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Taxation of Chargeable Gains Act 1992

▸ Part I – Capital gains tax and corporation tax on chargeable gains (ss 1-14H)
  • ▸ Chapter 1 – Capital Gains Tax (ss 1-1O)
    • Charge to capital gains tax (s 1)
    • Territorial scope of charge (ss 1A-1D)
    • Deduction of allowable losses (ss 1E-1F)
    • UK resident individuals with split tax years (s 1G)
    • Rates of CGT (ss 1H-1J)
    • Annual exempt amount (ss 1K-1L)
    • Temporary periods of non-residence (ss 1M-1N)
    • Interpretation (s 1O)
  • ▸ Chapter 2 – Corporation tax on chargeable gains (ss 2-2G)
    • Corporation tax on chargeable gains: the general scheme (ss 2-2A)
    • Territorial scope (ss 2B-2C)
    • Application of CGT principles etc (ss 2D-2F)
    • Supplementary (s 2G)
  • ▸ Chapter 3 – Attribution of gains of non-UK resident close companies (ss 3-14H)
    • Gains of non-UK resident companies not otherwise chargeable (ss 3-3B)
    • Prevention of multiple charges (s 3C)
    • Individuals who were non-UK domiciled and temporary non-residents (ss 3D-3E)
    • Application to groups (s 3F)
    • Supplementary (s 3G)
    • Capital gains tax (s 4-7)
    • Corporation tax (s 8)
    • Residence etc. (ss 9-14A)
    • UK residential property: non-resident CGT (ss 14B-14H)
▸ Part II – General provisions relating to computation of gains and acquisitions and disposals of assets (ss 15-57B)
  • ▸ Chapter I – Introductory (ss 15-20)
    • Section 15 – Computation of gains [TCGA 1992 s 15]
    • Section 16 – Computation of losses [TCGA 1992 s 16]
    • Section 16ZA – Losses: non-UK domiciled individuals [TCGA 1992 s 16ZA]
    • Section 16ZB – Individual who has made election under section 16ZA: foreign chargeable gains remitted in tax year after tax year in which accrue [TCGA 1992 s 16ZB]
    • Section 16ZC – Individual who has made election under section 16ZA and to whom remittance basis applies [TCGA 1992 s 16ZC]
    • Section 16ZD – Section 16ZC: supplementary [TCGA 1992 s 16ZD]
    • Section 16A – Restrictions on allowable losses [TCGA 1992 s 16A]
    • Section 17 – Disposals and acquisitions treated as made at market value [TCGA 1992 s 17]
    • Section 18 – Transactions between connected persons [TCGA 1992 s 18]
    • Section 19 – Deemed consideration in certain cases where assets disposed of in a series of transactions [TCGA 1992 s 19]
    • Section 20 – Original market value and aggregate market value for purposes of section 19 [TCGA 1992 s 20]
  • ▸ Chapter II – Assets and disposals of assets (ss 21-34)
    • General provisions (ss 21-28)
    • Value shifting (ss 29-31)
    • Section 31A – Asset-holding company leaving the group [TCGA 1992 s 31A]
    • Section 32 – Disposals within a group followed by a disposal of shares [TCGA 1992 s 32]
    • Section 33 – Provisions supplementary to sections 30 to 32 [TCGA 1992 s 33]
    • Section 33A – Modification of sections 30 to 33 in relation to chargeable intangible asset [TCGA 1992 s 33A]
    • Section 34 – Transactions treated as a reorganisation of share capital [TCGA 1992 s 34]
  • ▸ Chapter III – Computation of gains: general provisions (ss 35-52)
    • Re-basing to 1982, and assets held on 6th April 1965 (ss 35-36)
    • Re-basing for non-residents for UK land etc held on 5 April 2019 (s 36A)
    • Allowable deductions (ss 37-43)
    • Wasting assets (ss 44-47)
    • Cash basis accounting (ss 47A-47B)
    • Miscellaneous provisions (ss 48-52)
  • ▸ Chapter IV – Computation of gains: the indexation allowance (ss 52A-57)
    • Section 52A – Chapter to apply only for corporation tax purposes [TCGA 1992 s 52A]
    • Section 53 – The indexation allowance and interpretative provisions [TCGA 1992 s 53]
    • Section 54 – Calculation of indexation allowance [TCGA 1992 s 54]
    • Section 55 – Assets owned on 31st March 1982 or acquired on a no gain_no loss disposal [TCGA 1992 s 55]
    • Section 56 – Part disposals and disposals on a no-gain_no-loss basis [TCGA 1992 s 56]
    • Section 57 – Receipts etc. which are not treated as disposals but affect relevant allowable expenditure [TCGA 1992 s 57]
  • ▸ Chapter V – Computation of Gains and Losses: Relevant High Value Disposals (ss 57A)
    • Section 57A – Gains and losses on relevant high value disposals [TCGA 1992 s 57A]
  • ▸ Chapter VI – Computation of gains and losses: non-resident CGT disposals (ss 57B)
    • Section 57B – Gains and losses on non-resident CGT disposals [TCGA 1992 s 57B]
  • ▸ Chapter VII – Computation of gains and losses: disposals of residential property interests (ss 57C)
    • Section 57C – Gains and losses on disposals of residential property interests [TCGA 1992 s 57C]
▸ Part III – Individuals, partnerships, trusts and collective investment schemes (ss 58-103KH)
  • ▸ Chapter I – Miscellaneous provisions (ss 58-67)
    • Section 58 – Spouses and civil partners [TCGA 1992 s 58]
    • Section 59 – Partnerships [TCGA 1992 s 59]
    • Section 59A – Limited liability partnerships [TCGA 1992 s 59A]
    • Section 59AA – Limited liability partnerships: deemed disposal [TCGA 1992 s 59A]
    • Section 59B – Alternative investment fund managers (1) [TCGA 1992 s 59B]
    • Section 59C – Alternative investment managers (2) [TCGA 1992 s 59C]
    • Section 60 – Nominees and bare trustees [TCGA 1992 s 60]
    • Section 61 – Funds in court [TCGA 1992 s 61]
    • Section 62 – Death: general provisions [TCGA 1992 s 62]
    • Section 63 – Death: application of law in Scotland [TCGA 1992 s 63]
    • Section 63A – Death: application of law in Northern Ireland [TCGA 1992 s 63A]
    • Section 64 – Expenses in administration of estates and trusts [TCGA 1992 s 64]
    • Section 65 – Liability for tax of trustees or personal representatives [TCGA 1992 s 65]
    • Section 66 – Insolvents' assets [TCGA 1992 s 66]
    • Section 67 – Provisions applicable where section 79 of the Finance Act 1980 has applied [TCGA 1992 s 67]
  • ▸ Chapter II – Settlements (ss 68-98A)
    • General provisions (ss 68-79B)
    • Migration of settlements, non-resident settlements and dual resident settlements (ss 80-98A)
  • ▸ Chapter III – Collective investment schemes and investment trusts etc. (ss 99-103D)
    • Section 99 – Application of Act to unit trust schemes [TCGA 1992 s 99]
    • Section 99A – Treatment of umbrella schemes [TCGA 1992 s 99A]
    • Section 99B – Calculation of the disposal cost of accumulation units [TCGA 1992 s 99B]
    • Section 100 – Exemption for authorised unit trusts etc [TCGA 1992 s 100]
    • Section 100A – Exemption for certain EEA UCITS [TCGA 1992 s 100]
    • Section 101 – Transfer of company's assets to investment trust [TCGA 1992 s 101]
    • Section 101A – Transfer within group to investment trust [TCGA 1992 s 101A]
    • Section 101B – Transfer of company's assets to venture capital trust [TCGA 1992 s 101B]
    • Section 101C – Transfer within group to venture capital trust [TCGA 1992 s 101C]
    • Section 102 – Collective investment schemes with property divided into separate parts [TCGA 1992 s 102]
    • Section 103 – Restriction on availability of indexation allowance [TCGA 1992 s 103]
    • Section 103A – Application of Act to certain offshore funds [TCGA 1992 s 103A]
    • Section 103B – Application of section 99B to transparent funds [TCGA 1992 s 103B]
    • Section 103C – Power to make regulations about collective investment schemes [TCGA 1992 s 103C]
    • Section 103D – Co-ownership schemes [TCGA 1992 s 103D]
    • Section 103DA – Tax transparent funds: share pooling etc [TCGA 1992 s s 103DA]
    • Section 103DB – UK property rich collective investment vehicles etc. [TCGA 1992 s 103DB]
  • ▸ Chapter IV – Collective Investment Schemes: Exchanges, Mergers and Schemes of Reconstruction (ss 103E-103K)
    • Section 103E – Application of Chapter [TCGA 1992 s 103E]
    • Section 103F – Exchange of units for units in the same scheme [TCGA 1992 s 103F]
    • Section 103G – Exchange of units for those in another collective investment scheme [TCGA 1992 s 103G]
    • Section 103H – Scheme of reconstruction involving issue of units [TCGA 1992 s 103H]
    • Section 103I – Scheme of reconstruction involving conversion scheme [TCGA 1992 s 103I]
    • Section 103J – Supplementary provisions [TCGA 1992 s 103J]
    • Section 103K – Restriction on application of sections 103G, 103H and 103I [TCGA 1992 s 103K]
  • ▸ Chapter V – Carried interest (ss 103KA-103KH)
    • Section 103KA – Carried interest [TCGA 1992 s 103KA]
    • Section 103KB – Carried interest: consideration on disposal etc. of right [TCGA 1992 s 103KB]
    • Section 103KC – Carried interest: foreign chargeable gains [TCGA 1992 s 103KC]
    • Section 103KD – Carried interest: anti-avoidance [TCGA 1992 s 103KD]
    • Section 103KE – Carried interest: avoidance of double taxation [TCGA 1992 s 103KE]
