{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-2",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-2.json",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  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",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": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Persons chargeable.",
  "text": "(1) Subject to any exceptions provided by this Act, a person shall be chargeable to capital gains tax in respect of chargeable gains accruing to him in a year of assessment during any part of which he is resident in the United Kingdom, or during which he is ordinarily resident in the United Kingdom.\n(2) This section is without prejudice to the provisions of section 12 below (non-resident with UK branch or agency), and of section 38 of the Finance Act 1973 (territorial sea of the United Kingdom).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1973 c. 51."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "See— Finance Act 1980 (c. 48, SIF 63:1), s. 36(3); Finance Act 1981 (c. 35, SIF 63:2), s. 135; Finance Act 1982 (c. 39, SIF 63:2), s. 148; Finance Act 1985 (c. 54, SIF 63:2), ss. 71, 72 and Sch. 21"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "See— Finance Act 1973 (c. 51, SIF 63:1), s. 38; Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 761"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "See also Finance Act 1981 (c. 35, SIF 63:2), s. 80"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/14/section/2",
    "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."
}