{
  "url": "https://openlegislation.uk/divorce-dissolution-and-separation-act-2020/schedule/paragraph-53",
  "json_url": "https://openlegislation.uk/divorce-dissolution-and-separation-act-2020/schedule/paragraph-53.json",
  "legislation": "ukpga/2020/11",
  "legislation_title": "Divorce, Dissolution and Separation Act 2020",
  "legislation_url": "https://openlegislation.uk/divorce-dissolution-and-separation-act-2020",
  "path": "schedule/paragraph/53",
  "kind": "paragraph",
  "number": "53",
  "heading": null,
  "text": "In section 225B of the Taxation of Chargeable Gains Act 1992 (disposals in connection with divorce etc), in subsection (2)(b)(i)—\n(a) for “an order or” substitute “ a divorce or nullity of marriage order, ”;\n(b) after “marriage,” insert “ an order or decree ”;\n(c) after “partnership, or” insert “ an order or decree ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 53 in force at 6.4.2022 by S.I. 2022/283, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/11/schedule/paragraph/53",
    "retrieved_at": "2026-10-29T09:01:49.016172+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."
}