{
  "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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      },
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      },
      "affecting": {
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      },
      "affecting": {
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        "title": "The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017",
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      },
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    },
    {
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      "affected": {
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        "title": "Taxation of Chargeable Gains Act 1992",
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      },
      "affecting": {
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        "title": "The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017",
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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"
      },
      "affecting": {
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        "title": "The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017",
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  ],
  "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."
}