{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-36A",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-36A.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/36A",
  "kind": "section",
  "number": "36A",
  "heading": "Re-basing in relation to direct or indirect disposals of UK land",
  "text": "Schedule 4AA makes provision for the re-basing of assets where—\n(a) the assets are held on 5 April 2019,\n(b) there is a disposal after that date, and\n(c) the disposal is a direct or indirect disposal of UK land (within the meaning of that Schedule).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 36A and cross-heading inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/36A",
    "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."
}