{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-Group/11/Works/of/Art/etc./paragraph-4",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-Group/11/Works/of/Art/etc./paragraph-4.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/6/part/Group/11/Works/of/Art/etc./paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "The disposal of an asset in a case in which any gain accruing on that disposal is not a chargeable gain by virtue of section 258(2) of the Taxation of Chargeable Gains Act 1992.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Item 4 substituted (in relation to tax for the year 1992-93 and subsequent years as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para.6 (with ss. 60, 101(1) and 201(3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/Group/11/Works/of/Art/etc./paragraph/4",
    "retrieved_at": "2026-10-29T10:04:55.994456+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."
}