Taxation of Chargeable Gains Act 1992 Schedule 10 paragraph 3

Finance Act 1973

Schedule 10, paragraph 3 records a consequential amendment made to the Finance Act 1973 as part of the consolidation of chargeable gains legislation into TCGA 1992.

• This paragraph forms part of Schedule 10, which lists consequential amendments to other legislation arising from the enactment of TCGA 1992.
• It amends a provision originally found in the Finance Act 1973 to update cross-references so they point to the corresponding sections of TCGA 1992.
• The paragraph was itself subsequently amended by the Taxation (International and Other Provisions) Act 2010, which carried out a further rewrite and consolidation of international tax rules.
• The transitional and savings provisions in Schedule 9 of the 2010 Act (paragraphs 1–9 and 22) apply to preserve continuity when interpreting the amended references.