{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7D/paragraph-9",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7D/paragraph-9.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/7D/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) This Part of this Schedule forms part of the SAYE code (see section 516 of ITEPA 2003 ( ... SAYE option schemes)).\n(2) Accordingly, expressions used in this Part of this Schedule and contained in the index at the end of Schedule 3 to that Act ( ... SAYE option schemes) have the meaning indicated by the index.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7D inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 221 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 7D para. 9(1)(2) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 127, 146 (with Sch. 8 paras. 147-157)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/7D/paragraph/9",
    "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."
}