{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-101",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-101.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/2/paragraph/101",
  "kind": "paragraph",
  "number": "101",
  "heading": null,
  "text": "(1) Section 288 of TCGA 1992 (interpretation) is amended as follows.\n(2) In subsection (1), for the definition of “year of assessment” substitute—\n““year of assessment” means tax year;”.\n(3) After that subsection insert—\n“(1ZA) In this Act and other enactments relating to capital gains tax “tax year” means a year beginning on 6 April and ending on the following 5 April; and “the tax year 2008-09” means the tax year beginning on 6 April 2008 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/101",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}