{
  "legislation": {
    "id": "ukpga/1992/12",
    "title": "Taxation of Chargeable Gains Act 1992",
    "short_title": "Taxation of Chargeable Gains Act 1992",
    "citation": "1992 c. 12",
    "type": "ukpga",
    "date": "1992-03-06",
    "revised": true,
    "unapplied_effects": 23,
    "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
    "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992.json"
  },
  "direction": "made_to",
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      "type": "amendment to earlier affecting provision S.I. 1997/473",
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        "provisions": "s. 214A",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2004/822",
        "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
        "provisions": "reg. 40",
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      },
      "applied": false,
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    },
    {
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        "title": "Taxation of Chargeable Gains Act 1992",
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      },
      "affecting": {
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        "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
        "provisions": "reg. 39",
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      },
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    },
    {
      "type": "amendment to earlier affecting provision S.I. 1997/473",
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        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 7AD para. 10",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
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        "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
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      "type": "amendment to earlier affecting provision S.I. 1997/473",
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      },
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        "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
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    },
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      "type": "modified by S.I. 1997/437, reg. 44A (as inserted)",
      "affected": {
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        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 211ZA",
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      },
      "affecting": {
        "id": "uksi/2004/822",
        "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
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      "type": "amendment to earlier affecting provision S.I. 1997/473",
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      },
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      },
      "applied": false,
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    },
    {
      "type": "amendment to earlier affecting provision S.I. 1997/473, reg. 44",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 211(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2004/822",
        "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
        "provisions": "reg. 37",
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      },
      "applied": false,
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      "in_force_date": "2004-04-08"
    },
    {
      "type": "modified by S.I. 1997/437, reg. 43A (as inserted)",
      "affected": {
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        "title": "Taxation of Chargeable Gains Act 1992",
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        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
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        "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
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      },
      "applied": true,
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    },
    {
      "type": "amendment to earlier affecting provision S.I. 1997/473, reg. 47",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 213(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2004/822",
        "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2004",
        "provisions": "reg. 40",
        "url": "https://openlegislation.uk/friendly-societies-modification-of-the-corporation-tax-acts-amendment-regulations-2004"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2004-04-08"
    }
  ],
  "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."
}