    • Section 103KF – Relief for external investors on disposal of partnership asset [TCGA 1992 s 103KF]
    • Section 103KFA – Election for carried interest gains to be chargeable as scheme profits arise [TCGA 1992 s 103KFA]
    • Section 103KFB – Election in relation to scheme to apply to associated schemes [TCGA 1992 s 103KFB]
    • Section 103KFC – Interaction with other charges [TCGA 1992 s 103KFC]
    • Section 103KFD – Deemed accrual of loss where carried interest never arises [TCGA 1992 s 103KFD]
    • Section 103KFE – Anti-avoidance [TCGA 1992 s 103KFE]
    • Section 103KG – Meaning of “arise” in Chapter 5 [TCGA 1992 s 103KG]
    • Section 103KH – Interpretation of Chapter 5 [TCGA 1992 s 103KH]
▸ Part IV – Shares, securities, options etc. (ss 104-151Z)
  • ▸ Chapter I – General (ss 104-125A)
    • Share pooling, identification of securities, and indexation (ss 104-114)
    • Gilt-edged securities and qualifying corporate bonds (ss 115-117B)
    • Deep discount securities, the accrued income scheme etc. (ss 118-120)
    • Savings certificates etc. (s 121)
    • Capital distribution in respect of shares etc. (ss 122-123)
    • Close companies (ss 124-125)
    • Share loss relief (s 125A)
  • ▸ Chapter II – Reorganisation of share capital, conversion of securities etc. (ss 126-140L)
    • Reorganisation or reduction of share capital (ss 126-131)
    • Conversion of securities (ss 132-134)
    • Company reconstructions ... (ss 135-140)
    • Transfers concerning companies of different member States (ss 140A-140DA)
    • Mergers within European Community (ss 140E-140GA)
    • Transparent entities: disapplication of reliefs related to Mergers Directive (ss 140H-140L)
  • ▸ Chapter III – Miscellaneous provisions relating to commodities, futures, options and other securities (ss 141-151G)
    • Section 141 – Stock dividends: consideration for new holding [TCGA 1992 s 141]
    • Section 142 – Capital gains on stock dividends [TCGA 1992 s 142]
    • Section 142A – REITs: chargeable gains on stock dividends [TCGA 1992 s 142A]
    • Section 143 – Commodity and financial futures and qualifying options [TCGA 1992 s 143]
    • Section 144 – Options and forfeited deposits [TCGA 1992 s 144]
    • Section 144ZA – Application of market value rule in case of exercise of option [TCGA 1992 s 144ZA]
    • Section 144ZB – Exception to rule in section 144ZA [TCGA 1992 s 144ZB]
    • Section 144ZC – Section 144ZB: non-commercial exercise of option [TCGA 1992 s 144ZC]
    • Section 144ZD – Section 144ZB: alteration of value to obtain tax advantage [TCGA 1992 s 144ZD]
    • Section 144A – Cash-settled options [TCGA 1992 s 144A]
    • Section 145 – Call options: indexation allowance [TCGA 1992 s 145]
    • Section 146 – Options: application of rules as to wasting assets [TCGA 1992 s 146]
    • Section 147 – Quoted options treated as part of new holdings [TCGA 1992 s 147]
    • Section 148 – Traded options: closing purchases [TCGA 1992 s 148]
    • Section 148A – Futures and options involving guaranteed returns [TCGA 1992 s 148A]
    • Section 148B – Deemed disposals at a gain under section 564(4) of ITTOIA 2005 [TCGA 1992 s 148B]
    • Section 148C – Deemed disposals at a loss under section 564(4) of ITTOIA 2005 [TCGA 1992 s 148C]
    • Section 149 – Rights to acquire qualifying shares [TCGA 1992 s 149]
    • Section 149A – Employment-related securities options [TCGA 1992 s 149A]
    • Section 149AA – Restricted and convertible employment-related securities [TCGA 1992 s 149AA]
    • Section 149AB – Shares in research institution spin-out companies [TCGA 1992 s 149AB]
    • Section 149B – Employee incentive schemes: conditional interests in shares [TCGA 1992 s 149B]
    • Section 149C – Priority share allocations [TCGA 1992 s 149C]
    • Section 150 – Business expansion schemes [TCGA 1992 s 150]
    • Section 150A – Enterprise investment schemes [TCGA 1992 s 150A]
    • Section 150B – Enterprise investment scheme: reduction of relief [TCGA 1992 s 150B]
    • Section 150C – Enterprise investment scheme: re-investment [TCGA 1992 s 150C]
    • Section 150D – Enterprise investment scheme: application of taper relief [TCGA 1992 s 150D]
    • Section 150E – Seed enterprise investment scheme [TCGA 1992 s 150E]
    • Section 150F – Seed enterprise investment scheme: reduction of relief [TCGA 1992 s 150F]
    • Section 150G – Seed enterprise investment scheme: re-investment [TCGA 1992 s 150G]
    • Section 151 – Personal equity plans [TCGA 1992 s 151]
    • Section 151A – Venture capital trusts: reliefs. [TCGA 1992 s 151A]
    • Section 151B – Venture capital trusts: supplementary [TCGA 1992 s 151B]
    • Section 151BA – CITR: identification of securities or shares on a disposal [TCGA 1992 s 151BA]
    • Section 151BB – CITR: rights issues etc. [TCGA 1992 s 151BB]
    • Section 151BC – CITR: company reconstructions etc. [TCGA 1992 s 151BC]
    • Section 151C – Strips: manipulation of price: associated payment giving rise to loss [TCGA 1992 s 151C]
    • Section 151D – Corporate strips: manipulation of price: associated payment giving rise to loss [TCGA 1992 s 151D]
    • Section 151E – Exchange gains and losses from loan relationships: regulations [TCGA 1992 s 151E]
    • Section 151F – Treatment of alternative finance arrangements [TCGA 1992 s 151F]
    • Section 151G – Regulations where non-qualifying shares conditions altered [TCGA 1992 s 151G]
  • ▸ Chapter IV – Alternative finance arrangements (ss 151H-151Z)
    • Introduction (ss 151H-151I)
    • Arrangements that are alternative finance arrangements (ss 151J-151O)
    • Meaning of “alternative finance return” (ss 151P-151S)
    • Special rules for investment bond arrangements (ss 151T-151W)
    • Other rules (ss 151X-151Z)
▸ Part V – Transfer of business assets and investors' relief] [[business asset disposal relief] (ss 152-169V)
  • ▸ Chapter I – General provisions [Transfer of business assets] (ss 153-164)
    • Replacement of business assets (ss 152-160)
    • Stock in trade (s 161)
    • Transfer of business to a company (ss 162-162A)
    • Transfer of business from company to shareholders (ss 162B-162C)
    • Retirement relief (ss 163-164)
  • ▸ Chapter IA – Roll-over relief on re-investment (ss 164A-164N)
    • Section 164A – Relief on re-investment for individuals [TCGA 1992 s 164A]
    • Section 164B – Roll-over relief on re-investment by trustees [TCGA 1992 s 164B]
    • Section 164BA – Interaction with retirement relief [TCGA 1992 s 164BA]
    • Section 164C – Restriction applying to retirement relief and roll-over relief on re-investment [TCGA 1992 s 164C]
    • Section 164D – Relief carried forward into replacement shares [TCGA 1992 s 164D]
    • Section 164E – Application of Chapter in cases of an exchange of shares [TCGA 1992 s 164E]
    • Section 164F – Failure of conditions of relief [TCGA 1992 s 164F]
    • Section 164FA – Loss of relief in cases where shares acquired on being issued [TCGA 1992 s 164FA]
    • Section 164FF – Qualifying investment acquired from husband or wife [TCGA 1992 s 164FF]
    • Section 164FG – Multiple claims [TCGA 1992 s 164FG]
    • Section 164G – Meaning of “qualifying company” [TCGA 1992 s 164G]
    • Section 164H – Property companies etc. not to be qualifying companies [TCGA 1992 s 164H]
    • Section 164I – Qualifying trades [TCGA 1992 s 164I]
    • Section 164J – Provisions supplementary to section 164I [TCGA 1992 s 164J]
    • Section 164K – Foreign residents [TCGA 1992 s 164K]
    • Section 164L – Anti-avoidance provisions [TCGA 1992 s 164L]
    • Section 164M – Exclusion of double relief [TCGA 1992 s 164M]
    • Section 164MA – Exclusion of double relief [TCGA 1992 s 164MA]
    • Section 164N – Interpretation of Chapter IA [TCGA 1992 s 164N]
  • ▸ Chapter II – Gifts of business assets (ss 165-169G)
    • Section 165 – Relief for gifts of business assets [TCGA 1992 s 165]
    • Section 165A – Meaning of “holding company”, “trading company” and “trading group” [TCGA 1992 s 165A]
    • Section 166 – Gifts to non-residents [TCGA 1992 s 166]
    • Section 167 – Gifts to foreign-controlled companies [TCGA 1992 s 167]
    • Section 167A – Gifts of direct or indirect interests in UK land to non-residents [TCGA 1992 s 167A]
    • Section 168 – Emigration of donee [TCGA 1992 s 168]
    • Section 168A – Postponing held-over gain: interests in UK land [TCGA 1992 s 168A]
    • Section 169 – Gifts into dual resident trusts [TCGA 1992 s 169]
    • Section 169A – Cessation of trade by limited liability partnership [TCGA 1992 s 169A]
    • Section 169B – Gifts to settlor-interested settlements [TCGA 1992 s 169B]
    • Section 169C – Clawback of relief if settlement becomes settlor-interested etc [TCGA 1992 s 169C]
    • Section 169D – Exceptions to sections 169B and 169C [TCGA 1992 s 169D]
    • Section 169E – Meaning of “settlor” in sections 169B to 169D and 169G [TCGA 1992 s 169E]
