{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-237",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-237.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/237",
  "kind": "section",
  "number": "237",
  "heading": "Superannuation funds, annuities and annual payments.",
  "text": "No chargeable gain shall accrue to any person on the disposal of a right to, or to any part of—\n(a) any allowance, annuity or capital sum payable out of any superannuation fund, or under any superannuation scheme, established solely or mainly for persons employed in a profession, trade, undertaking or employment, and their dependants, or\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) annual payments which are due under a covenant made by any person and which are not secured on any property.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 237(a) inserted (with effect in accordance with s. 73(4) of the amending Act) by Finance Act 2006 (c. 25), s. 73(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 237(b) repealed (with effect in accordance with s. 73(4) of the amending Act) by Finance Act 2006 (c. 25), s. 73(3)(b), Sch. 26 Pt. 3(10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/237",
    "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."
}