# The Taxation of Chargeable Gains Act 1992 (Amendment) Regulations 2022, Regulation 4: Amendment of the Taxation of Chargeable Gains Act 1992


In Schedule 4C (transfers of value: attribution of gains to beneficiaries), in the italic heading before paragraph 1A, for “section 2(2) amounts” substitute “section 1(3) amounts”.

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Source: https://www.legislation.gov.uk/uksi/2022/230/regulation/4 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992-amendment-regulations-2022/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.