{
  "url": "https://openlegislation.uk/finance-act-1998/section-141",
  "json_url": "https://openlegislation.uk/finance-act-1998/section-141.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "section/141",
  "kind": "section",
  "number": "141",
  "heading": "Abolition of certain other CGT reliefs.",
  "text": "(1) The following provisions of the Taxation of Chargeable Gains Act 1992 shall cease to have effect, namely—\n(a) Chapter IA of Part V (roll-over relief on re-investment); and\n(b) sections 254 and 255 (relief for debts on qualifying corporate bonds).\n(2) In subsection (1) above—\n(a) paragraph (a) has effect in relation to acquisitions made on or after 6th April 1998; and\n(b) paragraph (b) has effect in relation to loans made on or after 17th March 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/section/141",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}