2010 Section 151
Exchange Gains and Losses (Bringing into Account Gains or Losses) 2010 S.I. 2010/809 15 Mar 2010 Section 151E
Taxation of Chargeable Gains (Gilt-edged Securities) 2010 S.I. 2010/416 23 Feb 2010 Schedule 9 paragraph 1
Individual Savings Account 2009 S.I. 2009/1994 20 Jul 2009 Section 151
Individual Savings Account 2009 S.I. 2009/1550 23 Jun 2009 Section 151
Capital Gains Tax (Annual Exempt Amount) 2009 S.I. 2009/824 31 Mar 2009 —
Individual Savings Account 2008 S.I. 2008/3025 24 Nov 2008 Section 151
Individual Savings Account 2008 S.I. 2008/1934 22 Jul 2008 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2008 S.I. 2008/1588 19 Jun 2008 Schedule 9 paragraph 1
Individual Savings Account 2008 S.I. 2008/704 12 Mar 2008 Section 151
Capital Gains Tax (Annual Exempt Amount) 2008 S.I. 2008/708 12 Mar 2008 —
Sale and Repurchase of Securities (Modification of Enactments) 2007 S.I. 2007/2486 30 Aug 2007 Section 263F, Section 263G, Section 263H
Individual Savings Account 2007 S.I. 2007/2119 25 Jul 2007 Section 151
Personal Equity Plan 2007 S.I. 2007/2120 25 Jul 2007 Section 151
Capital Gains Tax (Annual Exempt Amount) 2007 S.I. 2007/942 21 Mar 2007 —
Capital Gains Tax (Definition of Permanent Interest Bearing Share) 2006 S.I. 2006/3291 11 Dec 2006 Section 117
Individual Savings Account 2006 S.I. 2006/3194 30 Nov 2006 Section 151
Taxation of Chargeable Gains (Gilt-edged Securities) 2006 S.I. 2006/3170 28 Nov 2006 Schedule 9 paragraph 1
Capital Gains Tax (Annual Exempt Amount) 2006 S.I. 2006/871 22 Mar 2006 —
Taxation of Chargeable Gains (Gilt-edged Securities) 2006 S.I. 2006/184 30 Jan 2006 Schedule 9 paragraph 1
Personal Equity Plan 2005 S.I. 2005/3348 6 Dec 2005 Section 151
Individual Savings Account 2005 S.I. 2005/3350 6 Dec 2005 Section 151
Individual Savings Account 2005 S.I. 2005/2561 14 Sep 2005 Section 151
Personal Equity Plan 2005 S.I. 2005/2562 14 Sep 2005 Section 151
Capital Gains Tax (Annual Exempt Amount) 2005 S.I. 2005/721 16 Mar 2005 Section 3
Individual Savings Account 2005 S.I. 2005/609 9 Mar 2005 Section 151
Capital Gains Tax (Gilt-edged Securities) 2005 S.I. 2005/276 9 Feb 2005 Schedule 9 paragraph 1
Individual Savings Account 2004 S.I. 2004/2996 16 Nov 2004 Section 151
Personal Equity Plan 2004 S.I. 2004/1676 1 Jul 2004 Section 151
Individual Savings Account 2004 S.I. 2004/1677 1 Jul 2004 Section 151
Capital Gains Tax (Annual Exempt Amount) 2004 S.I. 2004/774 17 Mar 2004 —
Capital Gains Tax (Gilt-edged Securities) 2004 S.I. 2004/438 23 Feb 2004 Schedule 9 paragraph 1
Individual Savings Account 2003 S.I. 2003/2747 27 Oct 2003 Section 151
Personal Equity Plan 2003 S.I. 2003/2748 27 Oct 2003 Section 151
Capital Gains Tax (Annual Exempt Amount) 2003 S.I. 2003/842 27 Mar 2003 —

Worked out from the legislation each instrument's preamble cites as the source of its powers. The provisions are read from the preamble's wording, as sections and Schedule paragraphs; "Under" is blank where that wording could not be read. An Act cited for another reason (a consultation it requires, say) can appear.

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