{
  "url": "https://openlegislation.uk/london-capital-and-finance-compensation-scheme-chargeable-gains-exemption-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/london-capital-and-finance-compensation-scheme-chargeable-gains-exemption-regulations-2021/introduction.json",
  "legislation": "uksi/2021/1385",
  "legislation_title": "The London Capital and Finance Compensation Scheme (Chargeable Gains Exemption) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/london-capital-and-finance-compensation-scheme-chargeable-gains-exemption-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nMade 8th December 2021\nLaid before the House of Commons 9th December 2021\nComing into force 2nd January 2022\nThe Treasury make the following Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 4(3)(c) of Schedule 15 to the Finance Act 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2020 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1385/introduction",
    "retrieved_at": "2026-10-28T22:06:14.696651+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."
}