    • Section 169F – Meaning of “interest in a settlement” in sections 169B to 169D [TCGA 1992 s 169F]
    • Section 169G – Meaning of “arrangement” in sections 169B to 169E and information power [TCGA 1992 s 169G]
  • ▸ Chapter III – Business asset disposal relief (ss 169H-169SA)
    • Section 169H – Introduction [TCGA 1992 s 169H]
    • Section 169I – Material disposal of business assets [TCGA 1992 s 169I]
    • Section 169J – Disposal of trust business assets [TCGA 1992 s 169J]
    • Section 169K – Disposal associated with relevant material disposal [TCGA 1992 s 169K]
    • Section 169L – Relevant business assets [TCGA 1992 s 169L]
    • Section 169LA – Relevant business assets: goodwill transferred to a close compan] etc. [TCGA 1992 s 169LA]
    • Section 169M – Relief to be claimed [TCGA 1992 s 169M]
    • Section 169N – Amount of relief: general [TCGA 1992 s 169N]
    • Section 169O – Amount of relief: special provisions for certain trust disposals [TCGA 1992 s 169O]
    • Section 169P – Amount of relief: special provision for certain associated disposals [TCGA 1992 s 169P]
    • Section 169Q – Reorganisations: disapplication of section 127 [TCGA 1992 s 169Q]
    • Section 169R – Reorganisations involving acquisition of qualifying corporate bonds [TCGA 1992 s 169R]
    • Section 169S – Interpretation of Chapter [TCGA 1992 s 169S]
    • Section 169SA – Meaning of "trading company" and "trading group" [TCGA 1992 s 169SA]
  • ▸ Chapter 3A – Business asset disposal relief where company ceases to be individual's personal company (ss 169SB-169SH)
    • Section 169SB – Overview of Chapter [TCGA 1992 s 169SB]
    • Section 169SC – Election by individual where company ceases to be personal company [TCGA 1992 s 169SC]
    • Section 169SD – Supplementary election to defer gains until subsequent disposal [TCGA 1992 s 169SD]
    • Section 169SE – Application of section 169SD where section 116 applies [TCGA 1992 s 169SE]
    • Section 169SF – Application of section 169SD where sections 127 to 130 apply [TCGA 1992 s 169SF]
    • Section 169SG – Elections under sections 169SC and 169SD [TCGA 1992 s 169SG]
    • Section 169SH – Claims for relief in respect of subsequent disposals [TCGA 1992 s 169SH]
  • ▸ Chapter IV – where held-over gains become chargeable [Business asset disposal relief] (ss 169T-169V)
    • Section 169T – Overview of Chapter [TCGA 1992 s 169T]
    • Section 169U – Eligibility conditions for deferred business asset disposal relief [TCGA 1992 s 169U]
    • Section 169V – Operation of deferred business asset disposal relief [TCGA 1992 s 169V]
  • ▸ Chapter V – Investor's relief (ss 169VA-169VY)
    • Overview (s 169VA)
    • Qualifying shares (s 169VB)
    • The relief (s 169VC-169VG)
    • Trustees of a settlement: special provision (ss 169VH-169VI)
    • Disposals of interests in shares (s 169VJ)
    • Cap on relief (ss 169VK-169VL)
    • Claims for relief (ss 169VM)
    • Reorganisations (ss 169VN-169VT)
    • Supplemental (ss 169VU-169VY)
▸ Part VI – Companies, oil, insurance etc. (ss 170-221)
  • ▸ Chapter I – – Companies (ss 170-192A)
    • Groups of companies (s 170)
    • Transactions within groups (ss 171-175)
    • Losses attributable to depreciatory transactions (ss 176-177A)
    • Pre-entry gains (s 177B)
    • Companies leaving groups (ss 178-181)
    • Restriction on indexation allowance for groups and associated companies (ss 182-184)
    • Restrictions on buying losses or gains etc (ss 184A-184I)
    • Assets subject to EU exit charges (s 184J)
    • Non-resident and dual resident companies (ss 185-188)
    • Pooling of NRCGT gains and losses (ss 188A-188K)
    • Recovery of tax otherwise than from tax-payer company (ss 189-190)
    • Demergers (s 192)
    • Disposals by companies with substantial shareholding (s 192A)
  • ▸ Chapter II – – Oil and Mining Industries (ss 193-203)
    • Oil exploration and exploitation (ss 193-200)
    • Mineral leases (ss 201-203)
  • ▸ Chapter III – – Insurance (ss 204-214BA)
    • Section 204 – Policies of insurance [TCGA 1992 s 204]
    • Section 205 – Disallowance of insurance premiums as expenses [TCGA 1992 s 205]
    • Section 206 – Underwriters [TCGA 1992 s 206]
    • Section 207 – Disposal of assets in premiums trust [TCGA 1992 s 207]
    • Section 208 – Premiums trust funds: indexation [TCGA 1992 s 208]
    • Section 209 – Interpretation, regulations about underwriters etc. [TCGA 1992 s 209]
    • Section 210 – Life assurance and deferred annuities [TCGA 1992 s 210]
    • Section 210A – Ring-fencing of losses [TCGA 1992 s 210A]
    • Section 210B – Disposal and acquisition of section 119 or 120 securities [TCGA 1992 s 210B]
    • Section 210C – Losses on disposal of authorised investment fund assets to connected manager [TCGA 1992 s 210C]
    • Section 211 – Transfers of business [TCGA 1992 s 211]
    • Section 211ZA – Transfers of business: transfer of unused losses [TCGA 1992 s 211ZA]
    • Section 211A – Gains of insurance company from venture capital investment partnership [TCGA 1992 s 211A]
    • Section 211B – Transfers of assets to certain collective investment schemes [TCGA 1992 s 211B]
    • Section 212 – Annual deemed disposal of holdings of unit trusts etc. [TCGA 1992 s 212]
    • Section 213 – Spreading of gains and losses under section 212 [TCGA 1992 s 213]
    • Section 213A – Power to modify ss. 212 and 213 etc. in case of CFCs that are offshore funds [TCGA 1992 s 213A]
    • Section 214 – Transitional provisions [TCGA 1992 s 214]
    • Section 214A – Further transitional provisions [TCGA 1992 s 214A]
    • Section 214B – Modification of Act in relation to overseas life insurance companies [TCGA 1992 s 214B]
    • Section 214BA – Interpretation [TCGA 1992 s 214BA]
  • ▸ Chapter IV – – Miscellaneous Cases (ss 214C-221)
    • Section 214C – Gains not eligible for taper relief [TCGA 1992 s 214C]
    • Building societies etc. (ss 215-217)
    • Friendly societies (ss 217A-217C)
    • Registered societies and co-operatives (s 217D)
    • The Regulator of Social Housing, the Secretary of State and housing associations (s 218-220)
    • Other bodies (s 221)
▸ Part VII – Other property, businesses, investments etc. (ss 222-271ZB)
  • ▸ Private residences (ss 222-226B)
    • Section 222 – Relief on disposal of private residence [TCGA 1992 s 222]
    • Section 222A – Determination of main residence: non-resident CGT disposals [TCGA 1992 s 222A]
    • Section 222B – Non-qualifying tax years [TCGA 1992 s 222B]
    • Section 222C – Day count test [TCGA 1992 s 222C]
    • Section 223 – Amount of relief [TCGA 1992 s 223]
    • Section 223ZA – Amount of relief: individual’s residency delayed by certain events [TCGA 1992 s 223ZA]
    • Section 223A – Amount of relief: non-resident CGT disposals [TCGA 1992 s 223A]
    • Section 223B – Additional relief: part of private residence let out [TCGA 1992 s 223B]
    • Section 224 – Relief under sections 223 and 223B: further provisions [TCGA 1992 s 224]
    • Section 225 – Private residence occupied under terms of settlement [TCGA 1992 s 225]
    • Section 225A – Private residence held by personal representatives [TCGA 1992 s 225A]
    • Section 225B – Disposals in connection with divorce, etc. [TCGA 1992 s 225B]
    • Section 225BA – Deferred payments on disposals in connection with divorce etc. [TCGA 1992 s 225BA]
    • Section 225C – Sale of private residence under certain agreements with employer, etc [TCGA 1992 s 225C]
    • Section 225D – Private residence of adult placement carer [TCGA 1992 s 225D]
    • Section 225E – Disposals by disabled persons or persons in care homes etc. [TCGA 1992 s 225E]
    • Section 226 – Private residence occupied by dependent relative before 6th April 1988 [TCGA 1992 s 226]
    • Section 226A – Private residence relief: cases where relief obtained under section 260 [TCGA 1992 s 226A]
    • Section 226B – Exception to section 226A [TCGA 1992 s 226B]
  • ▸ Employee share ownership trusts (ss 227-236)
    • Section 227 – Conditions for roll-over relief [TCGA 1992 s 227]
    • Section 228 – Conditions for relief: supplementary [TCGA 1992 s 228]
    • Section 229 – The relief [TCGA 1992 s 229]
    • Section 230 – Dwelling-houses: special provision [TCGA 1992 s 230]
    • Section 231 – Shares: special provision [TCGA 1992 s 231]
    • Section 232 – Chargeable event when replacement assets owned [TCGA 1992 s 232]
    • Section 233 – Chargeable event when replacement property owned [TCGA 1992 s 233]
    • Section 234 – Chargeable events when bonds owned [TCGA 1992 s 234]
    • Section 235 – Information [TCGA 1992 s 235]
    • Section 236 – Prevention of double charge [TCGA 1992 s 236]
  • ▸ Share incentive plans (s 236A)
    • Section 236A – Relief for transfers to share incentive plans [TCGA 1992 s 236A]
  • ▸ Employee shareholders (ss 236B-236G)
