{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-256D",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-256D.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/256D",
  "kind": "section",
  "number": "256D",
  "heading": "How gains are attributed to the non-exempt amount: charitable companies",
  "text": "(1) This section is about the ways in which attributable gains can be attributed to a non-exempt amount under section 256C.\n(2) The charitable company may specify the attributable gains that are to be attributed to the non-exempt amount.\n(3) A specification under subsection (2) is made by notice to an officer of Revenue and Customs.\n(4) Subsection (6) applies if—\n(a) an officer of Revenue and Customs requires a charitable company to make a specification under this section, and\n(b) the charitable company has not given notice under subsection (3) of the specification before the end of the required period.\n(5) The required period is 30 days beginning with the day on which the officer made the requirement.\n(6) An officer of Revenue and Customs may determine the attributable gains that are to be attributed to the non-exempt amount.\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 256C, 256D inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 257 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 256D(7) omitted (with effect in accordance with S.I. 2012/736, art. 9) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 13(5), 34(2); S.I. 2012/736, art. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/256D",
    "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."
}