{
  "legislation": {
    "id": "ukpga/2003/14",
    "title": "Finance Act 2003",
    "short_title": "Finance Act 2003",
    "citation": "2003 c. 14",
    "type": "ukpga",
    "date": "2003-07-10",
    "revised": true,
    "unapplied_effects": 11,
    "url": "https://openlegislation.uk/finance-act-2003",
    "json_url": "https://openlegislation.uk/finance-act-2003.json"
  },
  "direction": "made_by",
  "with": "ukpga/1992/12",
  "count": 106,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 2(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 5(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "1992-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 2(2A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "1992-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 4(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "1992-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 4(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "1992-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(2A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "1992-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 3(7A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "1992-04-06"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7AD para. 10(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 210B",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 15(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 25(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 175(1A)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 185(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 276(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 2(6A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 4(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 214BA",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 32",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 2(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 5(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 199(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 212(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140A(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. A1 para. 19(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 160(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 10(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 6(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 16(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140C(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 13(5)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 3(6)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 3(2) Sch. 43 Pt. 3(7)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 13(5)(d)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 138A(2)(c) and word",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 161(2)(b) Sch. 43 Pt. 3(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(3A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 16(3) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 80(7)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. A1 para. 9(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 160(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 12(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 6(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. A1 para. 5(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 160(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(5A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(3)(ca)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 16(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 149B(5)(6)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 22 para. 53",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 25(7)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 2(9)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 5(6)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 10B",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 149(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(3)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 16(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 12(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 6(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 2(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 279A-279D",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 162(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 171(1A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 138A(2A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 161(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 2(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 5(5) Sch. 43 Pt. 3(7)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 10(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(2)(a) Sch. 43 Pt. 3(6)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted for Sch. 4C para. 8 9",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 8 8A 8B 8C 9 and cross-headings",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 175(2AA)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(3)(c)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 16(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 138A(4)(e) and word",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 161(4)(b) Sch. 43 Pt. 3(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 6(1A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 106(10)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted for Sch. 4C para. 1 2",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 1 and cross-heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 2",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 288(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 148(7)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 38(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 18 para. 5",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 204(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 179(1A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 190(3)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 159(4)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 80(4)(a)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7A para. 1(3A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 138A(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 161(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 199(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 138A(2)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 161(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(8A)-(8I)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 16(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 228(6)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 12(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 6(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 210",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 157(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 171A(3A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 13A and cross-heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted for Sch. A1 para. 5(2)-(5)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. A1 para. 5(1A)-(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 160(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 25(2)(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 10(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(2)(b) Sch. 43 Pt. 3(6)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 119A",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 22 para. 50(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 12A and cross-heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 211(1A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 144ZA",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 158(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7AC para. 12(4)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 9",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 190(2)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 199(6)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 210A",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 14(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 90(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 163(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 139(1A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 173(3)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 3A",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 1",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(3B)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 16(3) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 7A 7B and cross-headings",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 3",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(5A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 138A(4)(c)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 161(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 4(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 85A",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 163(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 288(1A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 22 para. 54(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted for s. 213(5)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(4A)(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 16(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7B para. 1",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(3)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 16(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. A1 para. 15(4)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 160(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 4(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 120(9)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 22 para. 51",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 149AA",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 22 para. 52(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 6(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 138A(4A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 161(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 171A(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 17(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 211ZA",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 21(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 3(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 2(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 28 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    }
  ],
  "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."
}