{
  "url": "https://openlegislation.uk/market-value-of-shares-securities-and-strips-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/market-value-of-shares-securities-and-strips-regulations-2015/introduction.json",
  "legislation": "uksi/2015/616",
  "legislation_title": "The Market Value of Shares, Securities and Strips Regulations 2015",
  "legislation_url": "https://openlegislation.uk/market-value-of-shares-securities-and-strips-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nCorporation Tax\nIncome Tax\nMade 9th March 2015\nLaid before the House of Commons 10th March 2015\nComing into force 6th April 2015\nThe Treasury make the following Regulations in exercise of the powers conferred by section 272(3) and (4) of the Taxation of Chargeable Gains Act 1992 and section 450 of the Income Tax (Trading and Other Income) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12. Section 272 (3) and (4) were substituted by paragraph 4 of Schedule 26 to the Finance Act 2007 (c. 11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c. 5. Section 450 was substituted by paragraph 5 of Schedule 26 to the Finance Act 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/616/introduction",
    "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."
}