{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-12",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-12.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "schedule/12",
  "kind": "schedule",
  "number": "12",
  "heading": "Repeals",
  "text": "Chapter\nShort title\nExtent of Repeal\n1968 c. 48\nInternational Organisations Act 1968\nIn Schedule 1, paragraph 24(b).\n1970 c. 10\nIncome and Corporation Taxes Act 1970\nThe whole Act.\n1970 c. 24\nFinance Act 1970\nSections 27 and 28.\nSection 29(3), (5), (6), (7) and (9).\nSchedule 3.\nSchedule 6.\n1971 c. 68\nFinance Act 1971\nSection 55.\n1973 c. 51\nFinance Act 1973\nSection 38(1), (3) to (5) and (8).\n1974 c. 30\nFinance Act 1974\nSection 29.\n1974 c. 44\nHousing Act 1974\nSection 11.\n1975 c. 45\nFinance (No.2) Act 1975\nSection 47.\nSection 58.\n1976 c. 40\nFinance Act 1976\nSection 54.\nIn section 131(2) the words “and capital gains tax\".\n1977 c. 36\nFinance Act 1977\nSections 41 and 42.\n1979 c. 14\nCapital Gains Tax Act 1979\nThe whole Act.\n1979 c. 47\nFinance (No.2) Act 1979\nSection 17.\n1980 c. 48\nFinance Act 1980\nSection 61(2).\nSections 77 to 84.\nSection 117.\nSchedule 18.\n1981 c. 35\nFinance Act 1981\nSection 38(3) and (4).\nSections 79 to 91.\nIn section 135 the words “capital gains tax and\".\n1982 c. 39\nFinance Act 1982\nSection 80.\nSections 83 to 88.\nSection 148.\nSchedule 13.\n1982 c. 53\nAdministration of Justice Act 1982\nSection 46(2)(f).\n1983 c. 20\nMental Health Act 1983\nIn Schedule 4 paragraph 49.\n1983 c. 28\nFinance Act 1983\nSection 34.\nSchedule 6.\n1983 c. 49\nFinance (No.2) Act 1983\nSection 7.\n1984 c. 32\nLondon Regional Transport Act 1984\nIn Schedule 6 paragraphs 7 and 8.\n1984 c. 43\nFinance Act 1984\nSection 44.\nSection 50.\nSection 56(3) and (4).\nSections 63 to 71.\nSection 79 to 81.\nIn section 126(3)(b) the words “and capital gains tax\".\nSchedules 11, 13 and 14.\n1984 c. 51\nInheritance Tax Act 1984\nIn Schedule 8 paragraphs 9 to 12 and 23.\n1985 c. 54\nFinance Act 1985\nSections 67 to 72.\nSection 95(1)(b).\nSchedules 19 to 21.\n1985 c. 71\nHousing (Consequential Provisions) Act 1985\nIn Schedule 2 paragraph 18.\n1986 c. 41\nFinance Act 1986\nSections 58, 59 and 60.\n1986 c. 56\nParliamentary Constituencies Act 1986\nIn Schedule 3 paragraph 6.\n1987 c. 16\nFinance Act 1987\nSection 40.\nSection 68(3).\n1987 c. 51\nFinance (No.2) Act 1987\nSection 64.\nSection 73.\nSections 79, 80 and 81.\nIn Schedule 6, paragraphs 2, 4 and 5.\n1988 c. 1\nIncome and Corporation Taxes Act 1988\nSection 122(1)(b) (and the word “and\" immediately preceding it), (3) and (8).\nSections 345 to 347.\nSection 761(4).\nIn Schedule 28, paragraph 8(4) and (5).\nIn Schedule 29, paragraphs 10(4)(b), 12 and 15 to 28; in the Table in paragraph 32, the entries relating to the Income and Corporation Taxes Act 1970, the Finance Act 1970, the Finance (No.2) Act 1975, the Capital Gains Tax Act 1979, Schedule 18 to the Finance Act 1980, sections 83 and 84 of the Finance Act 1981, Schedule 6 to the Finance Act 1983, section 50 of the Finance Act 1984, sections 68, 71 and 72 of, and Schedules 19 and 20 to, the Finance Act 1985 and section 58 of the Finance Act 1986.\n1988 c. 39\nFinance Act 1988\nSection 62 to 64.\nSections 96 to 104.\nSection 105(1) to (5).\nSections 106 to 116.\nSection 118.