{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-20.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "schedule/19/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "At the end of section 98 (effect of alteration of capital of close company etc.) there shall be added the following subsection—\n“(3) The disposition referred to in subsection (1) above shall be ataken to be one which is not a potentially exempt transfer.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/20",
    "retrieved_at": "2026-10-29T09:56:06.979637+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."
}