Taxation of Chargeable Gains Act 1992 Schedule 10 paragraph 22

Finance Act 1990

Schedule 10 paragraph 22 updates cross-references in the Finance Act 1990 so that they point to the corresponding provisions of the Taxation of Chargeable Gains Act 1992 instead of the old Capital Gains Tax Act 1979.

• References in Finance Act 1990 section 116(5) to sections 150(1)–(3) and 152 of the 1979 Act are replaced with references to sections 272(1)–(4) and 273 of the 1992 Act.
• The reference in section 120 of the 1990 Act to section 27 of the 1979 Act is replaced with a reference to section 28 of the 1992 Act.
• Schedule 12 to the 1990 Act is updated throughout, replacing mentions of the 1979 Act with the 1992 Act, including specific section number changes (e.g. section 134 becomes section 251, and sections 115–119 become sections 152–156).
• The definition paragraph in Schedule 12 is amended so that "the 1992 Act" means the Taxation of Chargeable Gains Act 1992, replacing the former definition of "the 1979 Act".