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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Miscellaneous reliefs and exemptions

  • Section 262 Chattel exemption.
  • Section 263 Passenger vehicles.
  • Section 263AZA Renewables obligation certificates for domestic microgeneration
  • Section 263ZA Former employees: employment-related liabilities
  • Section 263A Agreements for sale and repurchase of securities: capital gains tax
  • Section 263AA Section 263A: interpretation
  • Section 263B Stock lending arrangements.
  • Section 263C Stock lending involving redemption.
  • Section 263CA Stock lending: insolvency etc of borrower
  • Section 263D Gains accruing to persons paying manufactured dividends
  • Section 263E Structured finance arrangements
  • Section 263F Power to modify repo provisions: non-standard repo cases
  • Section 263G Power to modify repo provisions: redemption arrangements
  • Section 263H Sections 263F and 263G: supplementary provisions
  • Section 263I Powers about manufactured overseas dividends
  • Section 264 Relief for local constituency associations of political parties on reorganisation of constituencies.
  • Section 265 Designated international organisations.
  • Section 266 Inter-American Development Bank.
  • Section 267 Sharing of transmission facilities.
  • Section 268 Decorations for valour or gallant conduct.
  • Section 268A Victims of National-Socialist persecution
  • Section 268B Compensation for deprivation of foreign assets
  • Section 269 Foreign currency for personal expenditure.
  • Section 270 Chevening Estate.
  • Section 271 Other miscellaneous exemptions.
  1. Miscellaneous reliefs and exemptions
  2. Chevening Estate.

Section 270 | Chevening Estate.

From legislation.gov.uk

The enactments relating to capital gains tax (apart from this section) shall not apply in respect of property held on the trusts of the trust instrument set out in the Schedule to the Chevening Estate Act 1959.

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