    • Section 236B – Exemption for employee shareholder shares [TCGA 1992 s 236B]
    • Section 236C – Only first £50,000 of shares under associated agreements to be exempt [TCGA 1992 s 236C]
    • Section 236D – Shares not exempt if shareholder or connected person has material interest in company [TCGA 1992 s 236D]
    • Section 236E – Identification of exempt employee shareholder shares [TCGA 1992 s 236E]
    • Section 236F – Reorganisation of share capital involving employee shareholder shares [TCGA 1992 s 236F]
    • Section 236G – Relinquishment of employment rights is not disposal of an asset [TCGA 1992 s 236G]
  • ▸ Employee-ownership trusts (ss 236H-236U)
    • Section 236H – Disposals to employee-ownership trusts [TCGA 1992 s 236H]
    • Section 236I – Trading requirement [TCGA 1992 s 236I]
    • Section 236J – All-employee benefit requirement [TCGA 1992 s 236J]
    • Section 236K – Further provision about the equality requirement [TCGA 1992 s 236K]
    • Section 236L – Cases in which all-employee benefit requirement treated as met [TCGA 1992 s 236L]
    • Section 236LA – Trustee independence requirement [TCGA 1992 s 236LA]
    • Section 236M – Controlling interest requirement [TCGA 1992 s 236M]
    • Section 236N – Limited participation requirement [TCGA 1992 s 236N]
    • Section 236O – No section 236H relief if disqualifying event in next four tax years [TCGA 1992 s 236O]
    • Section 236P – Disposals to employee-ownership trusts [TCGA 1992 s 236P]
    • Section 236Q – Relief for deemed disposals under section 71 [TCGA 1992 s 236Q]
    • Section 236R – No section 236Q relief if disqualifying event in next four tax years [TCGA 1992 s 236R]
    • Section 236S – Identification of shares where section 236H or 236Q applies [TCGA 1992 s 236S]
    • Section 236T – Further provision about significant and controlling interests [TCGA 1992 s 236T]
    • Section 236U – Interpretation of sections 236H to 236U [TCGA 1992 s 236U]
  • ▸ Superannuation funds, profit sharing schemes, employee trusts etc. (ss 237-239ZA)
    • Section 237 – Superannuation funds, annuities and annual payments [TCGA 1992 s 237]
    • Section 237A – Share option schemes: release and replacement of options [TCGA 1992 s 237A]
    • Section 238 – Approved profit sharing and share option schemes [TCGA 1992 s 238]
    • Section 238A – Share schemes and share incentives [TCGA 1992 s 238A]
    • Section 239 – Disposals to employee trusts [TCGA 1992 s 239]
    • Section 239ZA – Relief for disposals by trustees of employee trusts [TCGA 1992 s 239ZA]
  • ▸ Registered pension schemes (s 239A)
    • Section 239A – De-registration of registered pension schemes [TCGA 1992 s 239A]
    • Section 239B – Withdrawal of approval of approved arrangements [TCGA 1992 s 239B]
  • ▸ Leases (ss 240-241A)
    • Section 240 – Leases of land and other assets [TCGA 1992 s 240]
    • Section 241 – UK Furnished holiday lettings [TCGA 1992 s 241]
    • Section 241A – EEA furnished holiday lettings [TCGA 1992 s 241A]
  • ▸ Part disposals (ss 242-244)
    • Section 242 – Small part disposals [TCGA 1992 s 242]
    • Section 243 – Part disposal to authority with compulsory powers [TCGA 1992 s 243]
    • Section 244 – Part disposal: consideration exceeding allowable expenditure [TCGA 1992 s 244]
  • ▸ Compulsory acquisition (ss 245-248)
    • Section 245 – Compensation paid on compulsory acquisition [TCGA 1992 s 245]
    • Section 246 – Time of disposal and acquisition [TCGA 1992 s 246]
    • Section 247 – Roll-over relief on compulsory acquisition [TCGA 1992 s 247]
    • Section 247A – Provisional application of section 247 [TCGA 1992 s 247A]
    • Section 248 – Provisions supplementary to section 247 [TCGA 1992 s 248]
  • ▸ Joint interests in land (ss 248A-248E)
    • Section 248A – Roll-over relief on disposal of joint interests in land: conditions [TCGA 1992 s 248A]
    • Section 248B – Calculation of relief [TCGA 1992 s 248B]
    • Section 248C – Excluded land [TCGA 1992 s 248C]
    • Section 248D – Milk quotas [TCGA 1992 s 248D]
    • Section 248E – Relief on disposal of joint interests in private residence [TCGA 1992 s 248E]
  • ▸ Woodlands (ss 249-250)
    • Section 249 – Grants for giving up agricultural land [TCGA 1992 s 249]
    • Section 250 – Woodlands [TCGA 1992 s 250]
  • ▸ Debts (ss 251-255)
    • Section 251 – General provisions [TCGA 1992 s 251]
    • Section 252 – Foreign currency bank accounts [TCGA 1992 s 252]
    • Section 252A – Foreign currency bank accounts and the remittance basis [TCGA 1992 s 252A]
    • Section 253 – Relief for loans to traders [TCGA 1992 s 253]
    • Section 254 – Relief for debts on qualifying corporate bonds [TCGA 1992 s 254]
    • Section 255 – Provisions supplementary to section 254 [TCGA 1992 s 255]
  • ▸ Investments in social enterprises (ss 255A-255E)
    • Section 255A – Hold-over relief for gains re-invested in social enterprises [TCGA 1992 s 255A]
    • Section 255B – Gains and losses on investments in social enterprises [TCGA 1992 s 255B]
    • Section 255C – Application of section 255B(2) where maximum SI relief not obtained [TCGA 1992 s 255C]
    • Section 255D – Application of section 255B(2) where SI relief has been reduced [TCGA 1992 s 255D]
    • Section 255E – Reorganisations involving shares to which SI relief is attributable [TCGA 1992 s 255E]
  • ▸ Charities and gifts of non-business assets etc. (ss 256-261ZA)
    • Section 256 – Charities [TCGA 1992 s 256]
    • Section 256A – Attributing gains to the non-exempt amount: charitable trusts [TCGA 1992 s 256A]
    • Section 256B – How gains are attributed to the non-exempt amount: charitable trusts [TCGA 1992 s 256B]
    • Section 256C – Attributing gains to the non-exempt amount: charitable companies [TCGA 1992 s 256C]
    • Section 256D – How gains are attributed to the non-exempt amount: charitable companies [TCGA 1992 s 256D]
    • Section 257 – Gifts to charities etc. [TCGA 1992 s 257]
    • Section 257A – Tainted charity donations [TCGA 1992 s 257A]
    • Section 258 – Works of art etc. [TCGA 1992 s 258]
    • Section 259 – Gifts to housing associations [TCGA 1992 s 259]
    • Section 260 – Gifts on which inheritance tax is chargeable etc. [TCGA 1992 s 260]
    • Section 261 – Section 260 relief: gifts to non-residents [TCGA 1992 s 261]
    • Section 261ZA – Gifts of direct or indirect interests in UK land to non-residents [TCGA 1992 s 261ZA]
  • ▸ Know-how (s 261A)
    • Section 261A – Disposal of know-how as part of disposal of all or part of a trade [TCGA 1992 s 261A]
  • ▸ Deduction of trading losses or post-cessation expenditure etc (ss 261B-261E)
    • Section 261B – Treating trade loss etc. as CGT loss [TCGA 1992 s 261B]
    • Section 261C – Meaning of “the maximum amount” for purposes of section 261B [TCGA 1992 s 261C]
    • Section 261D – Treating excess post-cessation trade or property relief as CGT loss [TCGA 1992 s 261D]
    • Section 261E – Meaning of “the maximum amount” for purposes of section 261D [TCGA 1992 s 261E]
  • ▸ Repurchase price under repos (ss 261F-261H)
    • Section 261F – Deemed manufactured payments: effect on repurchase price [TCGA 1992 s 261F]
    • Section 261G – Price differences under repos: effect on repurchase price [TCGA 1992 s 261G]
    • Section 261H – Power to modify section 261G in non-arm's length case [TCGA 1992 s 261H]
  • ▸ Miscellaneous reliefs and exemptions (s 262-271)
    • Section 262 – Chattel exemption [TCGA 1992 s 262]
    • Section 263 – Passenger vehicles [TCGA 1992 s 263]
    • Section 263AZA – Renewables obligation certificates for domestic microgeneration [TCGA 1992 s 263AZA]
    • Section 263ZA – Former employees: employment-related liabilities [TCGA 1992 s 263ZA]
    • Section 263A – Agreements for sale and repurchase of securities [TCGA 1992 s 263A]
    • Section 263AA – Section 263A: interpretation [TCGA 1992 s 263AA]
    • Section 263B – Stock lending arrangements [TCGA 1992 s 236B]
    • Section 263C – Stock lending involving redemption [TCGA 1992 s 263C]
    • Section 263CA – Stock lending: insolvency etc. of borrower [TCGA 1992 s 263CA]
    • Section 263D – Gains accruing to persons paying manufactured dividends [TCGA 1992 s 263D]
    • Section 263E – Structured finance arrangements [TCGA 1992 s 263E]
    • Section 263F – Power to modify repo provisions: non-standard repo cases [TCGA 1992 s 263F]
    • Section 263G – Power to modify repo provisions: redemption arrangements [TCGA 1992 s 263G]
    • Section 263H – Sections 263F and 263G: supplementary provisions [TCGA 1992 s 263H]
    • Section 263I – Powers about manufactured overseas dividends [TCGA 1992 s 2631]
    • Section 264 – Relief for local constituency associations of political parties on reorganisation of constituencies [TCGA 1992 s 264]
    • Section 265 – Designated international organisations [TCGA 1992 s 265]
