Taxation of Chargeable Gains Act 1992 Schedule 10 paragraph 18

Water Act 1989 c. 15

Paragraph 18 of Schedule 10 updates cross-references in section 95 of the Water Act 1989 to replace references to the Capital Gains Tax Act 1979 with corresponding references to the Taxation of Chargeable Gains Act 1992.

• The reference in subsection (4) to the "Capital Gains Tax Act 1979 (the 1979 Act)" is replaced with a reference to the "Taxation of Chargeable Gains Act 1992 (the 1992 Act)".
• The reference in subsection (5) to "1979" is updated to "1992".
• The reference in subsection (6) to section 134 of the 1979 Act is replaced with a reference to section 251 of the 1992 Act.
• These are purely consequential amendments that do not change the substance of the Water Act provisions; they simply ensure that the correct consolidating legislation is cited.