{
  "url": "https://openlegislation.uk/corporation-tax-act-2009-amendment-order-2010/article-2",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009-amendment-order-2010/article-2.json",
  "legislation": "uksi/2010/614",
  "legislation_title": "The Corporation Tax Act 2009 (Amendment) Order 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009-amendment-order-2010",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Taxation of Chargeable Gains Act 1992",
  "text": "In paragraph 34 of Schedule 7AC to the Taxation of Chargeable Gains Act 1992 (exemptions for disposals by companies with substantial shareholding) after sub-paragraph (1) insert—\n“(2) Sub-paragraph (1) does not apply where the relevant earlier transaction is a disposal and reacquisition deemed to have occurred (in a period of account beginning before 1 January 2005) under section 92(7) of the Finance Act 1996 (convertible securities etc: creditor relationships).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12. Schedule 7AC was inserted by paragraph 1 of Schedule 8 to the Finance Act 2002 (c. 23). Paragraph 34 of Schedule 7AC was amended by paragraph 386 of Schedule 1 to the Corporation Tax Act 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/614/article/2",
    "retrieved_at": "2026-10-29T02:49:42.470674+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."
}