{
  "url": "https://openlegislation.uk/market-value-of-shares-securities-and-strips-regulations-2015",
  "json_url": "https://openlegislation.uk/market-value-of-shares-securities-and-strips-regulations-2015.json",
  "id": "uksi/2015/616",
  "title": "The Market Value of Shares, Securities and Strips Regulations 2015",
  "short_title": "Market Value of Shares, Securities and Strips 2015",
  "long_title": "The Regulations make provision in relation to the valuation of listed shares, securities and government strips on and after 6th April 2015 for the purposes of Taxation of Chargeable Gains Act 1992 and the Income Tax (Trading and Other Income) Act 2005. The Regulations do not apply for the purposes of Taxation of Chargeable Gains Act 1992 in relation to shares or securities listed on a foreign exchange or where in consequence of special circumstances, the closing prices quoted in the Stock Exchange Daily Official List are by themselves not a proper measure of market value of the listed shares or securities.",
  "citation": "S.I. 2015/616",
  "type": "uksi",
  "year": "2015",
  "number": "616",
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    },
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      "source_url": "https://www.legislation.gov.uk/uksi/2015/616/pdfs/uksi_20150616_en.pdf"
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    {
      "id": "ukpga/1992/12",
      "title": "Taxation of Chargeable Gains Act 1992",
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      "provisions": [
        "section/272"
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    {
      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "provisions": [
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/616",
    "retrieved_at": "2026-10-28T23:43:31.202693+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."
}