{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-10/paragraph-10",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-10/paragraph-10.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": "schedule/10/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) In paragraph 2 of Schedule 2 to the Trustee Savings Bank Act 1985 —\n(a) for “Capital Gains Tax Act 1979” there shall be substituted “ 1992 Act ”; and\n(b) for “5 to the Act of 1979” there shall be substituted “ 2 to the 1992 Act ”.\n(2) In paragraph 3 of that Schedule —\n(a) for “II of Part II of the Act of 1979” there shall be substituted “ III of Part II of the 1992 Act ”; and\n(b) for “12 of Schedule 5 to the Act of 1979” there shall be substituted “ 16 of Schedule 2 to the 1992 Act ”.\n(3) In paragraph 4 of that Schedule —\n(a) for “Act of 1979” (in three places) there shall be substituted “ 1992 Act ”;\n(b) for “134” and “26” there shall be substituted respectively “ 251 ”and “ 30 ”; and\n(c) for “278 of the Taxes Act” (in both places) there shall be substituted “ 178 or 179 of the 1992 Act ”.\n(4) In paragraph 9 —\n(a) at the end of sub-paragraph (1) there shall be added— “the 1992 Act” means the Taxation of Chargeable Gains Act 1992; ”and\n(b) in sub-paragraph (2) for “Capital Gains Tax Act 1979” there shall be substituted “ 1992 Act ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/10/paragraph/10",
    "retrieved_at": "2026-11-14T03:34:05.925206+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."
}