{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992-amendment-regulations-2022/regulation-3",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992-amendment-regulations-2022/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Taxation of Chargeable Gains Act 1992",
  "text": "In section 87A(2) (section 87: matching), in the words before Step 1, for “with section 2(2) amounts” substitute “with section 1(3) amounts”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 87A was inserted by Schedule 7 to the Finance Act 2008 (c. 9) and amended by Schedule 1 to the Finance Act 2019."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/230/regulation/3",
    "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."
}