{
  "url": "https://openlegislation.uk/draft-bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016/schedule-1/paragraph-10",
  "json_url": "https://openlegislation.uk/draft-bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016/schedule-1/paragraph-10.json",
  "legislation": "ukdsi/2016/9780111148358",
  "legislation_title": "The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016",
  "legislation_url": "https://openlegislation.uk/draft-bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016",
  "path": "schedule/1/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Taxation of Chargeable Gains Act 1992",
  "text": "In section 66(5) of the Taxation of Chargeable Gains Act 1992 (insolvents’ assets), in the definition of “trustee in bankruptcy”—\n(a) for “permanent trustee within the meaning of” substitute “trustee in a sequestration under”; and\n(b) for “1985” substitute “2016”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111148358/schedule/1/paragraph/10",
    "retrieved_at": "2026-10-30T15:07:53.800931+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."
}