{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-D1/paragraph-2",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-D1/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/D1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Relief for qualifying foreign gains",
  "text": "(1) Where an individual makes a foreign gain claim for a tax year, the individual is entitled to relief for each qualifying foreign gain accruing to the individual in that year that is identified in the claim.\n(2) The relief is given by deducting an amount equal to the sum of those gains from the total amount of qualifying foreign gains accruing to the individual in that tax year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. D1 inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 39(2)(11)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. D1 para. 2(2) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 3 para. 1(4)(a)(5)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. D1 para. 2(2) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 3 para. 1(4)(b)(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/D1/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."
}