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        "provisions": "s. 271(1)(g)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 187(3)(b) Sch. 42 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    }
  ],
  "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."
}