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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. Savings, transitionals, consequential amendments and repeals.

Section 290 | Savings, transitionals, consequential amendments and repeals.

From legislation.gov.uk

(1)Schedules 10 (consequential amendments) and 11 (transitory provisions and savings) shall have effect.

(2)No letters patent granted or to be granted by the Crown to any person, city, borough or town corporate of any liberty, privilege, or exemption from subsidies, tolls, taxes, assessments or aids, and no statute which grants any salary, annuity or pension to any person free of any taxes, deductions or assessments, shall be construed or taken to exempt any person, city, borough or town corporate, or any inhabitant of the same, from tax chargeable in pursuance of this Act.

(3)Subject to Schedule 11, the enactments and instruments mentioned in Schedule 12 to this Act are hereby repealed to the extent specified in the third column of that Schedule (but Schedule 12 shall not have effect in relation to any enactment in so far as it has previously been repealed subject to a saving which still has effect on the coming into force of this section).

(4)The provisions of this Part of this Act are without prejudice to the provisions of the Interpretation Act 1978 as respects the effect of repeals.

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