{
  "url": "https://openlegislation.uk/finance-act-2022/section-23",
  "json_url": "https://openlegislation.uk/finance-act-2022/section-23.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Returns for disposals of UK land etc",
  "text": "(1) Schedule 2 to FA 2019 (returns for disposals of UK land etc) is amended as follows.\n(2) In paragraph 3(1)(b) (obligation to deliver a return on or before the 30th day following completion), for “30th” substitute “60th”.\n(3) In paragraph 7 (calculation of capital gains tax notionally chargeable), after sub-paragraph (3) insert—\n“(3A) In the case of a disposal to which this Schedule applies as a result of paragraph 1(1)(b) where a proportion of the chargeable gain accruing on the disposal is not a residential property gain, ignore that proportion for the purposes of this paragraph.”\n(4) The amendments made by this section have effect in relation to disposals which have a completion date on or after 27 October 2021.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/section/23",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
  }
}