{
  "url": "https://openlegislation.uk/finance-act-1974/schedule-9/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-1974/schedule-9/paragraph-15.json",
  "legislation": "ukpga/1974/30",
  "legislation_title": "Finance Act 1974",
  "legislation_url": "https://openlegislation.uk/finance-act-1974",
  "path": "schedule/9/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "Where an interest in land is under subsection (1) of the principal section or sub-paragraph (3) of paragraph 2 of this Schedule deemed to have been disposed of, the consideration for which the disposal is deemed to have been made shall for the purposes of [the Capital Gains Tax Act 1979 ] be disregarded if, had it been actually paid, it would under [section 31 of that Act] fall to be excluded from the consideration for the disposal taken into account in the computation under [Chapter II of Part II of that Act] of the gain accruing on the disposal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9 repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6)and Sch. 27 Part Xin relation to disposals of interests in land taking place on or after 19March Finance Act 1985 (c. 54, SIF 63:1),but without affecting the construction of 1979 (C) Sch.5 para. 9(5)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Capital Gains Tax Act 1979 (c. 14, SIF 63:1), s. 157(2)and Sch. 7 paras. 8and 9for 1979-80et seq."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1974/30/schedule/9/paragraph/15",
    "retrieved_at": "2026-10-29T10:44:42.487502+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."
}