{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-325",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-325.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/325",
  "kind": "section",
  "number": "325",
  "heading": "Interpretation of Chapter",
  "text": "In this Chapter—\n“regulations” means regulations made by the Treasury, and\n“tax enactments” means provisions of or made under—\n(a)the Tax Acts,\n(b)TCGA 1992 or any other enactment relating to capital gains tax, or\n(c)TMA 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/325",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}