{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-236F",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-236F.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/236F",
  "kind": "section",
  "number": "236F",
  "heading": "Reorganisation of share capital involving employee shareholder shares",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 236B-236F omitted (with effect in accordance with s. 13(6)-(8) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 13(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 236B-236G and cross-heading inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 20, 38; S.I. 2013/1755, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/236F",
    "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."
}