{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZB/paragraph-6",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZB/paragraph-6.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/7ZB/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "In this Schedule—\n“arrangements” includes any scheme, agreement, understanding, transaction or series of transactions (whether or not legally enforceable);\n“associate” has the meaning that would be given by section 448 of CTA 2010 if in that section “relative” did not include a brother or sister;\n“period of restriction” has the meaning given by paragraph 1(4);\n“the shares” has the meaning given by paragraph 1(5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7ZB inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/7ZB/paragraph/6",
    "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."
}