{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-n15",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-n15.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/n15",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "TABLE OF DERIVATIONS Note: The following abbreviations are used in this Table:\n1970\n= Income and Corporation Taxes Act 1970 c. 10.\n1970(F)\n= Finance Act 1970 c. 24.\n1973\n= Finance Act 1973 c. 51.\nHA1974\n= Housing Act 1974 c. 44.\n1975(2)\n= Finance (No. 2) Act 1975 c. 45.\n1976\n= Finance Act 1976 c. 40.\n1977\n= Finance Act 1977 c. 36.\n1979\n= Capital Gains Tax Act 1979 c. 14.\n1979(2)\n= Finance (No. 2) Act 1979 c. 47.\n1980\n= Finance Act 1980 c. 48.\n1981\n= Finance Act 1981 c. 35.\n1982\n= Finance Act 1982 c. 39\nAJA1982\n= Administration of Justice Act 1982 c. 53.\n1983(2)\n= Finance (No. 2) Act 1983 c. 49.\nLRTA1984\n= London Regional Transport Act 1984 c. 32.\n1984\n= Finance Act 1984 c. 43.\nITA\n= Inheritance Tax Act 1984 c. 51.\nCCCPA\n= Companies Consolidation (Consequential Provisions) Act 1985 c. 9.\n1985\n= Finance Act 1985 c. 54.\nHCPA\n= Housing (Consequential Provisions) Act 1985 c. 71.\n1986\n= Finance Act 1986 c. 41.\nPCA\n= Parliamentary Constituencies Act 1986 c. 56.\n1987\n= Finance Act 1987 c. 16.\n1987(2)\n= Finance (No. 2) Act 1987 c. 51.\nICTA\n= Income and Corporation Taxes Act 1988 c. 1.\n1988\n= Finance Act 1988 c. 39.\nCDPA1988\n= Copyright, Designs and Patents Act 1988 c. 48.\nHA1988\n= Housing Act 1988 c. 50.\n1989\n= Finance Act 1989 c. 26.\nCAA\n= Capital Allowances Act 1990 c. 1.\n1990\n= Finance Act 1990 c. 29.\nDLA1991\n= Disability Living Allowance and Disability Working Allowance Act 1991 c. 21 Sch. 2 §9; Disability Living Allowance and Disability Working Allowance (Northern Ireland Consequential Amendments) Order 1991 Art. 2.\n1991\n= Finance Act 1991 c. 31.\nSSCP\n= Security Security (Consequential Provisions) Act 1992 c. 6; Security Security (Consequential Provisions) Act (Northern Ireland) 1992 c. 9.\nSI 1988/744\n= The Finance (No. 2) Act 1987 (Commencement) Order 1988.\nSI 1989/1299\n= The Income Tax (Stock Lending) Regulations 1989.\nSI 1989/1788\n= The Finance Act 1989 (Repeal of Tithe Redemption Enactments) (Appointed Day) Order 1989.\nSI 1991/736\n= Capital Gains (Annual Exempt Amount) Order 1991.\nProvision of Bill\nDerivation\n1\n1979 s. 1.\n2(1)\n1979 s. 2.\n(2)\n1979 s. 4(1).\n(3)\n1979 s. 29(5).