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Legislation
Taxation of Chargeable Gains Act 1992

SCHEDULE 1B Residential property gains

  • Crossheading Meaning of “residential property gain”
  • Crossheading Attribution of gain to residential property
  • Crossheading Disposing of residential property
  • Crossheading Interest in land
  • Crossheading Dwelling: basic meaning
  • Crossheading Building temporarily unsuitable for use as a dwelling
  • Crossheading Disposal of a building that has undergone works
  • Crossheading Other definitions
  • Crossheading Power to modify meaning of “use as a dwelling”
  • Crossheading Regulations
  1. Taxation of Chargeable Gains Act 1992
  2. Residential property gains

Schedule 1B | Residential property gains F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Meaning of “residential property gain”

(1)Repealed

Attribution of gain to residential property

(2)Repealed

Disposing of residential property

(3)Repealed

Interest in land

(4)Repealed

Dwelling: basic meaning

(5)Repealed

Building temporarily unsuitable for use as a dwelling

(6)Repealed

Disposal of a building that has undergone works

(7)Repealed

Other definitions

(8)Repealed

Power to modify meaning of “use as a dwelling”

(9)Repealed

Regulations

(10)Repealed

Notes

  1. F1

    Sch. 1B omitted (with effect in accordance with s. 7(3) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 7(3), Sch. 1 para. 5 (with Sch. 2 Pts. 1, 2)

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