Section 1Citation and commencement
These Regulations may be cited as the Taxation of Chargeable Gains Act 1992 (Amendment) Regulations 2022 and come into force on 5th April 2022.
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Statutory Instrument
The Taxation of Chargeable Gains Act 1992 (Amendment) Regulations 2022
Section 2Amendment of the Taxation of Chargeable Gains Act 1992
The Taxation of Chargeable Gains Act 1992 is amended as follows.
Section 3Amendment of the Taxation of Chargeable Gains Act 1992
In section 87A(2) (section 87: matching) , in the words before Step 1, for “with section 2(2) amounts” substitute “with section 1(3) amounts” .
Section 4Amendment of the Taxation of Chargeable Gains Act 1992
In Schedule 4C (transfers of value: attribution of gains to beneficiaries) , in the italic heading before paragraph 1A, for “section 2(2) amounts” substitute “section 1(3) amounts” .
4 sections
Cite this legislation
The Taxation of Chargeable Gains Act 1992 (Amendment) Regulations 2022 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2022-230
Contains public sector information licensed under the Open Government Licence v3.0.
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