\n3(1)\n1979 s. 5(1); 1980 s. 77(2); 1982 s. 80(1).\n(2)-(4)\n1979 s. 5(1A), (1B), (1C); 1982 s. 80(2); S.I. 1991/736.\n(5), (6)\n1979 s. 5(4), (5); 1982 s. 80(1).\n(7)\n1979 Sch. 1 §4.\n(8)\n1979 s. 5(6).\n4\n1988 s. 98.\n5\n1988 s. 100.\n6\n1988 s. 102; 1991 Sch. 6 §6.\n7\n1979 s. 7; 1980 s. 61(2).\n8\nICTA s. 345, 834.\n9\n1979 s. 18(1)-(3).\n10(1)\n1979 s. 12(1).\n(2)\n1979 s. 12(1A); 1989 s. 128(2).\n(3)\nICTAs. 11(2)(b), 6(4).\n(4)\n1979 s. 12(2).\n(5)\n1979 s. 12(2A); 1989 s. 126(2).\n(6)\n1979 s. 12(3).\n11\n1979 s. 18(5)-(8); ICTA Sch. 29 §16.\n12\n1979 s. 14.\n13(1)-(9)\n1979 s. 15(1)-(9).\n(10)\n1981 s. 85.\n(11)\n1979 s. 15(10).\n14\n1979 s. 16.\n15\n1979 s. 28(1), (2), 30; 1982 s. 86.\n16\n1979 s. 29(1)-(4).\n17\n1979 s. 29A(1), (2); 1981 s. 90.\n18\n1979 s. 62; 1981 s. 90(3)(a), (b).\n19\n1985 s.71(1)-(4), (6), (7).\n20\n1985 Sch. 21.\n21\n1979 s. 19(1), (2).\n22\n1979 s. 20.\n23\n1979 s. 21.\n24\n1979 s. 22.\n25\n1989 s. 127; 1990 Sch. 9 §2.\n26\n1979 s. 23.\n27\n1979 s. 24.\n28\n1979 s. 27.\n29\n1979 s. 25.\n30(1)\n1979 s. 26(1); 1989 s. 135(1).\n(2)\n1979 s. 26(1A); 1989 s. 135(1).\n(3)-(7)\n1979 s. 26(2)–(6).\n(8)\n1979 s. 26(7); 1989 s. 135(2).\n(9)\n1979 s. 26(8); 1989 s. 135(3).\n31\n1979 s. 26A; 1989 s. 136.\n32\n1979 s. 26B; 1989 s. 136.\n33\n1979 s. 26C; 1989 s. 136.\n34\n1979 s. 26D; 1989 s. 137.\n35\n1988 s. 96; Sch.8 §1(3); 1989 Sch. 15 §4(2); 1990 s. 70(7)(b), Sch. 12 §2(2); 1979 s. 28(3); 1991 s. 78(7).\n36\n1988 s. 97.\n37(1)-(3)\n1979 s. 31(1)-(3); CAA Sch. 1 §3.\n(4)\n1979 s. 31(4); ICTA Sch. 29 §17.\n38\n1979 s. 32.\n39\n1979 s. 33; ICTA Sch. 29 §19.\n40\n1970 s. 269; 1981 s. 38(3), (4).\n41\n1979 s. 34; 1988 Sch. 13 §16; CAA Sch. 1 §3.\n42\n1979 s. 35.\n43\n1979 s. 36.\n44\n1979 s. 37.\n45\n1979 s. 127.\n46\n1979 s. 38.\n47\n1979 s. 39.\n48\n1979 s. 40(2).\n49\n1979 s. 41.\n50\n1979 s. 42.\n51\n1979 s. 19(4), (5).\n52\n1979 s. 43.\n53\n1982 s. 86(2)-(4), (6); 1985 Sch. 19 §1.\n54\n1982 s. 87; 1985 Sch. 19 §2.\n55(1)\n1985 s. 68(4).\n(2)\n1985 s. 68(5); 1988 Sch. 8 §11.\n(3)\n1985 s. 68(5A); 1988 s. 118.\n(4)\n1985 s. 68(6).\n(5)\n1985 s. 68(7), (7A); 1988 s. 118; 1989 Sch. 15 §4; 1990 s. 70(7); 1991 s. 78(6), 99(1).\n(6)\n1985 s. 68(8).\n56(1)\n1982 Sch. 13 §1; 1985 Sch. 19 §5(1).\n(2)\n1982 Sch. 13 §2; 1985 Sch. 19 §5(2)(b).\n57\n1982 Sch. 13 §4.\n58\n1979 s. 44.\n59\n1979 s. 60.\n60\n1979 s. 46.\n61\n1979 s. 99; AJA 1982 s. 46(2)(f).\n62\n1979 s. 49; 1981 s. 90(3)(a).