{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-120",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-120.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/1/paragraph/120",
  "kind": "paragraph",
  "number": "120",
  "heading": null,
  "text": "(1) The amendments made by this Schedule have effect—\n(a) for the purposes of capital gains tax, for the tax year 2019-20 and subsequent tax years, and\n(b) for the purposes of corporation tax, for accounting periods beginning on or after 6 April 2019.\n(2) The amendments made by this Schedule also have effect for the purposes of corporation tax in relation to disposals made on or after 6 April 2019 (whether in their application to accounting periods beginning on, and ending on or after, that date or to later accounting periods).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/120",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
}