{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992-amendment-regulations-2022",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992-amendment-regulations-2022.json",
  "id": "uksi/2022/230",
  "title": "The Taxation of Chargeable Gains Act 1992 (Amendment) Regulations 2022",
  "short_title": "Taxation of Chargeable Gains Act 1992 (Amendment) 2022",
  "long_title": "These Regulations make minor amendments to section 87A(2) of, and paragraph 1A of Schedule 4C to, the Taxation of Chargeable Gains Act 1992 (c. 12) (TCGA 1992). Both provisions were amended by Schedule 1 to the Finance Act 2019 (c. 1) (FA 2019) which extends the cases in which non-residents are charged to tax on gains accruing to them and contains consequential amendments of TCGA 1992.",
  "citation": "S.I. 2022/230",
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  "year": "2022",
  "number": "230",
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      "heading": "Amendment of the Taxation of Chargeable Gains Act 1992",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992-amendment-regulations-2022/note",
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2019/1",
      "title": "Finance Act 2019",
      "url": "https://openlegislation.uk/finance-act-2019",
      "provisions": [
        "schedule/1/paragraph/124",
        "schedule/1/paragraph/126"
      ]
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  "changes_made_to": 0,
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    "retrieved_at": "2026-10-28T22:03:17.545007+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."
}