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Legislation
Taxation of Chargeable Gains Act 1992
  • Introduction
  • Part 1 Capital gains tax and corporation tax on chargeable gains
  • Part II General Provisions relating to computation of gains and acquisitions and disposals of assets
  • Part III Individuals, partnerships, trusts and collective investment schemes etc
  • Part IV Shares, securities, options etc.
  • Part V Transfer of business assets, business asset disposal relief and investors' relief
  • Part VI Companies, oil, insurance etc.
  • Part VII Other property, businesses, investments etc.
  • Part 7A UK representatives of non-UK residents
  • Part VIII Supplemental
  • SCHEDULE A1 Application of taper relief
  • SCHEDULE B1 Disposals of UK residential property interests
  • SCHEDULE BA1 Disposals of non-UK residential property interests
  • SCHEDULE C1 Section 14F: meaning of “closely-held company” and “widely-marketed scheme”
  • Schedule D1 Relief for new residents on foreign gains
  • SCHEDULE 1 UK resident individuals to whom the remittance basis applied
  • SCHEDULE 1A Assets deriving 75% of value from UK land etc
  • SCHEDULE 1B Residential property gains
  • SCHEDULE 1C Annual exempt amount in cases involving settled property
  • SCHEDULE 2 Assets held on 6th April 1965
  • SCHEDULE 3 Assets held on 31st March 1982
  • SCHEDULE 4 Deferred charges on gains before 31st March 1982
  • SCHEDULE 4ZZA Relevant high value disposals: gains and losses
  • SCHEDULE 4ZZB Non-resident CGT disposals: gains and losses
  • SCHEDULE 4ZZC Disposals of residential property interests: gains and losses
  • SCHEDULE 4ZA Sub-fund settlements
  • SCHEDULE 4A Disposal of interest in settled property: deemed disposal of underlying assets
  • SCHEDULE 4AA Re-basing for non-residents in respect of UK land etc held on 5 April 2019
  • SCHEDULE 4B Transfers of value by trustees linked with trustee borrowing
  • SCHEDULE 4C Transfers of value: attribution of gains to beneficiaries
  • SCHEDULE 5 Attribution of gains to settlors with interest in non-resident or dual resident settlement
  • SCHEDULE 5A Settlements with foreign element: information
  • SCHEDULE 5AZA Meaning of “scheme of reconstruction”
  • SCHEDULE 5AA Meaning of “scheme of reconstruction”
  • SCHEDULE 5AAA UK property rich collective investment vehicles etc
  • SCHEDULE 5B Enterprise investment scheme: re-investment
  • SCHEDULE 5BA Enterprise investment scheme: application of taper relief
  • SCHEDULE 5BB Seed enterprise investment scheme: re-investment
  • SCHEDULE 5C Venture capital trusts: deferred charge on re-investment
  • SCHEDULE 6 Retirement relief etc.
  • SCHEDULE 7 Relief for gifts of business assets
  • SCHEDULE 7ZA Business asset disposal relief: “trading company” and “trading group”
  • SCHEDULE 7ZB Investors' relief: disqualification of shares
  • SCHEDULE 7A Restriction on set-off of pre-entry losses
  • SCHEDULE 7AA Restrictions on setting losses against pre-entry gains
  • SCHEDULE 7AB Roll-over of degrouping charge: modification of enactments
  • SCHEDULE 7AC Exemptions for disposals by companies with substantial shareholding
  • SCHEDULE 7AD Gains of insurance company from venture capital investment partnership
  • SCHEDULE 7B Modification of Act in relation to overseas life insurance companies
  • SCHEDULE 7C Relief for transfers to Schedule 2 share plans
  • SCHEDULE 7D ... Share schemes and share incentives
  • SCHEDULE 8 Leases
  • SCHEDULE 8A
  • SCHEDULE 8B Hold-over relief for gains re-invested in social enterprises
  • SCHEDULE 9 Gilt-edged securities
  • SCHEDULE 10 Consequential amendments
  • SCHEDULE 11 Transitional provisions and savings
  • SCHEDULE 12 Repeals
  • Schedule
  1. Taxation of Chargeable Gains Act 1992
  2. Introduction

Introduction

From legislation.gov.uk

An Act to consolidate certain enactments relating to the taxation of chargeable gains.

[6th March 1992]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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