{
  "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": "wsi/2019/772",
  "count": 3,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 225D(4)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "wsi/2019/772",
        "title": "The Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Regulations 2019",
        "provisions": "reg. 7(3)",
        "url": "https://openlegislation.uk/regulation-and-inspection-of-social-care-wales-act-2016-consequential-amendments-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-04-29"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 225D(1)(a)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "wsi/2019/772",
        "title": "The Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Regulations 2019",
        "provisions": "reg. 7(2)(a)",
        "url": "https://openlegislation.uk/regulation-and-inspection-of-social-care-wales-act-2016-consequential-amendments-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-04-29"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 225D(1)(aa)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "wsi/2019/772",
        "title": "The Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Regulations 2019",
        "provisions": "reg. 7(2)(b)",
        "url": "https://openlegislation.uk/regulation-and-inspection-of-social-care-wales-act-2016-consequential-amendments-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-04-29"
    }
  ],
  "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."
}