    • Section 266 – Inter-American Development Bank [TCGA 1992 s 266]
    • Section 267 – Sharing of transmission facilities [TCGA 1992 s 267]
    • Section 268 – Decorations for valour or gallant conduct [TCGA 1992 s 268]
    • Section 268A – Victims of National-Socialist persecution [TCGA 1992 s 268A]
    • Section 268B – Compensation for deprivation of foreign assets [TCGA 1992 s 268B]
    • Section 269 – Foreign currency for personal expenditure [TCGA 1992 s 269]
    • Section 270 – Chevening Estate [TCGA 1992 s 270]
    • Section 271 – Other miscellaneous exemptions [TCGA 1992 s 271]
  • ▸ Visiting forces and official agents etc (ss 271ZA-271ZB)
    • Section 271ZA – Visiting forces and staff of designated allied headquarters [TCGA 1992 s 271ZA]
    • Section 271ZB – Official agents of Commonwealth countries or Republic of Ireland etc. [TCGA 1992 s 271ZB]
▸ Part VIIA – UK representatives of Non-UK residents (ss 271A-271J)
  • ▸ Chapter 1 – Treatment of Branch or Agency as UK Representative of Non-UK Resident (ss 271A-271D)
    • Introduction (s 271A)
    • Branches and agencies (ss 271B-271D)
  • ▸ Chapter 2 – Capital Gains Tax Obligations and Liabilities Imposed on UK Representatives (ss 271E-271J)
    • Section 271E – Introduction to Chapter [TCGA 1992 s 271E]
    • Section 271F – Obligations and liabilities of UK representative [TCGA 1992 s 271F]
    • Section 271G – Exceptions: notices and information [TCGA 1992 s 271G]
    • Section 271H – Exceptions: criminal offences and penalties etc. [TCGA 1992 s 271H]
    • Section 271I – Indemnities [TCGA 1992 s 271I]
    • Section 271J – Meaning of “non-UK resident” and “independent agent” [TCGA 1992 s 271J]
▸ Part VIII – Supplemental (ss 272-291)
  • Section 272 – Valuation: general [TCGA 1992 s 272]
  • Section 273 – Unquoted shares and securities [TCGA 1992 s 273]
  • Section 274 – Value determined for inheritance tax [TCGA 1992 s 274]
  • Section 275 – Location of assets [TCGA 1992 s 275]
  • Section 275A – Location of certain intangible assets [TCGA 1992 s 275A]
  • Section 275B – Section 275A: supplementary provisions [TCGA 1992 s 275B]
  • Section 275C – Location of assets: interests of co-owners [TCGA 1992 s 275C]
  • Section 276 – The territorial sea and the continental shelf [TCGA 1992 s 276]
  • Section 276A – No gain/no loss: foreign permanent establishment exemption [TCGA 1992 s 276A]
  • Section 277 – Double taxation relief [TCGA 1992 s 277]
  • Section 278 – Allowance for foreign tax [TCGA 1992 s 278]
  • Section 279 – Foreign assets: delayed remittances [TCGA 1992 s 279]
  • Section 279A – Deferred unascertainable consideration: election for treatment of loss [TCGA 1992 s 279A]
  • Section 279B – Provisions supplementary to section 279A [TCGA 1992 s 279B]
  • Section 279C – Effect of election under section 279A [TCGA 1992 s 279C]
  • Section 279D – Elections under section 279A [TCGA 1992 s 279D]
  • Section 280 – Consideration payable by instalments [TCGA 1992 s 280]
  • Section 281 – Payment by instalments of tax on gifts [TCGA 1992 s 281]
  • Section 282 – Recovery of tax from donee [TCGA 1992 s 282]
  • Section 283 – Repayment supplements [TCGA 1992 s 283]
  • Section 284 – Income tax decisions [TCGA 1992 s 284]
  • Section 284A – Concessions that defer a charge [TCGA 1992 s 284A]
  • Section 284B – Provisions supplementary to section 284A [TCGA 1992 s 284B]
  • Section 285 – Recognised investment exchanges [TCGA 1992 s 285]
  • Section 285A – European Economic Interest Groupings [TCGA 1992 s 285A]
  • Section 286 – Connected persons: interpretation [TCGA 1992 s 286]
  • Section 286A – Residence of companies [TCGA 1992 s 286A]
  • Section 287 – Orders and regulations made by the Treasury or the Board [TCGA 1992 s 287]
  • Section 288 – Interpretation [TCGA 1992 s 288]
  • Section 289 – Commencement [TCGA 1992 s 289]
  • Section 290 – Savings, transitionals, consequential amendments and repeals. [TCGA 1992 s 290]
  • Section 291 – Short title [TCGA 1992 s 291]
▸ Schedules
  • ▸ Schedule A1 Application of taper relief
    • 1. Introductory [TCGA 1992 Sch A1 para 1]
    • 2. Period for which an asset is held and relevant period of ownership [TCGA 1992 Sch A1 para 2]
    • 3. Rules for determining whether a gain is a gain on the disposal of a business [TCGA 1992 Sch A1 para 3]
    • 4. Conditions for shares to qualify as business assets [TCGA 1992 Sch A1 para 4]
    • 5. Conditions for other assets to qualify as business assets [TCGA 1992 Sch A1 para 5]
    • 6. Companies which are qualifying companies [TCGA 1992 Sch A1 para 6]
    • 7. Persons who are eligible beneficiaries [TCGA 1992 Sch A1 para 7]
    • 8. Cases where there are non-qualifying beneficiaries [TCGA 1992 Sch A1 para 8]
    • 9. Cases where an asset is used at the same time for different purposes [TCGA 1992 Sch A1 para 9]
    • 10. Periods of limited exposure to fluctuations in value not to count [TCGA 1992 Sch A1 para 10]
    • 11. Periods of share ownership not to count where there is a change of activity by the company [TCGA 1992 Sch A1 para 10]
    • 11A. Periods of share ownership not to count if company is not active [TCGA 1992 Sch A1 para 11A]
    • 12. Periods of share ownership not to count in a case of value shifting [TCGA 1992 Sch A1 para 12]
    • 13. Rules for options [TCGA 1992 Sch A1 para 13]
    • 14. Further rules for assets derived from other assets [TCGA 1992 Sch A1 para 14]
    • 15. Special rules for assets transferred between spouses or civil partners [TCGA 1992 Sch A1 para 15]
    • 16. Special rules for postponed gains [TCGA 1992 Sch A1 para 16]
    • 17. Special rule for property settled by a company [TCGA 1992 Sch A1 para 17]
    • 18. Special rules for assets acquired in the reconstruction of mutual businesses et cetera etc. [TCGA 1992 Sch A1 para 18]
    • 19. Special rule for ancillary trust funds [TCGA 1992 Sch A1 para 19]
    • 20. General rules for settlements [TCGA 1992 Sch A1 para 20]
    • 21. General rule for apportionments under this Schedule [TCGA 1992 Sch A1 para 21]
    • 22. Interpretation of Schedule [TCGA 1992 Sch A1 para 22]
    • 22A. Meaning of “trading company” [TCGA 1992 Sch A1 para 22A]
    • 22B. Meaning of “trading group” [TCGA 1992 Sch A1 para 22B]
    • 23. Qualifying shareholdings in joint venture companies [TCGA 1992 Sch A1 para 23]
    • 24. Joint enterprise companies: relevant connection [TCGA 1992 Sch A1 para 24]
  • ▸ Schedule B1 Disposals of UK residential property interests
    • 1. Meaning of “disposal of a UK residential property interest” [TCGA 1992 Sch B1 para 1]
    • 2. “Interest in UK land” [TCGA 1992 Sch B1 para 2]
    • 3. Grants of options [TCGA 1992 Sch B1 para 3]
    • 4. Meaning of “dwelling” [TCGA 1992 Sch B1 para 4]
    • 5. Power to modify meaning of “use as a dwelling” [TCGA 1992 Sch B1 para 5]
    • 6. Damage to a dwelling [TCGA 1992 Sch B1 para 6]
    • 7. Demolition of a building [TCGA 1992 Sch B1 para 7]
    • 8. Disposal of a building that has undergone works [TCGA 1992 Sch B1 para 8]
    • 9. Retrospective planning permission or development consent [TCGA 1992 Sch B1 para 9]
    • 10. Interpretation [TCGA 1992 Sch B1 para 10]
  • ▸ Schedule BA1 Disposals of non-UK residential property interests
    • 1. Meaning of “disposal of a non-UK residential property interest” [TCGA 1992 Sch BA1 para 1]
    • 2. “Interest in non-UK land” [TCGA 1992 Sch BA1 para 2]
    • 3. Grants of options [TCGA 1992 Sch BA1 para 3]
    • 4. Meaning of “dwelling” [TCGA 1992 Sch BA1 para 4]
    • 5. Interpretation [TCGA 1992 Sch BA1 para 5]
  • ▸ Schedule C1 Section 14F: meaning of “closely-held company” and “widely-marketed scheme”
    • Part 1 – Meaning of “closely-held company”
    • Part 2 – Unit trust schemes and OEICs: widely-marketed schemes
  • ▸ Schedule D1 Relief for new residents on foreign gains
    • 1. Claim for relief for qualifying new residents [TCGA 1992 Sch D1 para 1]
    • 2. Relief for qualifying foreign gains [TCGA 1992 Sch D1 para 2]
    • 3. Relief in respect of deemed gains under section 86 [TCGA 1992 Sch D1 para 3]
    • 4. Relief in respect of deemed gains under sections 87 and 89(2) and Schedule 4C [TCGA 1992 Sch D1 para 4]
    • 5. Other effects of claim [TCGA 1992 Sch D1 para 5]
    • 6. Interpretation of Schedule [TCGA 1992 Sch D1 para 6]
  • ▸ Schedule 1 UK resident individuals to whom the remittance basis applied
    • 1. Foreign gains treated as accruing when remitted to UK [TCGA 1992 Sch 1 para 1]
    • 2. Use of allowable losses against foreign gains remitted in later year [TCGA 1992 Sch 1 para 2]
    • 3. Matching rules for relieving allowable losses [TCGA 1992 Sch 1 para 3]
    • 4. Rules for matching losses to chargeable gains [TCGA 1992 Sch 1 para 4]
    • 5. Definitions [TCGA 1992 Sch 1 para 5]
  • ▸ Schedule 1A Assets deriving 75% of value from UK land etc.
