Taxation of Chargeable Gains Act 1992 section Sch 10 para 10

Trustee Savings Bank Act 1985 c. 58

Schedule 10, paragraph 10 updates cross-references in the Trustee Savings Bank Act 1985 so that they point to the corresponding provisions in the Taxation of Chargeable Gains Act 1992, replacing the earlier Capital Gains Tax Act 1979 references.

• All references to the Capital Gains Tax Act 1979 in Schedule 2 to the Trustee Savings Bank Act 1985 are replaced with references to the Taxation of Chargeable Gains Act 1992.
• Specific schedule and section numbers are updated to their 1992 Act equivalents — for example, Schedule 5 becomes Schedule 2, Chapter II of Part II becomes Chapter III of Part II, and section 134 becomes section 251.
• References to section 278 of the Taxes Act are replaced with references to sections 178 or 179 of the 1992 Act, reflecting the new location of provisions dealing with company group transfers.
• A definition of "the 1992 Act" (meaning the Taxation of Chargeable Gains Act 1992) is inserted into the interpretation paragraph of Schedule 2 to the 1985 Act.