\nIn Schedule 6, paragraph 6(5).\nSchedules 8 to 11.\nIn Schedule 12, paragraphs 4, 5 and 7(b).\nIn Schedule 13, paragraphs 16, 17 and 18.\n1988 c. 48\nCopyright, Designs and Patents Act 1988\nIn Schedule 7 paragraph 26.\n1989 c. 26\nFinance Act 1989\nSection 91(2).\nSection 92(3) and in subsection (4) the words “the Capital Gains Tax Act 1979 or any other enactment relating to capital gains tax\".\nSection 96(3).\nSection 122.\nSection 123(1)(a).\nSection 124 to 141.\nSection 179(1)(a)(vi).\nIn Schedule 12, paragraph 6.\nSchedules 14 and 15.\n1989 c. 40\nCompanies Act 1989\nIn Schedule 18, paragraph 20.\n1990 c. 1\nCapital A1lowances Act 1990\nIn Schedule 1, paragraphs 3 and 9(1) to (3).\n1990 c. 29\nFinance Act 1990\nSection 28(3).\nSections 31 to 40.\nSections 46 and 47.\nSection 54.\nSections 63 to 65.\nSection 70.\nSection 72.\nSection 81(3) and (6).\nSection 83 to 86.\nSection 127(2).\nIn Schedule 6, paragraph 10.\nSchedule 8.\nIn Schedule 9, paragraphs 1 and 2.\nIn Schedule 10, paragraphs 28 and 29(2) and (3).\nIn Schedule 12, paragraph 2(2).\nIn Schedule 14, paragraphs 17, 18 and 19(2), (3) and (4).\nIn Schedule 18, paragraph 3.\n1991 c. 21\nDisability Living Allowance and Disability Working Allowance Act 1991\nIn Schedule 2 paragraph 9.\n1991 c. 31\nFinance Act 1991\nSection 57(4).\nSection 67.\nSection 77(2).\nSection 78(2), (3), (6) and (7).\nSections 83 to 102.\nIn Schedule 6, paragraph 6.\nIn Schedule 7, paragraphs 14 and 15.\nIn Schedule 10, paragraphs 1 and 4.\nSchedules 16 to 18.\n1991 c. 52\nPorts Act 1991\nSection 18(8)(a).\n1992 c. 6\nSocial Security (Consequential Provisions) Act 1992\nIn Schedule 2, paragraph 51.\nStatutory Instruments\nNumber\nTitle\nExtent of Repeal\nS.I. 1979/1231\nCapital Gains Tax (Gilt-edged Securities) (No. 1) Order 1979\nThe whole Order.\nS.I. 1979/1676\nCapital Gains Tax (Gilt-edged Securities) (No. 2) Order 1979\nThe whole Order.\nS.I. 1980/507\nCapital Gains Tax (Gilt-edged Securities) (No. 1) Order 1980\nThe whole Order.\nS.I. 1980/922\nCapital Gains Tax (Gilt-edged Securities) (No. 2) Order 1980\nThe whole Order.\nS.I. 1980/1910\nCapital Gains Tax (Gilt-edged Securities) (No. 3) Order 1980\nThe whole Order.\nS.I. 1981/615\nCapital Gains Tax (Gilt-edged Securities) (No. 1) Order 1981\nThe whole Order.\nS.I. 1981/1879\nCapital Gains Tax (Gilt-edged Securities) (No. 2) Order 1981\nThe whole Order.\nS.I. 1982/413\nCapital Gains Tax (Gilt-edged Securities) (No. 1) Order 1982\nThe whole Order.\nS.I. 1982/1774\nCapital Gains Tax (Gilt-edged Securities) (No. 2) Order 1982\nThe whole Order.\nS.I. 1983/1774\nCapital Gains Tax (Gilt-edged Securities) Order 1983\nThe whole Order.\nS.I. 1984/1966\nCapital Gains Tax (Gilt-edged Securities) Order 1984\nThe whole Order.\nS.I. 1986/12\nCapital Gains Tax (Gilt-edged Securities) Order 1986\nThe whole Order.\nS.I. 1987/259\nCapital Gains Tax (Gilt-edged Securities) Order 1987\nThe whole Order.\nS.I. 1988/360\nCapital Gains Tax (Gilt-edged Securities) Order 1988\nThe whole Order.\nS.I. 1989/944\nCapital Gains Tax (Gilt-edged Securities) Order 1989\nThe whole Order.\nS.I. 1991/2678\nCapital Gains Tax (Gilt-edged Securities) Order 1991\nThe whole Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/12",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "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."
}