VadeLab
StatuteTaxation of Chargeable Gains Act 1992

Section 290 — Taxation of Chargeable Gains Act 1992: Savings, transitionals, consequential amendments and repeals.

Text of the provision Official document

Savings, transitionals, consequential amendments and repeals. 290 1 Schedules 10 (consequential amendments) and 11 (transitory provisions and savings) shall have effect.

2 No letters patent granted or to be granted by the Crown to any person, city, borough or town corporate of any liberty, privilege, or exemption from subsidies, tolls, taxes, assessments or aids, and no statute which grants any salary, annuity or pension to any person free of any taxes, deductions or assessments, shall be construed or taken to exempt any person, city, borough or town corporate, or any inhabitant of the same, from tax chargeable in pursuance of this Act.

3 Subject to Schedule 11, the enactments and instruments mentioned in Schedule 12 to this Act are hereby repealed to the extent specified in the third column of that Schedule (but Schedule 12 shall not have effect in relation to any enactment in so far as it has previously been repealed subject to a saving which still has effect on the coming into force of this section).

4 The provisions of this Part of this Act are without prejudice to the provisions of the Interpretation Act 1978 as respects the effect of repeals.

Official source: legislation.gov.uk

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

Search case law on this topic

See judgments from UK courts and tribunals with a plain-English summary and legal holding.

Explore case law →

Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.