{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-30",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-30.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/30",
  "kind": "chapter",
  "number": "(30)",
  "heading": "Chargeable gains: offshore settlements",
  "text": "Chapter\nShort title\nExtent of repeal\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 87(1), the words from “if the settlor\" to the end of the subsection.\nIn section 88(1), paragraph (c) and the word “and\" immediately preceding it.\nIn Schedule 5, paragraph 9(2) and (8).\n1. The repeals in sections 87 and 88 of the Taxation of Chargeable Gains Act 1992 have effect in accordance with section 130 of this Act.\n2. The repeal of paragraph 9(2) of Schedule 5 to that Act has effect in accordance with section 132(2) of this Act.\n3. The repeal of paragraph 9(8) of that Schedule has effect in accordance with section 131(4) of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/chapter/30",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}