{
  "url": "https://openlegislation.uk/finance-act-1990/schedule-10/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-1990/schedule-10/paragraph-23.json",
  "legislation": "ukpga/1990/29",
  "legislation_title": "Finance Act 1990",
  "legislation_url": "https://openlegislation.uk/finance-act-1990",
  "path": "schedule/10/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "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 12 above would apply in the case of the transfer (apart from this paragraph),\nthat paragraph shall not apply in the case of 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/1990/29/schedule/10/paragraph/23",
    "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."
}