{
  "legislation": {
    "id": "ukpga/2013/29",
    "title": "Finance Act 2013",
    "short_title": "Finance Act 2013",
    "citation": "2013 c. 29",
    "type": "ukpga",
    "date": "2013-07-17",
    "revised": true,
    "unapplied_effects": 2,
    "url": "https://openlegislation.uk/finance-act-2013",
    "json_url": "https://openlegislation.uk/finance-act-2013.json"
  },
  "direction": "made_by",
  "with": "ukpga/1992/12",
  "count": 209,
  "effects": [
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 9(3)(a)(i)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 107(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 96(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 94(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 12(2A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 95(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 69(2B)(c)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 82(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 16ZC(3)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 99(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 13(13)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 77(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 2(7A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 3",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 13(10)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 77(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 171(2)(ba)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 12",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 261(2)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 104(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 3A(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 94(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 87B(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 18(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 2(2)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 93(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 96(5)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 94(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 87B(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 18(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 169D(10)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 44 para. 12(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 13(3A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 96",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 84(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 89",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 288(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 148(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 167(2)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 100(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 159(2)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 98(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5A para. 2(1)(d)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 109(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5BB para. 2(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 57(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 5(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 107(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 106A(5A)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 97(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5BB para. 1(3)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 57(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 12(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 123(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 3A(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 94(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 1A(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 107(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 86(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 91(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 3A(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 94(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 4(3A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 5",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7C para. 8(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 111",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5B para. 1(4)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 110(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5 para. 2A(4)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 108(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 169D(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 63(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263A(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 9(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 279B(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 122(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "applied by 1970 c. 9 Sch. 3ZB para. 14(5) (as inserted)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 21(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 49 para. 6",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 168(5)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 101(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 44 para. 13(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 168(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 101(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4A para. 5(1)(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 106(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 81(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 85(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 1(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 69(2E)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 82(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 166(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 99(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted for s. 263F(9)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263F(9)(10)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 11(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 67(6)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 81",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 16ZC(3)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 99(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 106A(5)(aa)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 24 para. 4(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 168(5)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 101(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 169D(4A)-(4F)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 44 para. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 83(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 87",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5A para. 3(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 109(3)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5A para. 3(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 109(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 161(3A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 11(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 16(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 8",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 106A(10)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 24 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 9",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 148(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 271(1A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 14(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 16ZC(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 99(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5BB para. 1(2)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 57(2)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 12A(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 123(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 169(3)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 102",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 81(4)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 85(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 106A(5A)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 97(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4A para. 6(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 106(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 97(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 95",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 16(3A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 97",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 161(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5 para. 9(4)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 108(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(1A)-(1E)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 44 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 83A(4)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 88(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 87(4)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 92(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 87B(1)(c)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 18(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 288(1ZB)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 104(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 8(4A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 6",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 44 para. 13(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(6)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 44 para. 13(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 288(8) Table",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 148(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5B para. 19(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 110(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 83A(4)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 88(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263G(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 12(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 80(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 84",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 148A-148C",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 8",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 85(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 90",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 87(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 101",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Pt. 2 Ch. 5",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 9",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263G(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 12(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5BB para. 2(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 57(3)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 16(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 78",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 288(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 104(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 88(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 93(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4A para. 6(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 106(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 159(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 98(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263AA",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 10",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted for Sch. 5BB para. 1(5)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5BB para. 1(5)(5A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 57(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 162B 162C and cross-heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 61(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 261(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 104(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 2B-2F",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 4",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 87(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 92(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263A(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 9(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 2(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 93(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 96(9A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 121",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 12(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 17",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 96(4)(a)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 94(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 2(7)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 105",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 106A(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 24 para. 4(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 6(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 123(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 81(3)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 85(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 166(2)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 99(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 13A",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 62(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 65(3)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 80",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 2(1A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 75(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 76(1B)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 83",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 271(10)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 14(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted for s. 169D(7)-(9)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 169D(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 44 para. 12(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 13(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 77(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 105(4)(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 24 para. 3",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 168(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 101(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted for s. 10A",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 10A 10AA",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 119",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 4(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 107(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5BB para. 1(2)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 57(2)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 10(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 107(6)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5 para. 2A(4)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 108(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 37(2A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 6",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 1(2A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5BB para. 2(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 57(3)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263F(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 47A 47B and cross-heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 4 para. 45",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4ZZA",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 16",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 199(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 103",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 69(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 82(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 86(1)(c)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 91(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5A para. 2(1)(c)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 109(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 13(1A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 7",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 83A(3)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 88(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5A para. 5(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 109(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5B para. 3(3)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 110(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 279B(8)(a)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 122(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 82(3)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 86",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 5(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 107(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5A para. 4(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 109(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 106A(5)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 24 para. 4(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 169I(7A)-(7R)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 24 para. 1(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 288(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 15",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 86A",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 120",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 161(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 11(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 12A(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 123(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5 para. 9(4)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 108(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 169I(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 24 para. 1(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 169D(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 44 para. 12(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 12(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 123(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 13(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 62(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 86(4)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 100",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 4(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 107(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263A(A1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 1(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 39(3A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 7",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 100A",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 10",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 88(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 93(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5A para. 4(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 109(4)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5A para. 4(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 109(4)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 2(1B)(1C)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 93(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 62(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 79",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 4C para. 12(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 123(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 187A",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 13",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 13(5)(ca)(cb)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 62(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5A para. 5(1)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 109(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 69(2DA)(2DB)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 102",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 161(3ZA)(3ZB)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 11(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 10(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 76",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 150G",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 57(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 81(5)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 85(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5BB para. 5(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 57(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5A para. 3(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 109(3)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 86(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 91(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7A para. 10A",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 25 para. 17",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 167(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 100(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 5B para. 1(1)(d)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 110(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 99(1)(c)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 96",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 12(3)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 95(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 60",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 59(8)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 106A(6A)(6B)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 24 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 1 para. 1(1)(a)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 44 para. 13(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 16ZB(1)(c)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 98",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 2(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 75(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 149AA(6A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 19(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 236B-236G and cross-heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 20",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 149AA(1A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 19(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 58(2)(c) and word",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 18(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 149AA heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 19(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 58(2)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 18(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 149AA(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 19(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 149AA(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 19(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 149AA(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 19(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 149AA(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 19(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 149AA(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 23 para. 19(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-09-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263I(1)(a)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263F(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 7(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263H(3)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 9",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263B(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 5",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263F(1)(d) and word",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 7(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263G(1)(d)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 8(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263F(1)(c)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 7(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263G(2)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 8(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263D",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 6",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 263I(6)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    }
  ],
  "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."
}