Taxation of Chargeable Gains Act 1992 Schedule C1 paragraph 10

Introduction

Schedule C1 paragraph 10 serves as the introductory provision for the schedule, setting out the framework for how the provisions within Schedule C1 are to be applied in relation to chargeable gains.

• This paragraph was introduced by the Finance Act 2019 as part of a broader set of reforms to the chargeable gains regime.
• It provides the foundational context and scope for the remaining provisions contained within Schedule C1.
• The paragraph establishes how the schedule's rules interact with the main body of the Taxation of Chargeable Gains Act 1992.
• It forms part of the amendments inserted by Schedule 1 paragraph 12 of the Finance Act 2019.