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Legislation
Taxation of Chargeable Gains Act 1992

Part VIII Supplemental

  • Section 272 Valuation: general.
  • Section 273 Unquoted shares and securities.
  • Section 274 Value determined for inheritance tax.
  • Section 275 Location of assets.
  • Section 275A Location of certain intangible assets
  • Section 275B Section 275A: supplementary provisions
  • Section 275C Location of assets: interests of co-owners
  • Section 276 The territorial sea and the continental shelf.
  • Section 276A No gain/no loss: foreign permanent establishment exemption
  • Section 277 Double taxation relief.
  • Section 278 Allowance for foreign tax.
  • Section 279 Foreign assets: delayed remittances.
  • Section 279A Deferred unascertainable consideration: election for treatment of loss
  • Section 279B Provisions supplementary to section 279A
  • Section 279C Effect of election under section 279A
  • Section 279D Elections under section 279A
  • Section 280 Consideration payable by instalments.
  • Section 281 Payment by instalments of tax on gifts.
  • Section 282 Recovery of tax from donee.
  • Section 283 Repayment supplements.
  • Section 284 Income tax decisions.
  • Section 284A Concessions that defer a charge.
  • Section 284B Provisions supplementary to section 284A.
  • Section 285 Recognised investment exchanges.
  • Section 285A UK Economic Interest Groupings European Economic Interest Groupings
  • Section 286 Connected persons: interpretation.
  • Section 286A Residence of companies
  • Section 287 Orders and regulations made by the Treasury or the Board.
  • Section 288 Interpretation.
  • Section 289 Commencement.
  • Section 290 Savings, transitionals, consequential amendments and repeals.
  • Section 291 Short title.
  1. Part VIII · Supplemental
  2. Commencement.

Section 289 | Commencement.

From legislation.gov.uk

(1)Except where the context otherwise requires, this Act has effect in relation to tax for the year 1992-93 and subsequent years of assessment, and tax for other chargeable periods beginning on or after 6th April 1992, and references to the coming into force of this Act or any provision in this Act shall be construed accordingly.

(2)The following provisions of this Act, that is—

(a)so much of any provision of this Act as authorises the making of any order or other instrument, and

(b)except where the tax concerned is all tax for chargeable periods to which this Act does not apply, so much of any provision of this Act as confers any power or imposes any duty the exercise or performance of which operates or may operate in relation to tax for more than one chargeable period,

shall come into force for all purposes on 6th April 1992 to the exclusion of the corresponding enactments repealed by this Act.

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