{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper15",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper15.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/paragraph/wrapper15",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(6) Taper relief for business assets\nChapter\nShort title\nExtent of repeal\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn Schedule A1, in paragraph 22(1), the definitions of “full-time working officer or employee\" and “qualifying office or employment\".\nThese repeals have effect in accordance with section 67(7) 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/2000/17/schedule/40/paragraph/wrapper15",
    "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."
}