{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-5/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-5/paragraph-10.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/5/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "TCGA 1992",
  "text": "(1) TCGA 1992 is amended as follows.\n(2) In section 3A (gains connected to avoidance or foreign activities etc) omit subsections (3) to (5).\n(3) In section 165A (meaning of “trading company” and “trading group”), in subsection (14), in the definition of “trade” omit “(subject to section 241(3))”.\n(4) Omit—\n(a) section 241 (UK furnished holiday lettings), and\n(b) section 241A (EEA furnished holiday lettings).",
  "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/2025/8/schedule/5/paragraph/10",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}