Taxation of Chargeable Gains Act 1992 Schedule 1B paragraph 10

Regulations

Schedule 1B paragraph 10 deals with the regulation-making power under Schedule 1B, confirming that any regulations made under this Schedule may contain a broad range of supplementary, incidental, and transitional provisions.

• Regulations made under Schedule 1B may include supplementary, incidental, or consequential provisions beyond the core rules.
• The regulation-making power also extends to transitional provisions and savings, ensuring smooth implementation when rules change.
• This gives HMRC and the Treasury flexibility to address practical issues that arise without requiring further primary legislation.
• The provision was introduced by Finance Act 2019 and subsequently amended by Finance Act 2025.