{
  "url": "https://openlegislation.uk/finance-act-2007-schedule-26-paragraphs-4-and-5-valuation-of-shares-appointed-day-order-2015",
  "json_url": "https://openlegislation.uk/finance-act-2007-schedule-26-paragraphs-4-and-5-valuation-of-shares-appointed-day-order-2015.json",
  "id": "uksi/2015/635",
  "title": "The Finance Act 2007, Schedule 26, Paragraphs 4 and 5 (Valuation of Shares) (Appointed Day) Order 2015",
  "short_title": "Finance Act 2007, Schedule 26, Paragraphs 4 and 5 (Valuation of Shares) (Appointed Day) 2015",
  "long_title": "The amendments made to section 272(3) and (4) of the Taxation of Chargeable Gains Act 1992 (c.12) and section 450 of the Income Tax (Trading and Other Income) Act 2005 (c. 5) (in relation to the valuation of shares listed on a recognised stock exchange) have effect where the date of valuation falls on or after a date appointed by the Treasury by order. This Order appoints 6th April 2015 as that date.",
  "citation": "S.I. 2015/635",
  "type": "uksi",
  "year": "2015",
  "number": "635",
  "version": "current",
  "date": "2015-03-09",
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      "heading": "Appointed day",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2007-schedule-26-paragraphs-4-and-5-valuation-of-shares-appointed-day-order-2015/note",
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      "date": "2015-03-11",
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      "source_url": "https://www.legislation.gov.uk/uksi/2015/635/pdfs/uksi_20150635_en.pdf"
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  "made_under": [
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      "id": "ukpga/2007/11",
      "title": "Finance Act 2007",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/635",
    "retrieved_at": "2026-10-28T23:43:18.443600+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."
}