    • Part 1 – Introduction
    • Part 2 – Whether asset derives at least 75% of its value from UK land
    • Part 3 – Whether person has substantial indirect interest in UK land
    • Part 4 – Anti-avoidance
  • ▸ Schedule 1B Residential property gains
    • 1. Meaning of “residential property gain” [TCGA 1992 Sch 1B para 1]
    • 2. Attribution of gain to residential property [TCGA 1992 Sch 1B para 2]
    • 3. Disposing of residential property [TCGA 1992 Sch 1B para 3]
    • 4. Interest in land [TCGA 1992 Sch 1B para 4]
    • 5. Dwelling: basic meaning [TCGA 1992 Sch 1B para 5]
    • 6. Building temporarily unsuitable for use as a dwelling [TCGA 1992 Sch 1B para 6]
    • 7. Disposal of a building that has undergone works [TCGA 1992 Sch 1B para 7]
    • 8. Other definitions [TCGA 1992 Sch 1B para 8]
    • 9. Power to modify meaning of “use as a dwelling” [TCGA 1992 Sch 1B para 9]
    • 10. Regulations [TCGA 1992 Sch 1B para 10]
  • ▸ Schedule 1C Annual exempt amount in cases involving settled property
    • 1. Introductory [TCGA 1992 Sch 1C para 1]
    • 2-4. Settlements for the benefit of disabled persons [TCGA 1992 Sch 1C paras 2-4]
    • 5. Other settlements [TCGA 1992 Sch 1C para 5]
    • 6-7. Special rules for qualifying UK settlements comprised in groups [TCGA 1992 Sch 1C para 6-7]
    • 8. Special rules for principal settlements and sub-funds [TCGA 1992 Sch 1C para 8]
  • ▸ Schedule 2 Assets held on 6th April 1965
    • Part I – Quoted securities
    • Part II – Land reflecting development value
    • Part III – Other assets
    • Part IV – Miscellaneous
  • ▸ Schedule 3 Assets held on 31st March 1982
    • 1-2. Previous no gain/no loss disposals [TCGA 1992 Sch 3 para 1-2]
    • 3 Capital allowances [TCGA 1992 Sch 3 para 3]
    • 4. Part disposals etc. [TCGA 1992 Sch 3 para 4]
    • 5. Assets derived from other assets [TCGA 1992 Sch 3 para 5]
    • 6. Apportionment of pre-1965 gains and losses [TCGA 1992 Sch 3 para 6]
    • 7. Elections under section section 35(5): excluded disposals [TCGA 1992 Sch 3 para 7]
    • 8-9. Elections under section 35(5): groups of companies [TCGA 1992 Sch 3 para 8-9]
  • ▸ Schedule 4 Deferred charges on gains before 31st March 1982
    • A1. Application of Schedule [TCGA 1992 Sch 4 para 1]
    • 1. Reduction of deduction or gain [TCGA 1992 Sch 4 para 2]
    • 2-3. Charges rolled-over or held-over [TCGA 1992 Sch 4 para 3]
    • 4 Postponed charges [TCGA 1992 Sch 4 para 4]
    • 5-7. Previous no gain/no loss disposals [TCGA 1992 Sch 4 para 5]
    • 8. Assets derived from other assets [TCGA 1992 Sch 4 para 6]
    • 9. Claims [TCGA 1992 Sch 4 para 7]
  • ▸ Schedule 4ZZA Relevant high value disposal: gains and losses
    • 1. Introductory [TCGA 1992 Sch 4ZZA para 1]
    • 2-4. Assets held on 5 April 2013, 5 April 2015 or 5 April 2016: no paragraph 5 election [TCGA 1992 Sch 4ZZA paras 2-4]
    • 5. Election for paragraph 2 to 4 not to apply to a chargeable interest [TCGA 1992 Sch 4ZZA para 5]
    • 6. Cases where election made or or none of Cases 1 to 3 apply [TCGA 1992 Sch 4ZZA para 6]
    • 6A. Special rule for certain disposals to which both this Schedule and Schedule 4ZZB relate [TCGA 1992 Sch 4ZZA para 6A]
    • 7. Adjustments of ATED chargeable days [TCGA 1992 Sch 4ZZA para 7]
    • 8. Wasting assets [TCGA 1992 Sch 4ZZA para 8]
    • 9. Capital allowances [TCGA 1992 Sch 4ZZA para 9]
  • ▸ Schedule 4ZZB Non-resident CGT disposals: gains and losses
    • Part 1 – Introduction
    • Part 2 – Elections for alternative methods of computation
    • Part 3 – Main computation rules
    • Part 4 – Cases involving relevant high value disposals
    • Part 5 – Special rules for companies
    • Part 6 – Miscellaneous provisions
    • Part 7 – Interpretation
  • ▸ Schedule 4ZZC Disposals of residential interests: gains and losses
    • Part 1 – Introduction and interpretation
    • Part 2 – RPI disposals not involving relevant high value disposals
    • Part 3 – RPI disposals involving relevant high value disposals
  • ▸ Schedule 4ZA Sub-fund settlements
    • 1-9. Making a sub-fund election [TCGA 1992 Sch 4ZA paras 1-9]
    • 10-13. Sub-fund elections: procedure [TCGA 1992 Sch 4ZA paras 10-13]
    • 14-16. Power to make enquiries [TCGA 1992 Sch 4ZA paras 14-16]
    • 17 -22. Consequences of a sub-fund election [TCGA 1992 Sch 4ZA paras 17-22]
  • ▸ Schedule 4A Disposal of interest in settled property: deemed disposal of underlying assets
    • 1. Circumstances in which this Schedule applies [TCGA 1992 Sch 4A para 1]
    • 2. Meaning of “interest in settled property” [TCGA 1992 Sch 4A para 2]
    • 3. Meaning of “for consideration” [TCGA 1992 Sch 4A para 3]
    • 4. Deemed disposal of underlying assets [TCGA 1992 Sch 4A para 4]
    • 5. Condition as to UK residence of trustees [TCGA 1992 Sch 4A para 5]
    • 6. Condition as to UK residence of settlor [TCGA 1992 Sch 4A para 6]
    • 7. Condition as to settlor interest in the settlement [TCGA 1992 Sch 4A para 7]
    • 8. The relevant underlying assets [TCGA 1992 Sch 4A para 8]
    • 9. Character of deemed disposal [TCGA 1992 Sch 4A para 9]
    • 10. Avoidance of double-counting [TCGA 1992 Sch 4A para 10]
    • 11. Recovery of tax from person disposing of interest [TCGA 1992 Sch 4A para 11]
    • 12. Meaning of “settlor” [TCGA 1992 Sch 4A para 12]
    • 13. Cases where there is a period between the beginning of the disposal and its effective completion [TCGA 1992 Sch 4A para 13]
    • 14. Exception: maintenance funds for historic buildings [TCGA 1992 Sch 4A para 14]
  • ▸ Schedule 4AA Re-basing for non-residents in respect of UK land etc. held on 5 April 2019
    • Part 1 – Introduction
    • Part 2 – Indirect disposals and direct disposals not chargeable before 6 April 2019
    • Part 3 – Direct disposals of Pre-April 2015 assets fully chargeable before 6 April 2019
    • Part 4 – Direct disposals of assets partly chargeable before 6 April 2019
    • Part 5 – Miscellaneous
  • ▸ Schedule 4B Transfers of value by trustees linked with trustee borrowing
    • 1. General scheme of this Schedule [TCGA 1992 Sch 4B para 1]
    • 2. Transfers of value [TCGA 1992 Sch 4B para 2]
    • 3. Settlements within section 86 or 87 [TCGA 1992 Sch 4B para 3]
    • 4. Trustee borrowing [TCGA 1992 Sch 4B para 4]
    • 5. Transfer of value linked with trustee borrowing [TCGA 1992 Sch 4B para 5]
    • 6. Application of proceeds of borrowing for normal trust purposes [TCGA 1992 Sch 4B para 6]
    • 7. Ordinary trust assets [TCGA 1992 Sch 4B para 7]
    • 8. The alternative condition for assets no longer part of the settled property [TCGA 1992 Sch 4B para 8]
    • 9. Normal trust purposes: power to make provision by regulations [TCGA 1992 Sch 4B para 9]
    • 10. Deemed disposal of remaining chargeable assets [TCGA 1992 Sch 4B para 10]
    • 11. Whether deemed disposal is of whole or a proportion of the assets [TCGA 1992 Sch 4B para 10]
    • 12. Value attributable to trustee borrowing [TCGA 1992 Sch 4B para 12]
    • 13. Assets and transfers [TCGA 1992 Sch 4B para 13]
  • ▸ Schedule 4C Transfers of value: attribution of gains to beneficiaries
    • 1. Introduction [TCGA 1992 Sch 4C para 1]
    • 1A. Outstanding section 1(3) amounts [TCGA 1992 Sch 4C para 1A]
    • 3. Computation of Schedule 4B trust gains [TCGA 1992 Sch 4C para 3]
    • 4. Chargeable amount: non-resident settlement [TCGA 1992 Sch 4C para 4]
    • 5. Chargeable amount: dual resident settlement [TCGA 1992 Sch 4C para 5]
    • 6. Gains attributed to settlor [TCGA 1992 Sch 4C para 6]
    • 7. Reduction for allowable losses [TCGA 1992 Sch 4C para 7]
    • 7A-7B. Gains to be brought into pool on subsequent transfer of value [TCGA 1992 Sch 4C paras 7A-7B]
    • 8. Attribution of Schedule 4C gains to beneficiaries [TCGA 1992 Sch 4C para 8]
    • 8A. Relevant settlements [TCGA 1992 Sch 4C para 8A]
    • 8AA. Attribution of gains: remittance basis [TCGA 1992 Sch 4C para 8AA]
    • 8B. Attribution of gains in Schedule 4C pool [TCGA 1992 Sch 4C para 8B]
    • 8C. Attribution of gains: Schedule 4C pool gains and other gains [TCGA 1992 Sch 4C para 8C]
    • 9. Attribution of gains: disregard of certain capital payments [TCGA 1992 Sch 4C para 9]
    • 10. Residence of trustees from whom capital payment received [TCGA 1992 Sch 4C para 10]
    • 11. Taper relief [TCGA 1992 Sch 4C para 11]
    • 12. Attribution of gains to settlor in section 1M cases [TCGA 1992 Sch 4C para 12]
    • 12A. Attribution of gains to beneficiaries in section 1M cases [TCGA 1992 Sch 4C para 12A]
    • 13. Increase in tax payable under this Schedule [TCGA 1992 Sch 4C para 13]
    • 13A. Effect of settlement ceasing to exist after transfer of value [TCGA 1992 Sch 4C para 13A]
    • 14. Interpretation [TCGA 1992 Sch 4C para 14]
  • ▸ Schedule 5 Attribution of gains to settlors with interest in non-resident or dual resident settlement
    • 1 Construction of section 86(1)(e) [TCGA 1992 Sch 5 para 1]
    • 2 Test whether settlor has interest [TCGA 1992 Sch 5 para 2]
    • 2A Settlements created before 17th March 1998 [TCGA 1992 Sch 5 para 2A]
    • 3-5B Exceptions from section 86 [TCGA 1992 Sch 5 para 3-5B]
    • 5C Old section 87 rebasing elections to apply in relation to section 86 [TCGA 1992 Sch 5 para 5C]
    • 6 Right of recovery [TCGA 1992 Sch 5 para 6]
    • 7 Meaning of “settlor" [TCGA 1992 Sch 5 para 7]
    • 8 Meaning of “originating" [TCGA 1992 Sch 5 para 8]
    • 9 Qualifying settlements, and commencement [TCGA 1992 Sch 5 para 9]
    • 10-14 Information [TCGA 1992 Sch 5 paras 10-14]
  • ▸ Schedule 5A Settlements with foreign element: information
    • 1-6 [TCGA 1992 Sch 5A para 1]
  • ▸ Schedule 5AZA Meaning of "scheme of reconstruction"
    • 1 Introductory [TCGA 1992 Sch 5AZA para 1]
    • 2 Form of scheme [TCGA 1992 Sch 5AZA para 2]
    • 3 First condition: issue of units [TCGA 1992 Sch 5AZA para 3]
    • 4 Second condition: equal entitlement to new units [TCGA 1992 Sch 5AZA para 4]
    • 5 Preliminary reorganisation of units to be disregarded [TCGA 1992 Sch 5AZA para 5]
    • 6 Subsequent issue of units to be disregarded [TCGA 1992 Sch 5AZA para 6]
  • ▸ Schedule 5AA Meaning of "scheme of reconstruction"
    • 1 Introductory [TCGA 1992 Sch 5AA para 1]
    • 2 First condition: issue of ordinary share capital [TCGA 1992 Sch 5AA para 2]
    • 3 Second condition: equal entitlement to new shares [TCGA 1992 Sch 5AA para 3]
    • 4 Third condition: continuity of business [TCGA 1992 Sch 5AA para 4]
    • 5 Fourth condition: compromise or arrangement with members [TCGA 1992 Sch 5AA para 5]
    • 6 Preliminary reorganisation of share capital to be disregarded [TCGA 1992 Sch 5AA para 6]
    • 7 Subsequent issue of shares or debentures to be disregarded [TCGA 1992 Sch 5AA para 7]
    • 8 Interpretation [TCGA 1992 Sch 5AA para 8]
  • ▸ Schedule 5AAA UK property rich collective investment vehicles etc.
