{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-11/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-11/paragraph-23.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/11/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) The Treasury may make regulations amending paragraph 2 above so as to doone or more of the following—\n(a) vary any condition for the time being set out in that paragraph;\n(b) omit any condition for the time being so set out;\n(c) add a new condition to any for the time being so set out;\n(d) substitute a condition or conditions for any condition or conditions forthe time being so set out.\n(2) Regulations under sub-paragraph (1) above—\n(a) shall be made by statutory instrument subject to annulment in pursuanceof a resolution of the House of Commons,\n(b) shall apply where there is a transfer within the meaning of this Schedule,or a redemption, on or after such day as may be specified in the regulations,and\n(c) may include such supplementary, incidental, consequential or transitionalprovisions as appear to the Treasury to be necessary or expedient.",
  "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/23",
    "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."
}