{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-26/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-26/paragraph-4.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/26/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In section 97 of the Taxation of Chargeable Gains Act 1992 (supplementary provisions)—\n(a) in subsections (1), (3)(a), (4) and (7), after “sections 86A to 96\", and\n(b) in subsections (5) and (8), after “sections 86A to 90\",\ninsert “ and Schedule 4C ”.",
  "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/2000/17/schedule/26/paragraph/4",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}