{
  "url": "https://openlegislation.uk/finance-act-2015/section-38",
  "json_url": "https://openlegislation.uk/finance-act-2015/section-38.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "section/38",
  "kind": "section",
  "number": "38",
  "heading": "Relevant high value disposals: gains and losses",
  "text": "Schedule 8 contains provision about the calculation of relevant high value disposals within the meaning of section 2C of TCGA 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/section/38",
    "retrieved_at": "2026-10-29T09:07:01.784220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}