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        "provisions": "s. 13(8)(b)",
        "url": "https://openlegislation.uk/finance-act-2026"
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      "in_force_date": "2026-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 169I(7D)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2026/11",
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        "provisions": "s. 13(8)(a)",
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      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-04-06"
    }
  ],
  "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."
}