{
  "url": "https://openlegislation.uk/finance-act-1993/schedule-20A/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-1993/schedule-20A/paragraph-8.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "schedule/20A/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In this Part of this Schedule—\n“ successor partnership” means—\n(a)a limited partnership formed under the law of Scotland which is a successor member, or\n(b)a limited liability partnership formed under the law of any part of the United Kingdom which is a successor member.\n“the syndicate capacity disposal” has the meaning given by paragraph 6(3) above.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 20A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 25 para. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 20A para. 8 substituted (14.2.2006) by The Lloyds Underwriters (Conversion to Limited Liability Underwriting) (Tax) Regulations 2006 (S.I. 2006/112), regs. 1, 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/schedule/20A/paragraph/8",
    "retrieved_at": "2026-10-29T09:34:56.691459+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."
}