(1)The Taxation of Chargeable Gains Act 1992 (c. 12) is amended in accordance with Schedule 28 to this Act.

(2)In that Schedule—

• Part 1 makes provision as to the cases in which a return of information about chargeable gains is required,

• Part 2 contains minor and consequential amendments of the provisions relating to the annual exempt amount, and

• Part 3 provides for commencement.