{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-6/paragraph-1",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-6/paragraph-1.json",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  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",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": "schedule/6/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "This Part of this Schedule has effect in cases where the market value of an asset or any part of it at a time before the commencement of this Act is material to the computation of a gain under this Act, and in those cases—\n(a) section 150 of this Act (which is the same as paragraph 2 below with the amendments in paragraph 4) shall not apply,\n(b) section 152 of this Act shall only apply to the extent specified in paragraphs 5 to 8 below,\n(but sections 151 and 153 of this Act shall apply in those cases as in later cases).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/14/schedule/6/paragraph/1",
    "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."
}