{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4A/paragraph-14",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4A/paragraph-14.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/4A/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "If the trustees of a settlement have elected that 508 of ITA 2007 (trustees' election in respect of income arising from heritage maintenance property) shall have effect in the case of a settlement or part of a settlement in relation to a year of assessment, this Schedule does not apply in relation to the settlement or part for that year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4A inserted (with application in accordance with s. 91(3) of the amending Act) by Finance Act 2000 (c. 17), s. 91(2), Sch. 24"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4A para. 14 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 344 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/4A/paragraph/14",
    "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."
}