{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992-amendment-regulations-2022/introduction",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992-amendment-regulations-2022/introduction.json",
  "legislation": "uksi/2022/230",
  "legislation_title": "The Taxation of Chargeable Gains Act 1992 (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992-amendment-regulations-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nMade 7th March 2022\nLaid before the House of Commons 8th March 2022\nComing into force 5th April 2022\nThe Treasury make the following Regulations in exercise of the powers conferred by paragraphs 124 and 126(2)(b) of Schedule 1 to the Finance Act 2019.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2019 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/230/introduction",
    "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."
}