{
  "url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-5",
  "json_url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-5.json",
  "legislation": "uksi/2013/463",
  "legislation_title": "The Tax Law Rewrite Acts (Amendment) Order 2013",
  "legislation_url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Taxation of the Chargeable Gains Act 1992",
  "text": "In section 140C(5) (transfer or division of non-UK business) for “section 815A of the Taxes Act” substitute “section 122 of TIOPA 2010 (tax treated as chargeable in respect of gains on transfer of non-UK business)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/463/article/5",
    "retrieved_at": "2026-10-29T01:02:35.462803+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."
}