{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-18/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-18/paragraph-16.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/18/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "In section 73(4) of the Finance Act 1995 (power to apply certain provisions of the Taxes Management Act 1970 in relation to certain sums payable in connection with venture capital trusts)—\n(a) for “section 29(3)(c)” there shall be substituted “ section 29(1)(c) ”;\n(b) for “section 88” there shall be substituted “ section 86 ”; and\n(c) after paragraph (d) there shall be added—\n“and section 86 of that Act may be so applied with such modifications as respects the relevant date as may be specified in the regulations.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1995 c. 4."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/16",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}