{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/part-IV/chapter-II",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/part-IV/chapter-II.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "part/IV/chapter/II",
  "kind": "chapter",
  "number": "II",
  "heading": "Reorganisation of share capital, conversion of securities etc.",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. IV Ch. II modified (1.1.1999) by The European Single Currency (Taxes) Regulations 1998 (S.I. 1998/3177), regs. 1, 39"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. IV Ch. II modified (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 88"
    }
  ],
  "outstanding_effects": [
    {
      "type": "modified",
      "affecting": "ukpga/2002/23",
      "affecting_title": "Finance Act 2002"
    },
    {
      "type": "applied (with modifications)",
      "affecting": "ukpga/2002/23",
      "affecting_title": "Finance Act 2002"
    },
    {
      "type": "applied (with modifications)",
      "affecting": "ukpga/2002/23",
      "affecting_title": "Finance Act 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/part/IV/chapter/II",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "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."
}