SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 13General

318Taxation of Chargeable Gains Act 1992 (c. 12)

1

Amend section 287 (powers to make orders or regulations under enactments relating to the taxation of chargeable gains) as follows.

2

In subsection (1) (powers to be exercisable by statutory instrument) for “subsection (2)” substitute “subsections (2) and (2A)”.

3

After subsection (2) insert—

2A

Subsection (1) above shall not apply in relation to any power conferred by TIOPA 2010 (see instead section 372 of that Act).