Taxation of Chargeable Gains Act 1992 section 184

Definitions and other provisions supplemental to sections 182 and 183

Section 184 provided supplementary definitions and provisions supporting sections 182 and 183, but has been repealed and is no longer in force.

• Section 184 contained definitions and supplementary rules that supported the operation of sections 182 and 183 of the Taxation of Chargeable Gains Act 1992.
• The section was repealed by the Finance Act 1994, under section 93(7) and Schedule 26 Part V(8).
• The repeal applies to all disposals made on or after 30 November 1993.
• As a result, this section has no practical effect for any disposal occurring from that date onwards.