{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-22/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-22/paragraph-4.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/22/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Section 225 of the Taxation of Chargeable Gains Act 1992 is amended as follows.\n(2) In the opening words—\n(a) for “a trustee” substitute “ the trustees of a settlement ”, and\n(b) for “the trustee” substitute “ the trustees ”.\n(3) In paragraph (a), for “the trustee” substitute “ the trustees ”.\n(4) In paragraph (b)—\n(a) for “the inspector” substitute “ an officer of the Board ”, and\n(b) for “the trustee” substitute “ the trustees ”.\n(5) At the end of that paragraph insert “ ; but section 223 (as so applied) shall apply only on the making of a claim by the trustees. ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/4",
    "retrieved_at": "2026-10-29T09:17:16.113356+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."
}