\n63\n1979 s. 50.\n64\n1979 s. 47.\n65\n1979 s. 48.\n66\n1979 s. 61.\n67\n1980 s. 79; 1979 s. 56A; 1982 s. 84; 1989 s. 124(3).\n68\n1979 s. 51.\n69\n1979 s. 52.\n70\n1979 s. 53; 1981 s. 86.\n71\n1979 s. 54; 1981 s. 87.\n72\n1979 s. 55(1),(3)-(6); 1982 s. 84.\n73(1)\n1979 s. 56(1); 1981 s. 87.\n(2), (3)\n1979 s. 56(1A), (1B); 1982 s. 84(2).\n74\n1979 s. 56A; 1982 s. 84; 1989 Sch. 14 §6(1).\n75\n1979 s. 57.\n76\n1979 s. 58.\n77\n1988 Sch. 10 §1-4.\n78(1), (2)\n1988 Sch. 10 §5(1), (2).\n(3)\n1988 Sch. 10 §5(3); 1991 s. 89(3).\n79\n1988 Sch. 10 §6-9.\n80\n1991 s. 83.\n81\n1991 s. 84.\n82\n1991 s. 85.\n83\n1991 s. 86.\n84\n1991 s. 87.\n85(1)\n1981 s. 88(1).\n(2)-(9)\n1991 s. 88(1)-(8).\n86(1)-(3)\n1991 Sch. 16 §1(1)-(3).\n(4)\n1991 Sch. 16 §2.\n(5)\n87(1), (2)\n1981 s. 80(1), (2).\n(3)\n1980 s. 80(2A); 1991 s. 89(2).\n(4)-(7)\n1981 s. 80(3)-(6).\n(8)\n1981 s. 80(6A); 1991 Sch. 18 §1.\n(9)\n1981 s. 80(7).\n(10)\n1981 s. 80(1), (8); 1984 s. 70(3).\n88\n1981 s. 80A; 1991 Sch. 18 §2.\n89\n1981 s. 81; 1991 Sch. 18 §3.\n90\n1981 s. 82.\n91\n1991 Sch. 17 §4.\n92(1)\n1991 Sch. 17 §2(3).\n(2)\n1991 Sch. 17 §2(2), (4), (5).\n(3)\n1991 Sch. 17 §3(1), (2).\n(4)-(6)\n1991 Sch. 17 §3(3)-(5).\n93(1)\n1991 Sch. 17 §5(1)(a), (b), (d), 6(1)(a), (b), (d).\n(2)\n1991 Sch. 17 §5(1)(c), (2), (3).\n(3)\n1991 Sch. 17 §6(1)(c), (2), (3).\n(4)\n1991 Sch. 17 §7.\n94\n1991 Sch. 17 §8.\n95\n1991 Sch. 17 §9.\n96\n1981 s. 82A; 1991 Sch. 18 §4.\n97(1)(a)\n1981 s. 83(1), (11); 1991 Sch. 17 §1(c), 18 §6(2).\n(b)\n1981 s. 83(1A); 1991 Sch. 18 §6(3).\n(2)-(6)\n1981 s. 83(2)-(6); 1990 Sch. 14 §18; 1991 Sch. 18 §6(4), (5).\n(7)\n1981 s. 83(7); 1984 s. 71; 1991 Sch. 18 §6(5).\n(8)-(10)\n1981 s. 83(8)-(10); 1991 Sch. 18 §5.\n98\n1981 s. 84.\n99(1)\n1979 s. 93.\n(2)\n1979 s. 92(1)(a), (b); 1987 s. 40(3).\n(3)\n1979 s. 92(2), (3)(a); 1987 s. 40(4).\n100(1)\n1980 s. 81(1).\n(2)\n1979 s. 96.\n(3)\n1979 s. 92(1)(d).\n101\n1979 s. 98; 1980 s. 81.\n102\n1989 s. 140.\n103\n1990 s. 54.\n104(1), (2)\n1985 Sch. 19 §8, 9(1), 17(1).\n(3)\n1979 s. 66(3), (4); 1985 s. 68(9), (10), Sch. 19 §8(1)(c), 9(3).\n(4)\n1985 Sch. 19 §8(2).\n(5)\n1985 Sch. 19 §8(3).\n(6)\n1985 Sch. 19 §10.\n105\n1979 s. 66(1), (2); 1985 Sch. 19 §17(2).\n106\n1975(2) s. 58; 1979 Sch. 7.\n107(1), (2)\n1985 Sch. 19 §16(1), (2).\n(3)-(6)\n1985 Sch. 19 §18\n(7)-(9)\n1985 Sch. 19 §19.\n108\n1982 s. 88; 1985 Sch. 19 §3.\n109(1)-(3)\n1982 Sch. 13 §6(1), (2), 7(1), 8(1), (2)(a), (3), 9, 10.