{
  "url": "https://openlegislation.uk/finance-no-2-act-2005/schedule-4/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2005/schedule-4/paragraph-10.json",
  "legislation": "ukpga/2005/22",
  "legislation_title": "Finance (No. 2) Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2005",
  "path": "schedule/4/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) The amendments made by Part 1 of this Schedule have effect for determining for the purposes of TCGA 1992—\n(a) the situation of any asset, or\n(b) whether the situation of any asset is in the United Kingdom,\nat any time on or after 16th March 2005 (irrespective of when the asset was acquired by the person holding it).\n(2) The amendment made by paragraph 7 has effect in relation to any loss accruing to a company in an accounting period ending on or after 16th March 2005.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) The amendment made by paragraph 9 has effect in relation to disposals on or after 16th March 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 para. 10(3) repealed (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 10 para. 8(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/22/schedule/4/paragraph/10",
    "retrieved_at": "2026-10-29T09:15:33.617545+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."
}