{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4A/paragraph-2",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4A/paragraph-2.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/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) For the purposes of this Schedule an “interest in settled property” means any interest created by or arising under a settlement.\n(2) This includes any right to, or in connection with, the enjoyment of a benefit—\n(a) created by or arising directly under a settlement, or\n(b) arising as a result of the exercise of a discretion or power—\n(i) by the trustees of a settlement, or\n(ii) by any person in relation to settled property.",
  "extent": null,
  "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/4A/paragraph/2",
    "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."
}