{
  "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-5.json",
  "legislation": "uksi/2009/56",
  "legislation_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
  "legislation_url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Capital Gains Tax Regulations 1967",
  "text": "(1) Regulation 12 (agreements in writing of market value or apportionment) is amended as follows.\n(2) In paragraph (1)—\n(a) for “510 of the Income Tax Act 1952” substitute “54 of the Taxes Management Act 1970”; and\n(b) for “Commissioners” substitute “the tribunal”.\n(3) In paragraph (2) for “the inspector or any other” substitute “an”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 5 in force at 1.4.2009, see art. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/56/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T03:19:02.395202+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."
}