\n(4), (5)\n1985 Sch. 19 §6(3), (4).\n(6)\n1985 Sch. 19 §7(2), (3).\n110(1)-(3)\n1985 Sch. 19 §11.\n(4)\n1985 Sch. 19 §12.\n(5)-(9)\n1985 Sch. 19 §13.\n(10), (11)\n1985 Sch. 19 §14.\n111\n1988 s. 113.\n112\n1985 Sch. 19 §21(2), (3), 20.\n113\n1982 Sch. 13 §6, 1985 Sch. 19 §5(5).\n114\n1985 Sch. 19 §15.\n115\n1979 s. 67; 1986 s. 59.\n116(1)\n1984 s. 64(7)\n(2)-(4)\n1984 Sch. 13 §7.\n(5)-(8)\n1984 Sch. 13 §8.\n(9)\n1984 Sch. 13 §9.\n(10), (11)\n1984 Sch. 13 §10; 1985 s. 67(2)(c); 1989 s. 139; 1990 s. 70(6).\n(12)-(14)\n1984 Sch. 13 §11.\n(15)\n1984 Sch. 13 §12; 1990 s. 85.\n117(1)\n1984 s. 64(2)(b), (c), (2A); 1991 s. 98.\n(2)\n1984 s. 64(3).\n(3)\n1984 s. 64(3A)-(3D); 1989 s. 139; 1990 Sch. 10 §28.\n(4)-(6)\n1984 s. 64(3E)-(3G); 1991 Sch. 10 §1.\n(7), (8)\n1984 s. 64(4), (5); 1989 Sch. 14 §6(4).\n(9)\n1984 s. 64(5A)-(5D); 1989 s. 139; 1990 Sch. 10 §28.\n(10)\n1984 s. 64(6); 1989 s. 139.\n(11)(a)\n1984 s. 64(8).\n(11)(b), (12)\n1984 s. 64(9)-(11); 1991 Sch. 10 §1.\n(13)\n1991 Sch. 10 §1(5).\n118\n1979 s. 132A; ICTA Sch. 29 §23; 1989 s. 96(3).\n119\n1979 s. 33A; ICTA Sch. 29 §20.\n120(1)\n1988 s. 84.\n(2)-(7)\n1979 s. 32A; ICTA Sch. 29 §18.\n121\n1979 s. 71.\n122\n1979 s. 72\n123\n1979 s. 73.\n124\n1979 s. 74.\n125\n1979 s. 75; 1988 Sch. 8 §7.\n126\n1979 s. 77; 1982 Sch. 13 §5(3).\n127\n1979 s. 78.\n128(1)\n1979 s. 79(1).\n(2)\n1979 s. 79(1), first and second provisos; 1981 s. 91.\n(3), (4)\n1979 s. 79(2), (3).\n129\n1979 s. 80.\n130\n1979 s. 81.\n131\n1982 Sch. 13 §5(1), (2).\n132\n1979 s. 82; 1982 Sch. 13 §5(3).\n133\n1979 s. 83.\n134(1)\n1979 s. 84(1).\n(2)\n1979 s. 84(2), (3).\n(3)\n1979 s. 84(4); 1985 s. 67(2).\n(4)-(6)\n1979 s. 84(5)-(7).\n135\n1979 s. 85; 1982 Sch. 13 §5(3).\n136\n1979 s. 86.\n137\n1979 s. 87; 1987(2) Sch. 6 §5.\n138\n1979 s. 88.\n139(1), (2)\n1970 s. 267(1), (2); 238(4).\n(3)\n1970 s. 267(2A); 1990 s. 65(1).\n(4)\n1970 s. 267(3); 1980 s. 81(2).\n(5)-(7)\n1970 s. 267(3A)-(3C); 1977 s. 41.\n(8)\n1987(2) Sch. 6 §2.\n(9)\n1970 s. 267(4).\n140\n1970 s. 268A; 1977 s. 42.\n141\n1979 s. 89; 1981 s. 91(2).\n142\n1979 s. 90; 1981 s. 90(3).\n143(1), (2)\n1985 s. 72(1), (2); 1987(2) s. 81(1), (2).\n(3), (4)\n1985 s. 72(2A), (2B); 1987(2) s. 81(3).\n(5), (6)\n1985 s. 72(3), (4).\n144(1)-(4)\n1979 s. 137(1)-(4); 1987(2) s. 81.\n(5)-(9)\n1979 s. 137(6)-(10); 1987(2) s. 81.\n145\n1982 Sch. 13 §7.\n146\n1979 s. 138; 1980 s. 84(5), (6); 1987(2) s. 81.\n147\n1979 s. 139.