    • Part 1 – Introduction: key expressions
    • Part 2 – Basic rules
    • Part 3 – Election for transparency
    • Part 4 – Exemption
    • Part 5 – Reporting and payment
    • Part 6 – General
    • Part 7 – Transitional provision
  • ▸ Schedule 5B Enterprise investment scheme: re-investment
    • 1 Application of Schedule [TCGA 1992 Sch 5B para 1]
    • 1A Failure of conditions of application [TCGA 1992 Sch 5B para 1A]
    • 2 Postponement of original gain [TCGA 1992 Sch 5B para 2]
    • 3 Chargeable events [TCGA 1992 Sch 5B para 3]
    • 4 Gain accruing on chargeable event [TCGA 1992 Sch 5B para 4]
    • 5 Person to whom gain accrues [TCGA 1992 Sch 5B para 5]
    • 6 Claims [TCGA 1992 Sch 5B para 6]
    • 7 Reorganisations [TCGA 1992 Sch 5B para 7]
    • 8 Acquisition of share capital by new company [TCGA 1992 Sch 5B para 8]
    • 9 Other reconstructions and amalgamations [TCGA 1992 Sch 5B para 9]
    • 10 Re-investment in same company etc. [TCGA 1992 Sch 5B para 10]
    • 11 Pre-arranged exits [TCGA 1992 Sch 5B para 11]
    • 11A Disqualifying arrangements [TCGA 1992 Sch 5B para 11A]
    • 12 Put options and call options [TCGA 1992 Sch 5B para 12]
    • 13 Value received by investor [TCGA 1992 Sch 5B para 13]
    • 13A Provision supplemental to paragraph 13 [TCGA 1992 Sch 5B para 13A]
    • 13B Receipt of replacement value [TCGA 1992 Sch 5B para 13B]
    • 13C Provision supplemental to paragraph 13B [TCGA 1992 Sch 5B para 13C]
    • 14 Value received by other persons [TCGA 1992 Sch 5B para 14]
    • 14AA Insignificant repayments disregarded for purposes of paragraph 14 [TCGA 1992 Sch 5B para 14AA]
    • 14A Certain receipts to be disregarded for purposes of paragraph 14 [TCGA 1992 Sch 5B para 14A]
    • 15 Investment-linked loans [TCGA 1992 Sch 5B para 15]
    • 16 Information [TCGA 1992 Sch 5B para 16]
    • 17 Trustees: general [TCGA 1992 Sch 5B para 17]
    • 18 Trustees: anti-avoidance [TCGA 1992 Sch 5B para 19]
    • 19 Interpretation [TCGA 1992 Sch 5B para 19]
  • ▸ Schedule 5BA Enterprise investment scheme: application of taper relief
    • 1 Application of Schedule [TCGA 1992 Sch 5BA para 1]
    • 2 Taper relief on revived gains [TCGA 1992 Sch 5BA para 2]
    • 3 Qualifying holding period [TCGA 1992 Sch 5BA para 3]
    • 4 Periods that do not count [TCGA 1992 Sch 5BA para 4]
    • 5 Gains on disposal of business or non-business assets [TCGA 1992 Sch 5BA para 5]
    • 6 Savings [TCGA 1992 Sch 5BA para 6]
    • 7 Relevant re-investment shares [TCGA 1992 Sch 5BA para 7]
    • 8 Derivation of gains [TCGA 1992 Sch 5BA para 8]
    • 9 Interpretation [TCGA 1992 Sch 5BA para 9]
  • ▸ Schedule 5BB Seed enterprise investment scheme: re-investment
    • 1 SEIS re-investment relief [TCGA 1992 Sch 5BB para 1]
    • 2 Restrictions on relief under paragraph 1 [TCGA 1992 Sch 5BB para 2]
    • 3 Claims [TCGA 1992 Sch 5BB para 3]
    • 4 Attribution of SEIS re-investment relief to relevant SEIS shares [TCGA 1992 Sch 5BB para 4]
    • 5 Removal or reduction of the relief [TCGA 1992 Sch 5BB para 5]
    • 6 Transfers of shares to spouses and civil partners [TCGA 1992 Sch 5BB para 6]
    • 7 Adjustment of capital gains tax liability [TCGA 1992 Sch 5BB para 7]
    • 8 Interpretation etc [TCGA 1992 Sch 5BB para 8]
  • ▸ Schedule 5C Venture capital trusts: deferred charge on re-investment
    • 1 Application of Schedule [TCGA 1992 Sch 5C para 1]
    • 2 The postponement of the original gain [TCGA 1992 Sch 5C para 2]
    • 3 Chargeable events [TCGA 1992 Sch 5C para 3]
    • 4 Gain accruing on chargeable event [TCGA 1992 Sch 5C para 4]
    • 5 Persons to whom gain accrues [TCGA 1992 Sch 5C para 5]
    • 6 Interpretation [TCGA 1992 Sch 5C para 6]
  • ▸ Schedule 6 Retirement relief etc.
