{
  "url": "https://openlegislation.uk/finance-act-2014/section-61",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-61.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/61",
  "kind": "section",
  "number": "61",
  "heading": "Capital gains roll-over relief: relevant classes of assets",
  "text": "(1) Section 155 of TCGA 1992 (relevant classes of assets) is amended as follows.\n(2) After the heading “CLASS 7A” insert—\nAssets within heads A and B below.\nHead A\n(3) Before the heading “CLASS 8” insert—\nHead B\nPayment entitlements under the basic payment scheme (that is, the scheme of income support for farmers in pursuance of Regulation (EU) No 1307/2013 of the European Parliament and of the Council).\n(4) The amendments made by this section have effect where the disposal of the old assets (or an interest in them) or the acquisition of the new assets (or an interest in them) is on or after 20 December 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/61",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}