\n148\n1991 s. 102.\n149\n1991 Sch. 10 §4.\n150\n1979 s. 149C; 1985 Sch. 19 §16(3); ICTA Sch. 29 §26; 1990 Sch. 14 §17; 1991 s. 99(2).\n151(1), (2)\n1979 s. 149D(1), (2); ICTA Sch. 29 §26.\n(3)\n1979 s. 149D(2A); 1988 s. 116.\n152(1), (2)\n1979 s. 115(1), (2).\n(3), (4)\n1979 s. 115(3).\n(5)-(8)\n1979 s. 115(4)-(7).\n(9)\n1979 s. 115(7A); 1988 Sch. 8 §9.\n(10), (11)\n1979 s. 115(8), (9).\n153\n1979 s. 116.\n154(1), (2)\n1979 s. 117(1), (2); 1990 s. 40(2).\n(3), (4)\n1979 s. 117(2A), (3); 1990 s. 40(3), (4).\n(5)-(7)\n1979 s. 117(4)-(6).\n155\n1979 s. 118; 1988 s. 112.\n156\n1979 s. 119.\n157\n1979 s. 120; 1985 s. 70(9).\n158\n1979 s. 121.\n159\n1989 s. 129.\n160\n1989 s. 133.\n161\n1979 s. 122.\n162\n1979 s. 123.\n163\n1985 s. 69; 1991 s.100.\n164\n1985 s. 70(1)-(8); 1991 s. 100.\n165(1), (2)\n1979 s. 126(1), (1A); 1989 Sch. 14 §1.\n(3)\n1979 s. 126(2); 1985 s. 70(9); 1989 Sch. 14 §1(3).\n(4)-(6)\n1979 s. 126(3)-(5).\n(7)-(9)\n1979 s. 126(6)-(8); 1981 s. 90(3)(a); 1985 s. 70(9).\n(10), (11)\n1979 s. 126(9), (10); 1989 Sch. 14 §1.\n166\n1979 s. 126A; 1989 Sch. 14 §2.\n167\n1979 s. 126B; 1989 Sch. 14 §2.\n168\n1981 s. 79; 1989 Sch. 14 §6; 1991 s. 92(2).\n169\n1986 s. 58; 1989 Sch. 14 §6.\n170(1)\n1970 s. 238(4); 1988 Sch. 14 Part V Note 3\n(2)\n1970 s. 272(1); 1989 s. 138(1); 1990 s. 70(2).\n(3)-(8)\n1970 s. 272(1A)-(1F); 1989 s. 138(2); 1990 s. 86.\n(9)\n1970 s. 272(2); 1987(2) s. 79; CCCPA Sch. 2.\n(10), (11)\n1970 s. 272(3), (4); 1989 s. 138(3), (4).\n(12), (13)\n1970 s. 272(5).\n(14)\n1970 s. 272(6); LRTA 1984 Sch. 6 §7.\n171(1)\n1970 s. 273(1).\n(2)\n1970 s. 273(2); 1980 s. 81(4); 1987(2) s. 64(3); 1990 s. 65(2).\n(3)\n1970 s. 273(2A); 1988 s. 115.\n(4)\n1970 s. 273(3).\n172\n1970 s. 273A; 1990 s. 70.\n173\n1970 s. 274.\n174(1)-(3)\n1970 s. 275(1), (1A), (1B); 1990 s. 70(3).\n(4)\n1970 s. 275(2).\n(5)\n1970 s. 275(3); 1980 s. 81(5).\n175(1)\n1970 s. 276(1); 1987(2) s. 64(4).\n(2)\n1970 s. 276(1A); 1987(2) s. 64(4); 1990 s. 65(3).\n(3)\n1970 s. 276(2).\n(4)\n1990 s. 65(6).\n176\n1970 s. 280; CCCPA Sch. 2; 1988 Sch. 8 §6.\n177\n1970 s. 281; 1990 s. 70(4).\n178(1)-(3)\n1970 s. 278(1)-(3).\n(4)-(6)\n1970 s. 278(3B)-(3D); 1989 s. 138(5).\n(7)\n1970 s. 278(3F); 1989 s. 138(5).\n(8)-(10)\n1970 s. 278(4)-(6).\n179(1)-(3)\n1970 s. 278(1)-(3); 1987(2) Sch. 6 §4(2).\n(4)\n1970 s. 278(3A); 1987(2) Sch. 6 §4(2).\n(5)-(9)\n1970 s. 278(3B)-(3F); 1989 s. 138(5).\n(10)\n1970 s. 278(4).\n(11)\n1970 s. 278(5); 1987(2) Sch. 6 §4(3).