    • Part I – Interpretation
    • Part II – The operation of the relief
  • ▸ Schedule 7 Relief for gifts of business assets
    • Part I – Agricultural property and settled property
    • Part II – Reductions in held-over gain
  • ▸ Schedule 7ZA Business asset disposal relief: "trading company" and "trading group"
    • Part 1 – Meaning of "trading company" and "trading group"
    • Part 2 – Joint venture companies
    • Part 3 – Partnerships
    • Part 4 – Interpretation of this Schedule
  • ▸ Schedule 7ZB Investor's relief: disqualifications of shares
    • 1 Disqualification of shares where value received in period of restriction [TCGA 1992 Sch 7ZB para 1]
    • 2 “Receives value” [TCGA 1992 Sch 7ZB para 2]
    • 3 Amount of value [TCGA 1992 Sch 7ZB para 3]
    • 4-5 Receipt of replacement value [TCGA 1992 Sch 7ZB paras 4-5]
    • 6 Interpretation [TCGA 1992 Sch 7ZB para 6]
  • ▸ Schedule 7A Restriction on set-off of pre-entry losses
    • 1. Application and construction of Schedule [TCGA 1992 Sch 7A para 1]
    • 2. Pre-entry proportion of losses on pre-entry assets [TCGA 1992 Sch 7A para 2]
    • 3. Disposals of pooled assets [TCGA 1992 Sch 7A para 3]
    • 4. Rule to prevent pre-entry losses on pooled assets being treated as post-entry losses [TCGA 1992 Sch 7A para 4]
    • 5. Alternative calculation by reference to market value [TCGA 1992 Sch 7A para 5]
    • 6. Restrictions on the deduction of pre-entry losses [TCGA 1992 Sch 7A para 6]
    • 7. Gains from which pre-entry losses are to be deductible [TCGA 1992 Sch 7A para 7]
    • 8. Change of a company’s nature [TCGA 1992 Sch 7A para 8]
    • 9. Identification of “the relevant group" and application of Schedule to every connected group [TCGA 1992 Sch 7A para 9]
    • 10-10A. Appropriations to stock in trade [TCGA 1992 Sch 7A paras 10-10A]
    • 11. Continuity provisions [TCGA 1992 Sch 7A para 11]
    • 12. Companies changing groups on certain transfers of shares etc. [TCGA 1992 Sch 7A para 12]
  • ▸ Schedule 7AA Restrictions on setting losses against pre-entry gains
    • 1 Introductory [TCGA 1992 Sch 7AA para 1]
    • 2 Restriction on setting off losses [TCGA 1992 Sch 7AA para 2]
    • 3 Adjustment of pre-entry gains [TCGA 1992 Sch 7AA para 3]
    • 4 Meaning of “qualifying losses" [TCGA 1992 Sch 7AA para 4]
    • 5 Special rule for disposal of pooled assets [TCGA 1992 Sch 7AA para 5]
    • 6 Special rule for losses on disposal of certain assets acquired at different times [TCGA 1992 Sch 7AA para 6]
    • 7 Special rule for gains and losses on deemed annual disposal [TCGA 1992 Sch 7AA para 7]
  • ▸ Schedule 7AB Roll-over of degrouping charge: modification of enactments
    • 1 Introductory [TCGA 1992 Sch 7AB para 1]
    • 2 Section 152 [TCGA 1992 Sch 7AB para 2]
    • 3 Section 153 [TCGA 1992 Sch 7AB para 3]
    • 4 Section 153A [TCGA 1992 Sch 7AB para 4]
    • 5 Section 155 [TCGA 1992 Sch 7AB para 5]
    • 6 Section 159 [TCGA 1992 Sch 7AB para 6]
    • 7 Section 175 [TCGA 1992 Sch 7AB para 7]
    • 8 Section 185 [TCGA 1992 Sch 7AB para 8]
    • 9 Section 198 [TCGA 1992 Sch 7AB para 9]
    • 10 Schedule 22 to the Finance Act 2000 [TCGA 1992 Sch 7AB para 10]
  • ▸ Schedule 7AC Exemptions for disposals by companies with substantial shareholding
    • Part 1 – The exemptions
    • Part 2 – The substantial shareholding requirement
    • Part 3 – Requirements to be met in relation to investing company and company invested in
    • Part 4 – Interpretation
    • Part 5 – Consequential provisions
  • ▸ Schedule 7AD gains of insurance company from venture capital investment partnership
    • 1 Introduction [TCGA 1992 Sch 7AD para 1]
    • 2 Meaning of “venture capital investment partnership” [TCGA 1992 Sch 7AD para 2]
    • 3 Interest in relevant assets of partnership treated as single asset [TCGA 1992 Sch 7AD para 3]
    • 4 The cost of the single asset [TCGA 1992 Sch 7AD para 4]
    • 5 Deemed disposal of single asset in case of distribution [TCGA 1992 Sch 7AD para 5]
    • 6 Apportionment in case of part disposal [TCGA 1992 Sch 7AD para 6]
    • 7 Disposal of partnership asset giving rise to offshore income gain [TCGA 1992 Sch 7AD para 7]
    • 8 Exclusion of negligible value claim [TCGA 1992 Sch 7AD para 8]
    • 9 Investment in other venture capital investment partnerships [TCGA 1992 Sch 7AD para 9]
    • 10 Interpretation [TCGA 1992 Sch 7AD para 10]
    • 11 General commencement and transitional provisions [TCGA 1992 Sch 7AD para 11]
    • 12 Election to remain outside Schedule [TCGA 1992 Sch 7AD para 12]
    • 13 How and when election to be made [TCGA 1992 Sch 7AD para 13]
  • ▸ Schedule 7B Modification of act in relation to overseas life insurance companies
    • 1-16 [TCGA 1992 Sch 7B para 1-16]
  • ▸ Schedule 7C Relief for transfers to Schedule 2 share plans
    • 1 Introductory [TCGA 1992 Sch 7C para 1]
    • 2 Conditions relating to the disposal [TCGA 1992 Sch 7C para 2]
    • 3 Reinvestment of disposal proceeds [TCGA 1992 Sch 7C para 3]
    • 4 Provision supplementary to paragraphs 2 and 3 [TCGA 1992 Sch 7C para 4]
    • 5 The relief [TCGA 1992 Sch 7C para 5]
    • 6 Dwelling-houses: special provision [TCGA 1992 Sch 7C para 6]
    • 7 Shares: special provision [TCGA 1992 Sch 7C para 7]
    • 8 Meaning of “chargeable asset” [TCGA 1992 Sch 7C para 8]
  • ▸ Schedule 7D Share Schemes and Share Incentives
    • Part 1 – Schedule 2 share incentive plans
    • Part 2 – Schedule 3 SAYE option schemes
    • Part 3 – Schedule 4 CSOP schemes
    • Part 4 – Enterprise management incentives
  • ▸ Schedule 8 Leases
    • 1 Leases of land as wasting assets: curved line restriction of allowable expenditure [TCGA 1992 Sch 8 para 1]
    • 2-3 Premiums for leases [TCGA 1992 Sch 8 para 2-3]
    • 4 Subleases out of short leases [TCGA 1992 Sch 8 para 4]
    • 5-7A Exclusion of premiums taxed as receipts of a property business etc. [TCGA 1992 Sch 8 para s5-7A]
    • 8 Duration of leases [TCGA 1992 Sch 8 para 8]
    • 9 Leases of property other than land [TCGA 1992 Sch 8 para 9]
    • 10 Interpretation [TCGA 1992 Sch 8 para 10]
  • ▸ Schedule 8A Foreign currency bank accounts
    • 1 Introductory [TCGA 1992 Sch 8A para 1]
    • 2 Section 37 operates to exclude the whole consideration [TCGA 1992 Sch 8A para 2]
    • 3 Section 37 operates to exclude part of the consideration [TCGA 1992 Sch 8A para 3]
    • 4 Interpretation [TCGA 1992 Sch 8A para 4]
  • ▸ Schedule 8B Hold-over relief for gains re-invested in social enterprises
    • 1-2 When does the Schedule apply? [TCGA 1992 Sch 8B paras 1-2]
    • 3 Interpretation of Schedule [TCGA 1992 Sch 8B para 3]
    • 4 Claim to hold gain over while invested in a social enterprise [TCGA 1992 Sch 8B para 4]
    • 5 Held-over gain treated as accruing on disposal etc of the qualifying investment [TCGA 1992 Sch 8B para 5]
    • 6 Chargeable events [TCGA 1992 Sch 8B para 6]
    • 7 Person to whom held-over gain is treated as accruing [TCGA 1992 Sch 8B para 7]
    • 8 Claims: procedure [TCGA 1992 Sch 8B para 8]
  • ▸ Schedule 9 Gilt-edged securities
    • Part I – General
    • Part II – Existing gilt-edged securities
  • ▸ Schedule 10 Consequential amendments
    • 1 Post Office Act 1969 c. 48 [TCGA 1992 Sch 10 para 1]
    • 2 Taxes Management Act 1970 c. 9 [TCGA 1992 Sch 10 para 2]
    • 3 Finance Act 1973 c. 51 [TCGA 1992 Sch 10 para 3]
    • 4 British Aerospace Act 1980 c. 26 [TCGA 1992 Sch 10 para 4]
    • 5 British Telecommunications Act 1981 c. 38 [TCGA 1992 Sch 10 para 5]
    • 6 Value Added Tax Act 1983 c. 55 [TCGA 1992 Sch 10 para 6]
    • 7 Telecommunications Act 1984 c. 12 [TCGA 1992 Sch 10 para 7]
    • 8 Inheritance Tax Act 1984 c. 51 [TCGA 1992 Sch 10 para 8]
    • 9 Finance Act 1985 c. 54 [TCGA 1992 Sch 10 para 9]
    • 10 Trustee Savings Bank Act 1985 c. 58 [TCGA 1992 Sch 10 para 10]
    • 11 Transport Act 1985 c. 67 [TCGA 1992 Sch 10 para 11]
    • 12 Airports Act 1986 c. 31 [TCGA 1992 Sch 10 para 12]
    • 13 Gas Act 1986 c. 44 [TCGA 1992 Sch 10 para 13]
    • 14 Income and Corporation Taxes Act 1988 c. 1 [TCGA 1992 Sch 10 para 14]
    • 15 British Steel Act 1988 c. 35 [TCGA 1992 Sch 10 para 15]
    • 16 Finance Act 1988 c. 39 [TCGA 1992 Sch 10 para 16]
    • 17 Health and Medicines Act 1988 c. 49 [TCGA 1992 Sch 10 para 17]
    • 18 Water Act 1989 c. 15 [TCGA 1992 Sch 10 para 18]
    • 19 Finance Act 1989 c. 26 [TCGA 1992 Sch 10 para 19]
    • 19 Finance Act 1989 c. 26 [TCGA 1992 Sch 10 para 19]
    • 20 Electricity Act 1989 c. 29 [TCGA 1992 Sch 10 para 20]
    • 21 Capital Allowances Act 1990 c. 1 [TCGA 1992 Sch 10 para 21]
    • 22 Finance Act 1990 c. 29 [TCGA 1992 Sch 10 para 22]
    • 23 Finance Act 1991 c. 31. [TCGA 1992 Sch 10 para 23]
    • 24 Ports Act 1991 c. 52 [TCGA 1992 Sch 10 para 24]
    • 25 British Technology Group Act 1991 c. 66 [TCGA 1992 Sch 10 para 25]
  • ▸ Schedule 11 Transitional provisions and savings
    • Part I – Valuation
    • Part II – Other transitory provisions
    • Part III – Assets acquired before commencement
    • Part IV – Other general savings
  • Schedule 12 Repeals
Part VIIA – UK representatives of Non-UK residents

Part VIIA – UK representatives of Non-UK residents (ss 271A-271J)

Contents

  • Chapter 1 – Treatment of Branch or Agency as UK Representative of Non-UK Resident (ss 271A-271D) 4 sections
  • Chapter 2 – Capital Gains Tax Obligations and Liabilities Imposed on UK Representatives (ss 271E-271J) 6 sections

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