Taxation of Chargeable Gains Act 1992 section 235

Information

Section 235 formerly dealt with information requirements in relation to chargeable gains, but has been removed from the legislation.

• Section 235 originally contained provisions relating to information requirements under the chargeable gains rules.
• The section was omitted (repealed) by the Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (SI 2009/2035).
• The repeal was made under article 2 and Schedule, paragraph 32 of that Order.
• The information powers previously contained in this section were superseded by the broader information and inspection powers introduced by Schedule 36 to the Finance Act 2008 and related provisions in Schedule 47 to the Finance Act 2009.