\n(12)\n1970 s. 278(5A); 1987(2) Sch. 6 §4(4).\n(13)\n1970 s. 278(6).\n180(1), (2)\n1970 s. 278(8); 1987(2) s. 95(2); 1989 s. 138(7).\n(3)-(7)\n1989 s. 138(8)-(12).\n181\n1970 s. 278A; 1970(F) s. 27.\n182\n1988 Sch. 11 §1, 2.\n183\n1988 Sch. 11 §3.\n184\n1988 Sch. 11 §4, 5, 6; 1990 s. 70(8).\n185\n1988 s. 105(1)-(5).\n186\n1988 s. 106.\n187\n1988 s. 107.\n188\n1989 s. 132.\n189\nICTA s. 346.\n190\nICTA s. 347.\n191\n1989 s. 134.\n192\n1980 s. 117, Sch. 18 §9, 10, 15, 23.\n193\n1987(2) s. 80.\n194\n1988 s. 62.\n195\n1988 s. 63.\n196\n1988 s. 64.\n197\n1984 s. 79.\n198\n1984 s. 80.\n199\n1989 s. 131.\n200\n1990 s. 64.\n201(1), (2)\nICTAs. 122(1).\n(3)\nICTAs. 122(3).\n(4)\nICTAs. 122(8).\n202(1), (2)\n1970(F) s. 29(5), Sch. 6 §3.\n(3), (4)\n1970(F) Sch. 6 §4.\n(5), (6)\n1970(F) Sch. 6 §5.\n(7), (8)\n1970(F) Sch. 6 §6.\n(9)-(11)\n1970(F) Sch. 6 §7.\n203\n1970(F) s. 29(6), (7), (9), Sch. 6 §8, 9.\n204\n1979 s. 140, 149A(2).\n205\n1979 s. 141.\n206\n1979 s. 142; 1988 s. 101.\n207(1)-(3)\n1979 s. 142A(1)-(3); ICTA Sch. 29 §24.\n(4), (5)\n1979 s. 142A(4A), (4B); 1989 s. 91; S.I. 1989/1299.\n(6)\n1979 s. 142A(4).\n208\n1985 Sch. 19 §22, 23.\n209\n1979 s. 142A(5-7); 1989 s. 92.\n210\n1979 s. 143.\n211\n1970 s. 267A; 1990 Sch. 9 §1.\n212\n1990 s. 46; 1991 Sch. 7 §14.\n213\n1990 s. 47.\n214\n1990 Sch. 8; 1991 Sch. 7 §15.\n215\n1979 s. 149A(1); ICTA Sch. 29 §26.\n216\n1988 Sch. 12 §1, 4.\n217\n1988 Sch. 12 §5.\n218\n1970 s. 342; HCPA Sch. 2 §18; 1991 s. 95, 96.\n219\n1970 s. 342A; HA 1974 s. 11; HCPA Sch. 2 §18; 1991 s. 95, 96.\n220\n1970 s. 342B; 1984 s. 56(3).\n221\n1979 s. 123A; ICTA Sch. 29 §22.\n222\n1979 s. 101; ICTA Sch. 29 §21; 1991 s. 93.\n223(1)-(3)\n1979 s. 102(1)-(3); 1991 s. 94.\n(4)\n1980 s. 80(1); 1991 s. 94.\n(5), (6)\n1979 s. 102(5), (6); 1991 s. 94.\n(7)\n1979 s. 102(3), (4); 1988 Sch. 8 §8.\n224\n1979 s. 103.\n225\n1979 s. 104.\n226(1), (2)\n1979 s. 105(1), (2); 1988 s. 111(1), (2).\n(3)\n1988 s. 111(3).\n(4)-(7)\n1979 s. 105(3)-(6).\n227\n1990 s. 31.\n228\n1990 s. 32.\n229\n1990 s. 33.\n230\n1990 s. 34.\n231\n1990 s. 35.\n232\n1990 s. 36.\n233\n1990 s. 37.\n234\n1990 s. 38.\n235\n1990 s. 39.\n236\n1990 s. 40(5)-(8).\n237\n1979 s. 144.\n238\n1979 s. 144A; ICTA Sch. 29 §25.\n239\n1979 s. 149; 1981 s. 90(3); ITA Sch. 8 §11; CCCPA Sch. 2.\n240\n1979 s. 106, 129.\n241(1)\n1984 s. 50(1).\n(2)\n1984 s. 50(2)-(9).\n(3)\n1984 Sch. 11 §1; 1985 s. 70(10).\n(4)-(8)\n1984 Sch. 11 §4-7.