{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-2/paragraph-32",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-2/paragraph-32.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/2/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": null,
  "text": "(1) The amendments made by this Part of this Schedule have effect in relation to disposals made on or after 6 April 2019.\n(2) But section 12ZG of TMA 1970 (cases where advance self-assessment not required) continues to have effect in relation to disposals made on or after that date but before 6 April 2020; and that section has effect in relation to those disposals—\n(a) as if references to an NRCGT return were to a return under this Schedule, and\n(b) as if references to section 12ZE(1) of TMA 1970 were to paragraph 6 of this Schedule.",
  "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/2/paragraph/32",
    "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."
}