Taxation of Chargeable Gains Act 1992 section 291

Short title

Section 291 establishes the formal citation name of the Act for legal and administrative purposes.

  • The Act is formally cited as the Taxation of Chargeable Gains Act 1992.
  • This is the standard short title provision found at the end of UK legislation.
  • The short title is used whenever the Act is referenced in other legislation, court proceedings or official guidance.
  • The Act is commonly abbreviated to TCGA 1992 in professional practice.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member