\n242\n1979 s. 107; 1984 s. 63; 1986 s. 60.\n243\n1979 s. 108.\n244\n1979 s. 109.\n245\n1979 s. 110.\n246\n1979 s. 111.\n247\n1979 s. 111A; 1982 s. 83.\n248\n1979 s. 111B; 1982 s. 83.\n249\n1979 s. 112.\n250\n1979 s. 113; 1988 Sch. 6 §6(5).\n251\n1979 s. 134.\n252\n1979 s. 135.\n253(1)-(5)\n1979 s. 136(1)-(5).\n(6)-(8)\n1979 s. 136(5A)-(5C); 1990 s. 83.\n(9)\n1979 s. 136(6); 1990 s. 83.\n(10)-(12)\n1979 s. 136(7)-(9).\n(13)\n1979 s. 136(9A); 1990 s. 83.\n(14), (15)\n1979 s. 136(10), (11); 1989 Sch. 12 §6.\n254\n1979 s. 136A; 1990 s. 84.\n255\n1979 s. 136B; 1990 s. 84.\n256\n1979 s. 145.\n257\n1979 s. 146; 1981 s. 90; ITA Sch. 8 §9.\n258\n1979 s. 147; ITA Sch. 8 §10; 1985 s. 95(1)(b).\n259\n1979 s. 146A; 1989 s. 125.\n260\n1979 s. 147A; 1989 Sch. 14 §4.\n261\n1979 s. 147B; 1989 Sch. 14 §4.\n262\n1979 s. 128; 1989 s. 123.\n263\n1979 s. 130.\n264\n1983(2) s. 7; PCA Sch. 3 §6.\n265\n1984 s. 126; 1985 s. 96.\n266\n1976 s. 131.\n267\n1991 s. 78(1)-(3), (8).\n268\n1979 s. 131.\n269\n1979 s. 133.\n270\n1981 s. 135.\n271\n1979 s. 149B; ICTA Sch. 29 §26; 1988 Sch. 12 §7(b), Sch. 13 §17; 1990 s. 28(3), 81, Sch. 18 §3; 1991 s. 57(4).\n272\n1979 s. 150(1)-(4), (6).\n273\n1979 s. 152.\n274\n1979 s. 153.\n275\n1979 s. 18(4); 1984 s. 69; CDPA 1988 Sch. 7 §26.\n276(1)\n1973 s. 38(1); ICTA s. 830(1).\n(2), (3)\n1973 s. 38(2), (3).\n(4)-(6)\n1973 s. 38(3A)-(3C); 1984 s. 81(2); 1989 s. 130(1).\n(7)\n1973 s. 38(4); ICTA Sch. 29 §12.\n(8)\n1973 s. 38(5); 1984 s. 81.\n277\n1979 s. 10.\n278\n1979 s. 11.\n279(1)-(6)\n1979 s. 13; 1991 s. 97.\n(7)\n1988 s. 104.\n(8)\n1991 s. 97.\n280\n1979 s. 40(1).\n281\n1979 s. 7A; 1989 Sch. 14 §5.\n282\n1979 s. 59.\n283(1)\n1975(2) s. 47(1); 1989 s. 179(1).\n(2)\n1975(2) s. 47(4).\n(3)\n1975(2) s. 47(8).\n(4), (5)\n1975(2) s. 47(11),(12).\n284\n1979 s. 154.\n285\n1987(2) s. 73; ICTA s. 841(3).\n286\n1979 s. 63 ICTA Sch. 29 §15.\n287\n1979 s. 5(1C), 92(3), 102(5), (7), 137(10), 142A(5), 149D(3), Sch. 2 §1; 1984 s. 64(3F), (12), 126(1), (4); 1985 s. 96(1), Sch. 19 §21(4); 1987(2) s. 73, 81, 95(2), Sch. 6 §2, 4, 5; ICTA s. 828, Sch. 29 §24, 26; 1989 s. 92(6); 1990 s. 46(9); 1991 s. 94, Sch. 10 §1, Sch. 17 §4(8).\n288\n1979 s. 155; 1979 s. 64; 1984 s. 64; 1985 s. 72(6); ICTA Sch. 29 §27; 1988 Sch. 13 §18; 1989 Sch. 14 §6; 1990 s. 127(2).\n289\n290\n291\nSch. 1 §1(1)\n1979 Sch. 1 §5(1); 1980 s. 77(4)(c); 1981 s. 89(2); DLA 1991.\n(2)\n1979 Sch. 1 §5(1A); 1981 s. 89(3).