Taxation of Chargeable Gains Act 1992 Schedule 5 paragraphs 10–14

Information

Schedule 5, paragraphs 10–14 dealt with information requirements relating to chargeable gains, though paragraph 10 was removed from the legislation in 2009.

  • Paragraph 10 of Schedule 5 to TCGA 1992 originally set out information provisions relating to chargeable gains.
  • Paragraph 10 was omitted from the legislation with effect from 13 August 2009.
  • The removal was made by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (SI 2009/2035).
  • Earlier amendments to these provisions had been made by Finance Act 1994, section 97(4) and Schedule 26.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.