{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-11.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/20/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "In section 186(10) of the Taxes Act 1988 (value of the proceeds of certain disposals)—\n(a) for paragraph (b) there shall be substituted the following paragraph—\n“(b) any other disposal falling within that subsection is not at arm’s length,”; and\n(b) in paragraph (c) for “that sub-paragraph” there shall be substituted “ that subsection ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "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      "type": "repealed",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/20/paragraph/11",
    "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."
}