{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-150G",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-150G.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": "section/150G",
  "kind": "section",
  "number": "150G",
  "heading": "Seed enterprise investment scheme: re-investment",
  "text": "Schedule 5BB to this Act (which provides relief in respect of re-investment under the seed enterprise investment scheme ... ) has effect.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 150G inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 150G omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 55(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/150G",
    "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."
}