{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-11/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-11/paragraph-16.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/11/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "In a case where—\n(a) a security is the subject of a transfer which falls within section 129(3)of the Taxes Act 1988, and\n(b) paragraph 5 above would apply to the transfer (apart from this paragraph),\nthat paragraph shall not apply to the transfer.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/11/paragraph/16",
    "retrieved_at": "2026-10-29T09:46:42.124806+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."
}