{
  "url": "https://openlegislation.uk/finance-act-2018/section-28",
  "json_url": "https://openlegislation.uk/finance-act-2018/section-28.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "Depreciatory transactions within a group of companies",
  "text": "(1) In section 176(1) of TCGA 1992 (depreciatory transactions within a group of companies), for “within the period of 6 years ending with the disposal” substitute “ on or after 31st March 1982 ”.\n(2) The amendment made by this section has effect in relation to disposals of shares in, or securities of, a company—\n(a) made on or after 22 November 2017, or\n(b) treated as made at an earlier time specified in a claim under section 24 of TCGA 1992 (negligible value claims) made on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/section/28",
    "retrieved_at": "2026-10-29T09:05:08.491687+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."
  }
}