{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/part-II/chapter-II",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/part-II/chapter-II.json",
  "legislation": "ukpga/1979/14",
  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
  "path": "part/II/chapter/II",
  "kind": "chapter",
  "number": "II",
  "heading": "Computation",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. II Chapter II (ss. 28-43) modified by Finance Act 1991 (c. 31, SIF 63:2), s. 102(3)."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. II Chapter II (ss. 28-43) applied (E.W.S.) (16.1.1992) by S.I. 1992/58, art. 9, Sch. 2 para. 8(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/14/part/II/chapter/II",
    "retrieved_at": "2026-10-29T10:18:25.768570+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."
}