{
  "url": "https://openlegislation.uk/finance-act-1993-section-862-single-payment-scheme-order-2005/article-2",
  "json_url": "https://openlegislation.uk/finance-act-1993-section-862-single-payment-scheme-order-2005/article-2.json",
  "legislation": "uksi/2005/409",
  "legislation_title": "The Finance Act 1993, Section 86(2), (Single Payment Scheme) Order 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-1993-section-862-single-payment-scheme-order-2005",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "New class of assets for the purposes of roll-over relief etc",
  "text": "(1) Section 155 of the Taxation of Chargeable Gains Act 1992 (relevant classes of assets for the purposes of roll-over relief) is amended as follows.\n(2) After Class 7 insert—\n“CLASS 7A\nPayment entitlements under the single payment scheme (that is, the scheme of income support for farmers in pursuance of Title III of Council Regulation (EC) No. 1782/2003).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 155 was amended by section 86(1) of the Finance Act 1993, by article 3 of S.I. 1999/564 and by section 84(1) of the Finance Act 1999 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/409/article/2",
    "retrieved_at": "2026-10-29T05:09:14.857813+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."
}