Taxation of Chargeable Gains Act 1992 section 180

Transitional provisions

Section 180 contained transitional provisions relating to chargeable gains, but was repealed in its entirety by the Finance Act 2000.

  • Section 180 originally provided transitional provisions under the Taxation of Chargeable Gains Act 1992.
  • The section was repealed by the Finance Act 2000, specifically by section 156 and Schedule 40 Part II(12).
  • The repeal took effect from 28 July 2000, meaning the section has had no legal force since that date.
  • The repeal was made subject to Schedule 29, paragraph 46(5) of the Finance Act 2000, which contained saving or transitional arrangements connected with the repeal.

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