{
  "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",
  "with": "uksi/2008/1579",
  "count": 38,
  "effects": [
    {
      "type": "amendment by S.I. 2007/3186, Sch. 1 para. 10 deemed never to have had effect",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 116(8A)(8B)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 5",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 116(8A)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "Sch. 1 para. 2",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140(6AA)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 24",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modified (temp.)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140E(2)(d)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 6(1) Sch. 4 para. 2(c)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140D",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140DA",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140A(6)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140A(2)-(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140J(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "Sch. 1 para. 6",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140GA",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "Sch. 1 para. 4",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 122",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 179(1AA)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140L(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "Sch. 1 para. 7",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140A(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140A(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140C(9)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140F(2)(f) and word",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "Sch. 1 para. 3(b)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 116(8A)(8B)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140A(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modified (temp.)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140A(1C)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 6(1) Sch. 4 para. 2(a)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 138(2)-(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 154(2D)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140B",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(3)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140H-140L",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(2)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140A heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140I(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "Sch. 1 para. 5",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140A(5)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140C(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140C(1A)-(1C)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140C(3)(8)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140C heading",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140C(1)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modified (temp.)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140C(1C)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 6(1) Sch. 4 para. 2(b)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modified (temp.)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140F(2)(e)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 6(1) Sch. 4 para. 2(d)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140C(6)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "modification to earlier affecting provision S.I. 2007/3186, reg. 3(1)",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140A(1A)-(1D)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "reg. 4(1)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 140F(2)(d)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "uksi/2008/1579",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008",
        "provisions": "Sch. 1 para. 3(a)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-08"
    }
  ],
  "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."
}