{
  "url": "https://openlegislation.uk/finance-act-1990/schedule-10/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-act-1990/schedule-10/paragraph-22.json",
  "legislation": "ukpga/1990/29",
  "legislation_title": "Finance Act 1990",
  "legislation_url": "https://openlegislation.uk/finance-act-1990",
  "path": "schedule/10/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "In a case where—\n(a) paragraph 12 above would apply (apart from this paragraph) in the case of a transfer or redemption of a security, and\n(b) immediately before the transfer or redemption was made the security was held for the purposes of an exempt approved scheme (within the meaning of Chapter I of Part XIV of the Taxes Act 1988),\nthat paragraph shall not apply in the case of the transfer or redemption.",
  "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/1990/29/schedule/10/paragraph/22",
    "retrieved_at": "2026-10-29T09:43:04.265975+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."
}