\n(3)\n1979 Sch. 1 §5(1B); 1981 s. 89(3); 1982 s. 80(3).\n(4)\n1979 Sch. 1 §5(1C); 1981 s. 89(3).\n(5)\n1979 Sch. 1 §5(1D); 1981 s. 89(3); 1982 s. 80(3).\n(6)\n1979 Sch. 1 §5(2); Mental Health Act 1983 Sch. 4 §49; 1981 s. 89(4); DLA 1991; SSCP.\n(7)\n1979 Sch. 1 §5(3); 1981 s. 89(5).\n2(1)\n1979 Sch. 1 §6(1); 1980 s. 78(2).\n(2)\n1979 Sch. 1 §6(2); 1980 s. 78(3); 1982 s. 80(3)(b), (d).\n(3)\n1979 Sch. 1 §6(3); 1980 s. 78(3); 1982 s. 80(3)(e).\n(4)\n1979 Sch. 1 §6(4); 1980 s. 78(3); 1982 s. 80(3)(c), (d).\n(5)\n1979 Sch. 1 §6(5); 1980 s. 78(3).\n(6)\n1979 Sch. 1 §6(6); 1980 s. 78(3); 1982 s. 80(3)(d).\n(7)-(9)\n1979 Sch. 1 §6(7)-(9); 1980 s. 78(3).\nSch. 2 §1-3\n1979 Sch. 5 §1-3; 1982 Sch. 13 §11.\n4(1)\n(2)\n1979 Sch. 5 §4(1).\n(3)-(7)\n1979 s. 65.\n(8)-(13).\n1979 Sch. 5 §4(2)-(7).\n5-8\n1979 Sch. 5 §5-8.\n9-15\n1979 Sch. 5 §9, 10.\n16\n1979 Sch. 5 §11.\n17\n1979 Sch. 5 §12.\n18\n1979 Sch. 5 §13; 1982 Sch. 13 §11.\n19-23\n1979 Sch. 5 §14-18.\nSch. 3 §1\n1988 Sch. 8§1; 1989 Sch. 15§4(2); 1990 s. 70(7)(b),Sch. 12§2(2); 1991 s. 78(7).\n2\n1988 Sch. 8§2.\n3\n1988 Sch. 8§3.\n4\n1988 Sch. 8§4; 1989 Sch. 15§3.\n5\n1988 Sch. 8§5.\n6\n1988 Sch. 8§10.\n7\n1988 Sch. 8§12; 1990 s. 63.\n8\n1988 Sch. 8§13; 1989 Sch. 15§5.\n9\n1988 Sch. 8§14.\nSch. 4 §1\n1988 Sch. 9§1; 1991 s. 101(2).\n2\n1988 Sch. 9§2; 1991 s. 101(3), (4).\n3\n1988 Sch. 9§2A; 1991 s. 101(5).\n4(1)-(4)\n1988 Sch. 9§3; 1989 Sch. 15§2; 1991 s. 101(6)-(8)\n(5)\n1989 Sch. 15§1.\n5-8\n1988 Sch. 9§4-7.\n9\n1988 Sch. 9§8; 1991 s. 101(9).\nSch. 5\n1991 Sch. 16§3-16.\nSch. 6 §1-12\n1985 Sch. 20§1-12; 1991 s. 100.\n13\n1985 Sch. 20§13; 1988 s. 110; 1991 s. 100.\n14\n1985 Sch. 20§14.\n15\n1985 Sch. 20§15; 1988 s. 110.\n16\n1985 Sch. 20§16; 1988 s. 110.\nSch. 7 §1\n1979 Sch. 4§1; ITA 1984 Sch. 8§12; 1989 Sch. 14§3(2).\n2\n1979 Sch. 4§2; 1989 Sch. 14§3(3).\n3\n1979 Sch. 4§3; ITA 1984 Sch. 8§12; 1989 Sch. 14§3(4).\n4\n1979 Sch. 4§4; 1989 Sch. 14§3(5).\n5, 6\n1979 Sch. 4§5, 6; 1989 Sch. 14§3(6).\n7\n1979 Sch. 4§7; 1989 Sch. 14§3(7).\n8\n1979 Sch. 4§8; 1985 s. 70(9).\nSch. 8\n1979 Sch. 3.\nSch. 9 §1-3\n1979 Sch. 2§1-3.\nPart II\n1979 Sch. 2 Part II together with the securities specified in the Capital Gains Tax (Gilt-edged Securities) Orders 1979-1991 made under paragraph 1 of Schedule 2 to the 1979 Act; Gas Act 1986 (c. 44) s. 50(3).",
  "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/n15",
    "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."
}