{
  "url": "https://openlegislation.uk/agriculture-act-1993/schedule-2/paragraph-17",
  "json_url": "https://openlegislation.uk/agriculture-act-1993/schedule-2/paragraph-17.json",
  "legislation": "ukpga/1993/37",
  "legislation_title": "Agriculture Act 1993",
  "legislation_url": "https://openlegislation.uk/agriculture-act-1993",
  "path": "schedule/2/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "Section 22 of the Taxation of Chargeable Gains Act 1992 (disposal where capital sums derived from assets) shall not apply in relation to any of the events to which paragraph 16 above applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/paragraph/17",
    "retrieved_at": "2026-10-29T09:34:52.850394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}