{
  "url": "https://openlegislation.uk/draft-financial-services-act-2012-consequential-amendments-order-2013/schedule/paragraph-4",
  "json_url": "https://openlegislation.uk/draft-financial-services-act-2012-consequential-amendments-order-2013/schedule/paragraph-4.json",
  "legislation": "ukdsi/2013/9780111533819",
  "legislation_title": "The Financial Services Act 2012 (Consequential Amendments) Order 2013",
  "legislation_url": "https://openlegislation.uk/draft-financial-services-act-2012-consequential-amendments-order-2013",
  "path": "schedule/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Taxation of Chargeable Gains Act 1992",
  "text": "In section 117(11)(b) (meaning of “qualifying corporate bond”) of the Taxation of Chargeable Gains Act 1992—\n(a) for “General Prudential Sourcebook made by the Financial Services Authority” substitute “PRA Handbook made by the Prudential Regulation Authority”, and\n(b) for “that Sourcebook” substitute “that Handbook”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.12; section 117(11)(b) was amended by S.I. 2001/3629 and 2006/3291."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111533819/schedule/paragraph/4",
    "retrieved_at": "2026-10-30T14:50:27.242070+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."
}