{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-3.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/28/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 3 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.\n(2) Omit subsection (6).\n(3) In subsection (7) for “subsections (1) to (6)” substitute “ subsections (1) to (5C) ”.\n(4) After that subsection insert—\n“(7A) As they apply by virtue of subsection (7) above—\n(a) subsection (5A) has effect with the omission of paragraph (b), and\n(b) subsection (5B) has effect with the omission of the words “or (b)”.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/28/paragraph/3",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}